Added Tax and Duties Tribunals
- Tax and duty exemption of imported spare parts and supplies.
- Tax and Duty Free importation of breeding stocks and genetic materials b.
- Note: After 1994, the product tax was abolished and the circulating tax is composed of the value added tax, consumption tax and business tax.
- A letter of guarantee of a foreign insurance company to undertake the obligations of tax and duties payment and debts repayment on behalf of its branch in China.
- Tax credits for taxes and duties on raw material used in the manufacture, processing or production of export b.