CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE TAX REBATE RATE APPLICABLE TO PART OF THE EXPORT COMMODITIES IN 2006

Circular of the Ministry of Finance and the State Administration of Taxation on the Tax Rebate Rate Applicable to Part of the Export Commodities in 2006

Departments (Bureaus) of Finance, Bureaus of State Taxes of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specially designated in the state plan, and Bureau of Finance of the Xinjiang Production and Construction Corps:

In 2006, the customs commodity codes have been readjusted. And in order to guarantee the correct carrying-out and implementation of the policies concerning export rebates, this Circular is hereby released on the new customs commodity code and the export rebates rate for these commodities as follows:

Serial Number	Customs Commodity Code	Name of Commodity	Applicable Export Rebates Rate
1	7601101000	The unforged aluminum containing more than or equal to 99.5% of aluminum by weight	Cancelled
2	7601109000	Other unforged aluminums	5％
3	7901119000	Other unforged zinc containing more than or equal to 99.99% but less than 99.995% of zinc	5％
4	2712909000	Paraffin wax subject to the antecedent Duty Paragraph
5	2903590010	Aldrin, Heptachlor and Toxaphene
6	2903620000	Hexachlorobezene and DDT
7	2925200020	Chlordimeform
8	2924199011	Azodrin and Phosphamidon	5％
9	2903590020	Chlordane
10	2931000031	Chloroethane Mercury subject to the antecedent Duty Paragraph
11	2842900011	Mercuric Arsenide, Potassium Mercuric Thiocyanate, Ammonium Mercuric Thiocyanate
12	2842900012	Mercuric Amide Chloride, Mercuric Potassium Chloride and Mercuric Potassium Iodide
13	2851009020	Mercury Arsenide subject to the antecedent Duty Paragraph
14	2851009090	Mercury Rhodanate subject to the antecedent Duty Paragraph
15	2834299010	Mercuric Nitrate and Mercurous Nitrate
16	2833299010	Mercuric Sulfate and Mercurous Sulfate
17	2827399090	Mercuric Chloride subject to the antecedent Duty Paragraph
18	2827600010	Mercuric Iodide and Mercurous Iodide
19	2931000090	Mercuric Acetate and other Organic Mercury subject to the antecedent Duty Paragraph
20	2838000010	Mercuric Thiocyanate
21	2827590010	Mercuric Bromide and Mercurous Bromide
22	2825909010	Mercuric Oxide and Mercurous Oxide

Laws of the People's Republic of China

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON THE TAX REBATE RATE APPLICABLE TO PART OF THE EXPORT COMMODITIES IN 2006