Three Departments Introduce Preferential Tax Policies for Imported Exhibits Sold During the CIFTIS Exhibition Period and Others

The Ministry of Finance (MOF) and two other departments have jointly issued the Circular on the Preferential Tax Policies for Imported Exhibits Sold During the Exhibition Period of the China International Fair for Trade in Services (the "Circular"), the Circular on the Preferential Tax Policies for Imported Exhibits Sold During the Exhibition Period of International Exhibitions in the Central and Western Regions During the 15th Five-year Plan Period, and the Circular on the Preferential Tax Policies for Imported Exhibits Sold During the Exhibition Period of the China Import and Export Fair During the 15th Five-year Plan Period.

The Circular is applicable to the China International Fair for Trade in Services held between 2026 and 2027. It specifies that, for imported exhibits sold by each exhibitor during the exhibition period within the duty-free quota, import duties, import value-added tax, and consumption tax shall be exempt. Exhibits eligible for the preferential tax policies shall not include goods prohibited from import by the State, endangered animals and plants and their products, tobacco, alcohol, automobiles, and goods listed in the Catalog of Key Technical Equipment and Products Not Eligible for Duty-free Import.



(Source: http://gss.mof.gov.cn/gzdt/zhengcefabu/202603/t20260303_3984571.htm

http://gss.mof.gov.cn/gzdt/zhengcefabu/202603/t20260303_3984570.htm

http://gss.mof.gov.cn/gzdt/zhengcefabu/202602/t20260203_3983200.htm)

Note: The link to the Chinese official website of the document is for your reference.