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| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 196 [2019]) | | （2019年第196号） |
| Announcement on Implementing the Catalogue for Guiding Industry Restructuring (2019 Version) | | 关于执行《产业结构调整指导目录（2019年本）》的公告 |
| On October 30, 2019, the National Development and Reform Commission issued by Order No. 29 the Catalogue for Guiding Industry Restructuring (2019 Version), which shall come into force on January 1, 2020. The relevant issues concerning the implementation of this Catalogue by the Customs are hereby announced as follows: | | 2019年10月30日，国家发展改革委第29号令公布了《产业结构调整指导目录（2019年本）》，规定自2020年1月1日起施行。现就海关执行中的有关问题公告如下： |
| I. As of January 1, 2020, the equipment imported for one's own use within the total amount of investment as well as the technology, components and spare parts imported along with the aforesaid equipment under contracts for domestically invested project in the encouraged category in the Catalogue for Guiding Industry Restructuring (2019 Version), excluding the goods listed in the Catalogue of Imported Goods Not Exempted from Tax for Domestically Invested Projects and the Catalogue of Imported Crucial High-Tech Equipment and Products Not Exempted from Tax, shall be exempt from tariff in accordance with the Notice by the State Council of Adjusting Tax Policies for Imported Equipment (No. 37 [1997], State Council), the Announcement No. 103 [2008] of the General Administration of Customs, and other relevant provisions, but shall be subject to the import value-added tax (“VAT”) according to the relevant provisions. | | 一、自2020年1月1日起，对属于《产业结构调整指导目录（2019年本）》鼓励类范围的国内投资项目，在投资总额内进口的自用设备以及按照合同随上述设备进口的技术和配套件、备件，除相关《国内投资项目不予免税的进口商品目录》和《进口不予免税的重大技术装备和产品目录》所列商品外，按照《国务院关于调整进口设备税收政策的通知》（国发〔1997〕37号）和海关总署公告2008年第103号及其他相关规定免征关税，照章征收进口环节增值税。 |
II. After the Catalogue for Guiding Industry Restructuring (2019 Version) comes into force, the content of the “Project Industrial Policy Items” and “Industrial Policy Items Applicable to Projects” in the Confirmation Letter on Domestic and Foreign Investment Projects Encouraged by the State as issued by the investment departments in accordance with this Catalogue, and the Notice of Confirmation of the Application of Encouraged Industrial Policy Items as issued by the customs offices directly under the General Administration of Customs in accordance with the Catalogue when confirming the industrial policy items applicable to domestically invested projects with a total investment of 50 million yuan or more shall be industrial policy items (the codes of which shall consist of the letter “T” and a four-digit number) listed under “Category I Encouraged Category” in the Catalogue for Guiding Industry Restructuring (2019 Version) applicable to relevant investment projects; and “Project Nature” shall be “domestically invested projects in the encouraged category (M).” For example, if a certain domestically invested project is governed by the relevant requirements of item I (1) for industrial policy items listed under “Category I Encouraged Category” in the Catalogue for Guiding Industry Restructuring (2019 Version), the Industrial Policy Item and Code applicable to it shall be “farmland construction and protection projects (including high-standard farmland construction, farmland water conservancy construction, efficient water-saving irrigation, and farmland improvement, among others), and comprehensive land improvement (V0101).”
．．．．．． | | 二、《产业结构调整指导目录（2019年本）》施行后，投资主管部门按照该目录出具的《国家鼓励发展的内外资项目确认书》，以及直属海关确认投资总额在5000万元及以上国内投资项目适用产业政策条目时按照该目录出具的《适用鼓励类产业政策条目确认通知单》中，“项目产业政策条目”或“项目适用产业政策条目”的内容为有关投资项目适用的《产业结构调整指导目录（2019年本）》中“第一类 鼓励类”所列产业政策条目（代码由“V”和4位数字组成）；“项目性质”为“国内投资鼓励项目（M）”。例如，某国内投资项目适用《产业结构调整指导目录（2019年本）》“第一类 鼓励类”所列产业政策条目第一项第1条有关要求，则其适用的产业政策条目及代码为“农田建设与保护工程（含高标准农田建设、农田水利建设、 高效节水灌溉、农田整治等），土地综合整治（V0101）”。
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