January 31 2020

Three Authorities Unveil Export Tax Rebate Policy for Fuel Refilling on International Ships

Announcement by Multi-authorities

The Ministry of Finance, the State Taxation Administration and the General Administration of Customs recently issued the Announcement about Export Tax Rebate Policy for Fuel Refilling on International Ships.

According to the announcement, fuel refilled for international ships at China's coastal ports can enjoy export tax rebate, with a rebate rate of 13% on paid value-added tax. The customs agency will issue a sheet of export declaration for the fuel oil, and the taxpayer can present the sheet to tax agency for export tax rebate or exemption. The announcement will be implemented from February 1, 2020.