Notice on Tax Preferential Policies for Imported Exhibits Sold During the China International Consumer Products Expo

This notice, jointly issued by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, provides that imported exhibits sold within specified limits during the China International Consumer Products Expo are exempt from import duties, value-added tax, and consumption tax before the island-wide customs clearance operation. It also outlines conditions for taxation of exhibits exceeding limits or not re-exported.