Catalogue of products exempted from VAT in import（4）
Imported seed sources that meet the “List of Goods Exempted from Value-added Tax for Imported Seed Sources” shall be exempted from import value-added tax. The list shall be separately formulated and issued by the Ministry of Agriculture and Rural Affairs in conjunction with the Ministry of Finance, the General Administration of Customs , the State Administration of Taxation and the Forestry and Grassland.
Administration, and shall be dynamically adjusted according to the development of agriculture and forestry.
For the seed sources imported under this policy, the customs will no longer conduct subsequent supervision on the specific goods subject to tax reduction or exemption.