Announcement No.75, 2007 of the General Administration of Customs of the People’s Republic of China Friday,March 14,2008 Posted: 10:51 BJT(0251 GMT)   From:CAITEC    Article type:Original Approved by the State Council, as from Jan 1 of 2008, enterprises that import ammonium dibasic phosphate (tariff number: 31053000) shall be released from import value-added tax. The related issues are announced as follows: 1.Before importing ammonium dibasic phosphate, enterprises shall apply for tax-exemption to customs of the import region with relative documents. 2.Tax-exemption approval procedure is brought into the management of Tax-reduction and Tax-exemption Management System of Customs, and the nature of tax-exemption is “state-approved reduction and exemption” (code: 898). After examining the application according to related rules, the Customs of the import region shall issue a Tax-exemption Certificate of Import and Export Cargo. General Administration of Customs of the People’s Republic of China December 27, 2007 (All information published in this website is authentic in Chinese. English is provided for reference only. )

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