Ministry of Finance and two other departments: expanding the scope of implementation of tax refund policy for departure ports.

On November 15, the Ministry of Finance, General Administration of Customs, and State Administration of Taxation issued a notice on expanding the implementation scope of the tax refund policy at the port of departure. It proposed that for export enterprises that meet the conditions and ship container goods from the port of departure to the departure port directly by rail transport through China National Railway Group Limited and its subsidiaries, the tax refund policy at the port of departure shall be implemented. The original text is as follows: Notice on Expanding the Implementation Scope of the Tax Refund Policy at the Port of Departure Caitax [2024] No. 31 Finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government, and municipalities directly under the Central Government, as well as financial bureaus of the Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, and all directly affiliated customs offices, tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and municipalities directly under the Central Government: The notice is hereby given as follows on the expansion of the scope of implementation of the tax refund policy at the port of departure: I. For export enterprises that meet the conditions and ship container goods from the port of departure (hereinafter referred to as the port of departure) to the departure port directly by rail transport through China National Railway Group Limited and its subsidiaries, the tax refund policy at the port of departure shall be implemented. II. Transport enterprises and transport equipment. The transport enterprise is China National Railway Group Limited and its subsidiaries. The transport equipment includes train services or railway freight vehicles. III. Export enterprises. The export enterprise's export tax refund (exemption) category is Class I or Class II, and it is registered with customs (except for dishonest enterprises). IV. Dangerous goods are not applicable to the tax refund policy at the port of departure. V. Handling procedures. (1) The customs at the port of departure, following the application of the export enterprise, shall process the clearance procedures for goods that meet the conditions shipped from the port of departure, and generate electronic information on the export customs declaration of goods from the port of departure. (2) The General Administration of Customs shall transmit the electronic information on the export customs declaration from the port of departure (with a tax refund flag) to the State Administration of Taxation... The notice will be implemented from December 1, 2024. The previous notices regarding the tax refund policy for land departure ports will be revoked.