| Notice of the Ministry of Finance and the State Administration of Taxation on the Levy of Import Consumption Tax on Batteries and Coatings | | 财政部、国家税务总局关于对电池、涂料征收进口环节消费税的通知 |
| (No. 4 [2015] of the Ministry of Finance) | | （财关税[2015]4号） |
| General Administration of Customs: | | 海关总署： |
| Upon approval of the State Council, import consumption tax shall be levied on batteries and coatings. You are hereby notified of the relevant issues as follows: | | 经国务院批准，对电池、涂料征收进口环节消费税，现将有关事项通知如下： |
| I. From February 1, 2015, import consumption tax shall be levied on batteries (excluding lead storage batteries) and coatings at a tax rate of 4%. | | 一、自2015年2月1日起对电池（铅蓄电池除外）、涂料征收进口环节消费税，适用税率均为4%。 |
Mercury-free primary batteries, nickel metal hydride batteries (also known as "hydrogen-nickel storage batteries" or "nickel-hydrogen storage batteries"), lithium primary batteries, lithium-ion batteries, solar cells, fuel cells and all-vanadium redox flow batteries and coatings whose content of volatile organic compounds under construction is 420g/liter or lower shall be exempt from import consumption tax.
．．．．．． | | 对无汞原电池、金属氢化物镍蓄电池（又称“氢镍蓄电池”或“镍氢蓄电池”）、锂原电池、锂离子蓄电池、太阳能电池、燃料电池、全钒液流电池以及施工状态下挥发性有机物含量低于420克/升（含）的涂料免征进口环节消费税。
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