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The announcement stipulates that the domestic and foreign investment projects approved prior to April 1, 2008, and their project units should apply to the customs for approval procedures for tax reduction and exemption before October 1, 2008, with the project confirmation and other relevant documents, and the customs will accept them. The imported dump truck equipment that meets the original tax exemption conditions can still be implemented in accordance with the relevant provisions of the “Notice of the State Council on Adjusting the Taxation Policy for Imported Equipmentâ€. Starting from October 1, 2008, the Customs no longer accepts the above-mentioned domestic and foreign investment projects. Imported non-road electric wheel dump trucks with a rated loading capacity of not more than 328 tons, off-highway articulated dump trucks with a rated loading capacity of no more than 40 tons, and tax-free filing and approval applications for all types of mechanically driven off-highway rigid dump trucks.
According to the announcement, starting from January 1, 2008, import duties and value-added tax on imports of certain key components and raw materials imported by domestic enterprises for the development and manufacture of large-scale off-road mining dump trucks will be subject to advance withdrawal.
The large-scale non-road mining dump trucks mainly include large-scale electric wheel non-highway mining dump trucks with a rated loading capacity of not less than 108 tons and large mechanical transmission non-highway mining dump trucks with a rated loading capacity of not less than 85 tons.
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General Administration of Customs: Some Machinery Products Stop Executing Import Tax Exemption Policy
Securities Times reporter Zheng Xiaobo The General Administration of Customs of the People's Republic of China issued an announcement yesterday, starting from April 1, 2008, on newly approved domestic and foreign investment projects, import non-road electric wheel dump trucks rated at no more than 328 tons, rated Non-highway articulated dump trucks with a loading capacity of no more than 40 tons and all types of mechanically driven non-road rigid dump trucks will cease to implement the import tax exemption policy.