Circular on Tax Issues Concerning the Seeds (Seedlings), Breeding Stock (Poultry), Fingerlings (Advanced Fries) and Wildlife Imported for Breeding Purposes During the 12th Five-year Plan Period

Circular on Tax Issues Concerning the Seeds (Seedlings), Breeding Stock (Poultry), Fingerlings (Advanced Fries) and Wildlife Imported for Breeding Purposes During the 12th Five-year Plan Period
Circular on Tax Issues Concerning the Seeds (Seedlings), Breeding Stock (Poultry), Fingerlings (Advanced Fries) and Wildlife Imported for Breeding Purposes During the 12th Five-year Plan Period

Cai Guan Shui [2011] No.9

March 17, 2011

General Administration of Customs:

For the purpose of supporting the introduction and promotion of fine breeds, strengthening the protection of species resources, enriching China's wildlife resources, and developing agriculture and forestry characterized by high quality, high yield and high efficiency, and after obtaining approval from the State Council, the import of seeds (seedlings), breeding stock (poultry), fingerlings (advanced fries) and wildlife used for breeding purposes (hereinafter referred to as "breeding species") shall be exempted from value-added tax payable for import during the 12th Five-year Plan period.
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