Home > Export Processing Zone (EPZ) > Taxes
| In order to encourage and attract processing style corporation to enter Export Processing Zone, government has made a series of relative policies to support it. |
| 1. Tariff-Free Imports |
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Machines, equipment, molds and maintenance accessory parts required for production; machines, equipment, and construction materials required for the construction of infrastructures; and office supplies for private use are all exempt from customs tariffs and import linkage tariffs. |
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| 2. Tax Refunds on Products Entering the Zone |
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Enterprises within China operating outside the zone that ship in commodities can benefit from national preferential policies regarding refunds of value-added tax on exports. Any domestic machines, equipment, raw materials, spare parts, components, wrapping materials, and reasonable amounts of construction materials, etc., will be treated as exports and receive tax refunds. |
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| 3. Bonded Imported Materials |
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Imported raw materials, spare parts, components, wrapping materials, and consumables required for processing export products are all considered to be fully bonded goods. |
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| 4. Tax-Exempt Exports |
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Products re-exported after processing are exempt from taxes. Products, raw materials, mechanical equipment and other goods transferred between export processing zones are exempt from taxes. |
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| 5. The trade of import products within the EPZ is tax free |
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the goods like products, raw materials and machine can be transferred and exchanged freely from one EPZ to another EPZ. |
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| 6. Foreign Exchange Policies |
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When goods produced in the zone are to be sold to international destinations, there is no need to undergo the receipt of remittance and sale verification procedures for exports, and when making payments to international destinations, there is no need to undergo remittance payment and sale verification procedures for imports. |
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| 7. Quotas and Licensing |
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Commodities can move freely between the Export Processing Zone and other countries. Not otherwise provided by the state, no quotas or licenses are required. |
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| Enterprises can also enjoy other preferential policies offered by the Shanghai Fnegpu Industrial Park. |
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