Interim Measures for Exemption of Customs Duties on Charitable Donations
Interim Measures for Exemption of Customs Duties on Charitable Donations
Interim Measures for Exemption of Customs Duties on Charitable Donations
Announcement of the Ministry of Finance, the General Administration of Customs, and State Administration of Taxation [2015] No. 102
December 23, 2015
With the approval of the State Council, the Interim Measures for Exemption of Customs Duties on Charitable Donations are hereby promulgated for implementation as of April 1, 2016, and the Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Issuing the Interim Measures for Customs Duties Exemption for Poverty Relief and Charitable Donations (Cai Shui [2000] No. 152) shall be repealed simultaneously.
Interim Measures for Exemption of Customs Duties on Charitable Donations
Article 1 With a view to promoting the sound charity development, supporting the positive role of charity in reducing poverty, and regulating the management of charitable donations from overseas, these Measures are formulated according to the PRC Law on Donation for Public Welfare, the PRC Customs Law, and the Regulations on Import and Export Duties, and relevant regulations.
Article 2 Import duties and import value-added tax shall be exempted for supplies directly used for charitable purposes from voluntary overseas donors to recipients.
Article 3 "Charity" as mentioned herein refers to any social charity and welfare activity such as non-profit charitable relief, including the following voluntary charitable activities in the form of in-kind donations:
1.
......
Announcement of the Ministry of Finance, the General Administration of Customs, and State Administration of Taxation [2015] No. 102
December 23, 2015
With the approval of the State Council, the Interim Measures for Exemption of Customs Duties on Charitable Donations are hereby promulgated for implementation as of April 1, 2016, and the Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Issuing the Interim Measures for Customs Duties Exemption for Poverty Relief and Charitable Donations (Cai Shui [2000] No. 152) shall be repealed simultaneously.
Interim Measures for Exemption of Customs Duties on Charitable Donations
Article 1 With a view to promoting the sound charity development, supporting the positive role of charity in reducing poverty, and regulating the management of charitable donations from overseas, these Measures are formulated according to the PRC Law on Donation for Public Welfare, the PRC Customs Law, and the Regulations on Import and Export Duties, and relevant regulations.
Article 2 Import duties and import value-added tax shall be exempted for supplies directly used for charitable purposes from voluntary overseas donors to recipients.
Article 3 "Charity" as mentioned herein refers to any social charity and welfare activity such as non-profit charitable relief, including the following voluntary charitable activities in the form of in-kind donations:
1.
......