GAC Clarifies Matters on the Implementation of the Catalog of Encouraged Industries for Foreign Investment (2025 Edition)

The General Administration of Customs (GAC) recently released the Announcement [2026] No. 13, clarifying matters concerning the implementation of the Catalog of Encouraged Industries for Foreign Investment (2025 Edition) (the "2025 Catalog"), with effect from February 1, 2026.

According to the Announcement, starting from February 1, 2026, for foreign investment projects falling within the scope of the 2025 Catalog (including capital increase projects, the same below), equipment imported for self-use within the total investment amount, as well as technologies and supporting components and spare parts imported together with the said equipment pursuant to contracts, shall be exempt from customs duties in accordance with the Circular of the State Council on Adjusting Tax Policies for Imported Equipment, the Announcement of the General Administration of Customs [2008] No. 103, and other relevant provisions while import value-added tax shall be levied in accordance with applicable regulations, with the exception of the goods listed in the Catalog of Imported Goods Not Eligible for Tariff Exemption under Foreign Investment Projects and in the Catalog of Imported Major Technical Equipment and Products Not Eligible for Tariff Exemption.



(Source: http://www.customs.gov.cn/customs/2026-01/28/article_2026012810023759168.html)

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