To:

Guangdong Provincial Department of Finance,

Guangdong Branch of the General Administration of Customs, Guangzhou Customs,

Guangdong Provincial Tax Service of the State Taxation Administration,

China Foreign Trade Centre:

In order to support the successful organization of the China Import and Export Fair (hereinafter referred to as the "Canton Fair"), and with the approval of the State Council, the following tax policies are hereby announced:

1.Imported exhibits sold within the duty-free quota during the exhibition period of the 2023 Canton Fair, as determined by the Ministry of Commerce, will be exempt from import duties, VAT on imports, and consumption tax. The categories of exhibits, sales volume, or value limits for each exhibitor that are eligible for tax incentives within the exhibition period shall be in accordance with the attached regulations.

2.Exhibits that are eligible for tax incentives do not include goods prohibited from importation by the state, endangered plants and animals and their products, tobacco, alcohol, automobiles, and goods listed in the "Catalogue of Major Technological Equipment and Products Not Eligible for Import Duty Exemption."

3.Exhibits sold by each exhibitor that exceed the categories or sales limits eligible for tax incentives, or exhibits that were not sold during the exhibition period and are not re-exported after the exhibition period ends, will be subject to taxes in accordance with relevant national regulations.

4.The exhibitor list and the list of imported exhibits sold during the exhibition period shall be submitted to Guangzhou Customs by the organizing entity, China Foreign Trade Centre or China Foreign Trade Centre Group Co., Ltd.

5.For imported exhibits sold during the exhibition period that are eligible for this policy, Customs will no longer conduct subsequent supervision as specific tax reduction and exemption goods.

6.Within six months after each exhibition, China Foreign Trade Centre is required to submit a report on the implementation of the policy to the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration.

Attachment: List of Imported Exhibits Eligible for Tax Incentives at the 2023 China Import and Export Fair (Canton Fair）

（http://www.chinatax.gov.cn/chinatax/n377/c5192467/content.html）

Ministry of Finance

General Administration of Customs

State Taxation Administration

April 15, 2023