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The announcement made it clear that high-power wind turbines mainly include wind turbines with a rated power of not less than 1.2 MW. The key spare parts and raw materials that have been imported from January 1, 2008 to the issuance of the announcement will be approved by the Customs for approval before the formalities are withdrawn; and since May 1, 2008, the new foreign investment projects will be approved. The imported wind turbines with a rated power of not more than 2.5 MW each shall cease to implement import tax exemption policies.
The announcement states that if the annual provisional tariff rates are imposed on imported key spare parts and raw materials listed on the Retreat List, they shall be implemented at a tentative tariff rate. In the future, the varieties listed on the first-hand retreat list will be adjusted in due course according to the company's application, policy implementation results, and domestic supporting capabilities. Enterprises that have enjoyed the first-hand retreat policy should apply for import of the above-mentioned key components and raw materials. The customs shall apply for import separately, and apply directly to the customs of the place of import to apply for the first-hand withdrawal formalities on the basis of the tax rebate confirmation issued by the Ministry of Finance for major equipment manufacturers. The specific operating procedures shall be handled in accordance with the current regulations on the first-hand withdrawal.
China General Administration of Customs strict wind turbine import tax rebate
China’s General Administration of Customs recently issued an announcement to further tighten import taxation policies for high-power wind turbines and their key components and raw materials.