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	CIRCULAR OF THE MINISTRY OF FINANCE ON EXEMPTING THE IMPORT TAXES FOR THE DONATED MATERIALS FOR PROPHYLAXIS AND TREATMENT OF CONTAGIOUS ATYPICAL PNEUMONIA

	(No.110 [2003] of the Ministry of Finance May 2, 2003)


SUBJECT : IMPORT TAXES; DONATED MATERIALS
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 05/02/2003
IMPLEMENT DATE : 05/02/3003
LENGTH : 332 words
TEXT :

In order to support the prophylaxis and treatment of contagious atypical pneumonia (hereinafter referred to SARS), and upon the approval of the State Council, the policies on import taxes on the materials that are donated on a gratis basis by overseas donators to China and that are directly used in the prophylaxis and treatment of SARS are hereby notified as follows:

I. In accordance with the Interim Measures for Exempting Import Taxes for the Donated Materials for Poverty-Relief and Charity Purposes (No.152 [2000] of the Ministry of Finance) and the Interim Measures for Exempting Import Taxes for the Donated Materials for Disaster-Relief Purpose (No.98 [1998] of the Ministry of Finance), the products, diagnosis equipment, treatment and monitoring equipment that are donated on a gratis basis by overseas donators to China for direct use in the prophylaxis and treatment of SARS and that are accepted by the Ministry of Civil Affairs, China Charity Federation, Red Cross Society of China, and the people's governments as the provincial level shall be exempted from the import customs duties and import link value-added tax.

II. Before the epidemic situations of SARS end, the Ministry of Public Health may also be an entity accepting the tax-free donated materials apart from the accepting entities provided for in those two Measures.

III. Before the epidemic situations of SARS end, the ambulances, epidemic prevention cars, and cars for disinfection use that are donated on a gratis basis by overseas donators to China for direct use in the prophylaxis and treatment of SARS shall be exempted from the import customs duties and import link value-added tax, and the consumption tax. The Ministry of Civil Affairs, the Ministry of Public Health, China Charity Federation, and the Red Cross Society of China shall file applications, according to the number and model of the donated vehicles, to the General Administration of Customs, and the General Administration of Customs shall, in conjunction with the Ministry of Finance process the relevant tax exemption formalities within 3-5 workdays.