Issued by: Ministry of Finance, General Administration of Customs, State Taxation Administration
Issue No.: Caishui (2024) No.31
Release Date: November 12, 2024
Effective Date: December 1, 2024
Links: https://fgk.chinatax.gov.cn/zcfgk/c102416/c5235851/content.html

The notice further expands the implementation scope of the land departure port tax rebate policy and increases the scope of departure ports eligible for the waterway departure port tax rebate policy. It also clarifies policies related to intermediate calling ports. The specific updates are as follows:

1. The notice has expanded the list of departure ports and exit ports eligible for the land departure port tax rebate policy. Specifically, the number of departure ports has increased from the original 3 to 26, and the number of exit ports has increased from the original 4 to 11.

2. It explicitly states that hazardous goods are not eligible for the departure port tax rebate policy.

3. For goods that are no longer intended for export because they have not reached the exit port, the customs at the departure port or the calling port can revoke the export cargo declaration.

4. 8 ports(including Wuxi (Jiangyin) port, and Shantou port) are added as departure ports eligible for the waterway departure port tax rebate policy.

5. It adds the provision that all departure ports, listed in document CaiShui (2020) No. 48, can function as intermediate calling ports, and it clarifies that vessels carrying goods eligible for the departure port tax rebate policy may load or unload cargo at these intermediate calling ports.