关于“十五五”期间中国进出口商品交易会展期内销售的进口展品税收优惠政策的通知财关税〔2026〕24号

Core Viewpoint - The article outlines the tax exemption policy for imported exhibits sold during the China Import and Export Fair (Canton Fair) from 2026 to 2030, aimed at supporting the event and promoting international trade [2][4]. Tax Exemption Policy - Each exhibitor is allowed to sell imported exhibits within a tax-free quota, exempting them from import duties, VAT, and consumption tax [2]. - The policy excludes certain categories of goods, including prohibited items, endangered species products, tobacco, alcohol, automobiles, and items listed in the "Major Technical Equipment and Products Not Eligible for Tax Exemption" directory [2]. - Exhibits sold beyond the specified categories or quotas will be taxed according to national regulations [2]. Reporting and Management - The China Foreign Trade Center is responsible for submitting the list of exhibitors and imported exhibits to the Guangzhou Customs [3]. - Customs will not implement subsequent management for the imported exhibits that enjoy tax exemptions [3]. - A report on the implementation of the policy must be submitted to relevant authorities within three months after each fair [3]. Duration of the Policy - This notification applies to the Canton Fair held from 2026 to 2030 [4]. Tax Exemption Limits - Specific limits on the number and value of tax-exempt exhibits per exhibitor are outlined: - Machinery, mechanical devices, and electrical equipment: up to 12 pieces [6] - Medical or surgical instruments and equipment: up to 5 pieces [6] - Natural or cultured pearls, gemstones, precious metals, and their products: up to 5 pieces, with a maximum price of $10,000 per piece [6] - Other exhibits: tax-exempt sales amount not exceeding $20,000 [6].