Three departments, including the Ministry of Finance (MOF), have released the Circular on Expanding the Implementation Scope of the Port-of-Departure Tax Refund Policy (the "Circular").
According to the Circular, containerized goods of eligible export enterprises that are declared for export at the place of departure ("port of departure") and transported by China State Railway Group Co., Ltd. and its subsidiaries via trailway transit directly to the place of exit ("port of exit") will be eligible for the port-of-departure tax refund policy. Wuxi (Jiangyin) Port, Shantou Port in Shantou City, and Huadu Port in Guangzhou City are newly added as the ports of departure under the policy. However, hazardous goods shall not be covered by the policy.
Circular:
https://szs.mof.gov.cn/zhengcefabu/202411/t20241114_3947558.htm