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Announcement of the Ministry of Transport on Revising, Issuing and Implementing the Import Tax Policies Relating to the Registration in China of Chinese-funded Vessels Sailing under a “Flag of Convenience” (2018) [Effective]
交通运输部关于修订发布实施有关中资“方便旗”船回国登记进口税收政策的公告(2018) [现行有效]
【法宝引证码】

Announcement of the Ministry of Transport on Revising, Issuing and Implementing the Import Tax Policies Relating to the Registration in China of Chinese-funded Vessels Sailing under a “Flag of Convenience” 

交通运输部关于修订发布实施有关中资“方便旗”船回国登记进口税收政策的公告

(Announcement No. 60 [2018] of the Ministry of Transport) (交通运输部公告2018年第60号)

For purpose of creating a fair and competitive market environment, the Ministry of Transport (“MOT”) has revised Announcement No. 45 of the Ministry of Transport on the Implementation of the Import Tax Policy concerning the Registration in China of the Chinese-funded Vessels Sailing under a “Flag of Convenience” issued on September 14, 2016, and deleted the provision “the ships with the official membership of the International Association of Classification shall be treated first' in Article 5. 为营造公平竞争的市场环境,交通运输部对2016年9月14日发布的《交通运输部关于实施有关中资“方便旗”船回国登记进口税收政策的公告》(第45号)进行修改,删除第五条“优先受理具有国际船级社协会正式会员船级的船舶”的规定。现予重新发布。
Ministry of Transport 交通运输部
July 19, 2018 2018年7月19日
Announcement of the Ministry of Transport on Revising, Issuing and Implementing the Import Tax Policies Relating to the Registration in China of Chinese-funded Vessels Sailing under a “Flag of Convenience” 交通运输部关于实施有关中资“方便旗”船回国登记进口税收政策的公告
In order to thoroughly implement the preferential tax policy approved by the State Council for the Chinese-funded ships sailing under the “flags of convenience”, encourage the registration in China of the Chinese-funded ships engaged in international shipping which sail under the “flag of convenience” and to sail under the national flag of the People's Republic of China, further expand the size of the Chinese shipping fleet, and promote the healthy development of the Chinese international shipping industry, the relevant matters are hereby announced as follows: 为深入贯彻落实经国务院批准实施的中资“方便旗”船税收优惠政策,鼓励中资“方便旗”国际海运船舶回国登记,悬挂中华人民共和国国旗航行,进一步壮大国轮运输船队规模,促进我国国际海运业健康发展,现将有关事项公告如下:
I. Where any Chinese-funded ship for which import declaration is made and which is registered between September 1, 2016 and September 1, 2019 meets the following conditions, it shall be exempt from tariffs and import value-added tax:
......
   一、在2016年9月1日至2019年9月1日期间报关进口、办理船舶登记的中资船舶,且符合下列条件的,免征关税和进口环节增值税:
......

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