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On December 23, 2015, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation announced No. 102 of 2015 that the "Interim Measures for the Exemption of Import Taxes on Charitable Donated Materials". The "Measures" have a total of 14 articles, which will be explained by the Ministry of Finance in conjunction with the General Administration of Customs and the State Administration of Taxation, and will be implemented as of April 1, 2016. The Interim Measures for Exempting Import Taxes on Poverty Alleviation and Charitable Donation Materials (Caishui [2000] No. 152) issued by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs shall be abolished. ^[1]

Interim Measures for Charity Donation Materials Exempted from Import Tax

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On December 23, 2015, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation announced No. 102 of 2015 that the "Interim Measures for the Exemption of Import Taxes on Charitable Donated Materials". The "Measures" have a total of 14 articles, which will be explained by the Ministry of Finance in conjunction with the General Administration of Customs and the State Administration of Taxation, and will be implemented as of April 1, 2016. The Interim Measures for Exempting Import Taxes on Poverty Alleviation and Charitable Donation Materials (Caishui [2000] No. 152) issued by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs shall be abolished. ^[1]

Announcement of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance of the People's Republic of China

No. 102, 2015

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Interim Measures for Charity Donation Materials Exempted from Import Tax

Article 1 In order to promote the healthy development of charity, support charities to play an active role in helping the poor, and regulate the import management of donated materials for charities, according to the "

The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation recently issued a joint announcement saying that since April 1, overseas donors have donated materials that have been directly used for charity without compensation, and are exempt from import duties and value-added tax.

The "Interim Measures for the Exemption of Import Taxes on Charitable Donations and Materials" announced this time has made clear the grantees. In addition to the relevant departments of the State Council and the people's governments of provinces, autonomous regions and municipalities, it also includes 6 social organizations or foundations such as the Chinese Red Cross Federation, the All-China Women's Federation, and the China Disabled Persons' Federation. Civil society departments or foundations registered with the civil affairs department at the level of 5A and rated for humanitarian assistance and the development of charity can also be used as recipients.

It is understood that the charitable materials that can be donated mainly include clothing, bedding and other necessities, food and drinking water, medical supplies, books and materials used directly in public libraries, schools, and other places, and directly used for environmental protection. Dedicated instruments, etc. It should be noted that specific commodities and vehicles, production equipment, productive raw materials, and semi-finished products that are subject to a waiver of import taxes by the state are not covered by this tax exemption. ^[2]