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CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON READJUSTING THE EXPORT REBATES RATE FOR SUCH PRODUCTS AS COAL TAR ETC.

Ministry of Finance, State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on Readjusting the Export Rebates Rate for such Products as Coal Tar etc.

Cai Shui [2005] No.184

December 23, 2005

Departments (Bureaus) of Finance, Bureaus of State Taxes in all provinces, autonomous regions, and municipalities directly under the Central Government, and cities specially designated in the state plan, and Bureau of Finance of the Xinjiang Production and Construction Corps:

With the approval from the State Council, the export rebates rate for these products as follows shall be readjusted as of the date of January 1, 2006:

I.

Export rebates policy for coal tar, peltry, wet blue hides, wet leather and dry leather shall be abolished. Please see Annex I for details.

II.

The export rebates rate for the 25 kinds of pesticides, disperse dye, mercury, tungsten, zinc, tin, antimony and their products, magnesium metal and its primary products, disodium sulphate and paraffin wax as listed in the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade (PIC Convention), and the Stockholm Convention on Persistent Organic Pollutants (POPS Convention) shall be readjusted to 5%. Please see Annex II for details.

This circular is hereby given.

Annexes:

1.

Catalogue for Export-rebates-abolished Commodities

2.

Catalogue for Commodities with a Readjusted Export Rebates Rate of 5% htm/e04659.htmNew Page 1

 

 

Annex I.

Catalogue for Export-Rebates-Abolished Commodities

 

Serial Number

Tariff Heading

Name of Commodity

1

2706

Tar and other mineral tar distilled from coal, lignite or peat, whether or not dehydrated or partly distilled,  including refined tar

2

4101

4102

4103

Peltry subject to the antecedent tariff heading

3

4104

4105

4106

Leather subject to the antecedent tariff heading

4

4301

Raw fur

 

Annex II.

Catalogue for Commodities with a Readjusted Export Rebates Rate of 5%

 

Serial Number

Tariff Heading

Name of Commodity

1

28331100

Disodium sulphate

2

27122000

27101994

Paraffin wax

3

32041100

Disperse dyes and its essential

4

28054000

Mercury

5

81041100

81041900

81042000

81043000

Magnesium metal subject to the antecedent tariff heading

6

28418010

28418040

28259012

28259019.10

28259011

28418020

28418030

28499020

81011000.11

81011000.19

81011000.90

81019400

28259019.90

Tungsten and tungsten products subject to the antecedent tariff heading

7

80011000.10

80011000.90

80012020

80012010

80012090

80030000

80040000

80060000

80020000

All tins, tin products and waste tin particles subject to the antecedent tariff heading

8

79011100

79011200

79012000

79020000

Zinc, zinc alloy and waste zinc particles subject to the antecedent tariff heading

9

81101010

81101020

81109000

28258000

81102000

Antimony, antimony products and waste antimony particles subject to the antecedent tariff heading

 

 

Pesticide

10

2918900010

2,4,5-Trichlorophenoxyacetic acid

11

2903590010

Aldrin , Heptachlor and Chlordane

12

2930909029

captafol and methamidophos

13

2918199020

Acaraben

14

2910900010

Dieldrin and endrin

15

2908909010

Dinitro-ortho-cresol (DNOC) and its salts

16

2903309020

Dibromoethane

17

2924199020

Fluoroacetamide subject to the antecedent tariff heading

18

2903510010

29035100101

29035100102

Lindane

19

2903510090

1,2,3,4,5,6-HCH

20

29036200

Hexachlorobenzene and DDT

21

2921430030

Chlordimeform

22

2924199010

Monocrotophos and Phosphamidon

23

2920100010

Methyl-parathion and Parathion

24

2908109010

Pentachlorophenol

25

2903590020

Camphechlor

26

2903590030

Dodecachloropentacyclo

27

2931000012

Chloroethane Benzene subject to the antecedent tariff heading

28

28429000

Mercury Arsenide and Mercury Rhodanate subject to the antecedent tariff heading

29

2851009090

Mercury Arsenide subject to the antecedent tariff heading

30

28342990

Mercuric Nitrate, Mercurous Nitrate and Mercuric Sulphate subject to the antecedent tariff heading

31

2826190090

Mercuric fluoride subject to the antecedent tariff heading

32

28121049

Mercuric chloride subject to the antecedent tariff heading

33

2812900090

Mercuric Iodide subject to the antecedent tariff heading

34

2931000029

Mercuric acetate and other organic mercury subject to the antecedent tariff heading

35

28380000

Mercuric thiocyanate, potassium mercuric thiocyanate and ammonium mercuric thiocyanate subject to the antecedent tariff heading

36

28274900

Mercury amide chloride and Mercurate-tetrachloro-dipotassium subject to the antecedent tariff heading

37

28275900

Mercuric bromide and mercuric iodide subject to the antecedent tariff heading

38

28259090

Mercuric oxide and mercurous oxide subject to the antecedent tariff heading


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