New Rules for Tariff Exemption on Imported Equipment under Encouraging Catalogue for Foreign Investment Released
ISSUING AUTHORITY:
General Administration of Customs
DATE OF ISSUANCE:
January 29, 2026
EFFECTIVE DATE:
February 1, 2026
On January 29, 2026, the General Administration of Customs issued an announcement clarifying the Customs Office’s implementation details of the Catalogue of Industries for Encouraging Foreign Investment (2025 Edition) (the “2025 Catalogue”). This announcement came into force on February 1, 2026, the same day as the effective date of the 2025 Catalogue.
Conditions for Tariff Exemption
Imported self-used equipment within the total investment amount for foreign-invested projects (including capital increase projects) that comply with the 2025 Catalogue shall be exempt from customs duties (import VAT shall be levied pursuant to applicable provisions), excluding goods listed in the Catalogue of Imported Goods Ineligible for Tariff Exemption for Foreign-Invested Projects and the Catalogue of Major Technical Equipment and Products Ineligible for Tariff Exemption.
Code Specifications and Project Nature
Applicable Catalogue | Code Format | Project Nature |
National Catalogue of Industries for Encouraging Foreign Investment | AC + 3 digits (e.g., AC001) | "Foreign Investment" or "Domestic Goods for Foreign-funded Projects" |
Catalogue of Advantageous Industries for Foreign Investment in the Central and Western Regions | HB + 4 digits (e.g., HB1401) | "Advantageous Industries in Central and Western Regions for Foreign Investment" or "Domestic Goods for Foreign-funded Projects" |
Transitional Arrangements
1．For projects approved, verified or registered prior to February 1, 2026 and falling within the scope of the 2025 Catalogue, applications for tariff exemption shall be processed based on the confirmation documents issued under the new Catalogue.
2．For projects that only fall under the 2022 Catalogue but not the 2025 Catalogue, applications for tariff exemption may be processed with confirmation documents issued under the old Catalogue until February 1, 2027; applications submitted after that date will no longer be accepted.
3．For ongoing construction projects with foreign investment that were not covered by the old Catalogue but fall under the 2025 Catalogue, the imported self-used equipment shall be entitled to the preferential import tax policy under the new Catalogue. However, any import duties already collected shall not be refunded.
Reference:
海关总署公告2026年第13号（关于执行《鼓励外商投资产业目录(2025年版)》有关事项的公告）
