Policy Summary
This announcement by the General Administration of Customs (GACC) specifies the procedures for implementing the tariff exemption policy for eligible foreign-invested projects under the Catalogue of Industries Encouraging Foreign Investment (2025 Edition). It clarifies the applicable tax treatment, the codes for encouraged industry entries, and the transitional arrangements for projects approved under the previous 2022 edition, effective from February 1, 2026.

Official Chinese Text

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）

2025年12月15日，国家发展改革委、商务部令第37号联合发布了《鼓励外商投资产业目录（2025年版）》（以下简称《目录（2025年版）》），自2026年2月1日起施行。现就执行《目录（2025年版）》有关事项公告如下：

一、自2026年2月1日起，对属于《目录（2025年版）》范围的外商投资项目（包括增资项目，下同），在投资总额内进口的自用设备和按照合同随上述设备进口的技术及配套件、备件（以下统称自用设备），除《外商投资项目不予免税的进口商品目录》和《进口不予免税的重大技术装备和产品目录》所列商品外，按照《国务院关于调整进口设备税收政策的通知》（国发〔1997〕37号）和海关总署公告2008年第103号及其他相关规定免征关税，照章征收进口环节增值税。

二、外商投资有关主管部门（以下简称主管部门）按照《目录（2025年版）》出具《国家鼓励发展的内外资项目确认书》（以下简称《项目确认书》）、《外商投资（公司/合伙企业）初始报告回执》（以下简称《初始报告回执》）、《外商投资（公司/合伙企业）变更报告回执》（以下简称《变更报告回执》）时，相关外商投资项目适用的产业政策条目代码、项目性质种类分别为：

（一）“全国鼓励外商投资产业目录”（以下简称“全国目录”）所列条目的代码由“AC”和3位数字组成。例如，某外商投资项目适用“全国目录”第1条有关要求，则其适用产业政策条目及代码为“木本食用油料、调料和工业原料的种植、开发、生产（AC001）”。

（二）“中西部等地区外商投资优势产业目录”（以下简称“中西部地区目录”）所列条目的代码由“HB”和4位数字组成。例如，某外商投资项目适用“中西部地区目录”山西省第1条有关要求，则其适用产业政策条目及代码为“牧草饲料作物种植及深加工（HB1401）”。

（三）外商投资项目适用“全国目录”所列条目的，“项目性质”为“外商投资”或“外资项目内资商品”；适用“中西部地区目录”所列条目的，“项目性质”为“外资中西部优势产业”或“外资项目内资商品”。

三、2026年2月1日前审批、核准或备案（以项目的审批、核准或完成备案的日期为准，下同）的外商投资项目，如属于《目录（2025年版）》范围，有关项目单位取得主管部门按照《目录（2025年版）》出具的《项目确认书》或《初始报告回执》《变更报告回执》的，可按规定向海关办理该项目项下有关进口自用设备的减免税审核确认手续；如属于《鼓励外商投资产业目录（2022年版）》（以下简称《目录（2022年版）》）范围，但不属于《目录（2025年版）》范围，项目单位取得主管部门于2027年2月1日以前按照《目录（2022年版）》及有关规定出具的《项目确认书》或《初始报告回执》《变更报告回执》的，可按规定向海关办理该项目项下有关进口自用设备的减免税审核确认手续。

四、对不属于《目录（2022年版）》范围，但属于《目录（2025年版）》范围的外商投资在建项目，该项目进口的自用设备以及按照合同随上述设备进口的技术和配套件、备件，按照本公告第一条的规定享受进口税收优惠政策，但已经征税进口的，所征税款不予退还。

本公告自2026年2月1日起执行。

特此公告。

海关总署

2026年1月27日

For Reference Only - English Translation

Critical Notice: The English text below is machine-translated and is provided solely as an aid to understanding the original document. It may contain inaccuracies, ambiguities, or errors and must not be relied upon for any legal, compliance, or commercial decision-making.

Announcement of the General Administration of Customs No. 13 of 2026
(Announcement on Matters Concerning the Implementation of the Catalogue of Industries Encouraging Foreign Investment (2025 Edition))

On December 15, 2025, the National Development and Reform Commission and the Ministry of Commerce, under Joint Order No. 37, issued the Catalogue of Industries Encouraging Foreign Investment (2025 Edition) (hereinafter referred to as the Catalogue (2025 Edition)), which shall come into effect on February 1, 2026. Matters concerning the implementation of the Catalogue (2025 Edition) are hereby announced as follows:

I. From February 1, 2026, for foreign-invested projects (including capital increase projects, the same below) falling within the scope of the Catalogue (2025 Edition), self-use equipment imported within the total investment amount and the technology, auxiliary components, and spare parts imported with such equipment as per contract (hereinafter collectively referred to as self-use equipment) shall be exempt from import tariffs in accordance with the State Council's Circular on Adjusting Import Equipment Tax Policies (Guofa [1997] No. 37), GACC Announcement No. 103 of 2008, and other relevant regulations, except for commodities listed in the Catalogue of Import Commodities Not Eligible for Tax Exemption for Foreign-invested Projects and the Catalogue of Major Technical Equipment and Products Not Eligible for Import Tax Exemption. Import value-added tax shall be levied according to regulations.

II. When the competent authorities in charge of foreign investment (hereinafter referred to as the competent authorities) issue the Confirmation Letter for Nationally Encouraged Domestic and Foreign-invested Projects (hereinafter referred to as the Project Confirmation Letter), Acknowledgement of Initial Report for Foreign-invested Enterprise (Company/Partnership) (hereinafter referred to as the Initial Report Acknowledgement), and Acknowledgement of Change Report for Foreign-invested Enterprise (Company/Partnership) (hereinafter referred to as the Change Report Acknowledgement) according to the Catalogue (2025 Edition), the applicable industry policy entry codes and project nature categories for the relevant foreign-invested project shall be as follows:
(1) Codes for entries listed in the "Nationally Encouraged Industries for Foreign Investment Catalogue" (hereinafter referred to as the "National Catalogue") consist of "AC" followed by three digits. For example, if a foreign-invested project falls under item 1 of the "National Catalogue", its applicable industry policy entry and code shall be "Planting, development, and production of woody edible oil materials, condiments, and industrial raw materials (AC001)".
(2) Codes for entries listed in the "Catalogue of Advantageous Industries for Foreign Investment in Central and Western Regions and Other Areas" (hereinafter referred to as the "Central and Western Regions Catalogue") consist of "HB" followed by four digits. For example, if a foreign-invested project falls under item 1 for Shanxi Province in the "Central and Western Regions Catalogue", its applicable industry policy entry and code shall be "Planting and deep processing of forage and feed crops (HB1401)".
(3) For foreign-invested projects falling under entries listed in the "National Catalogue", the "Project Nature" shall be "Foreign Investment" or "Domestic Goods in Foreign-invested Projects". For those falling under entries listed in the "Central and Western Regions Catalogue", the "Project Nature" shall be "Foreign Investment in Central and Western Advantageous Industries" or "Domestic Goods in Foreign-invested Projects".

III. For foreign-invested projects approved, verified, or filed before February 1, 2026 (based on the date of project approval, verification, or completion of filing, the same below):

If falling within the scope of the Catalogue (2025 Edition), the relevant project entity may proceed to apply to Customs for the tax reduction and exemption verification and confirmation procedures for the relevant imported self-use equipment under the project after obtaining the Project Confirmation Letter, Initial Report Acknowledgement, or Change Report Acknowledgement issued by the competent authorities according to the Catalogue (2025 Edition).
If falling within the scope of the Catalogue of Industries Encouraging Foreign Investment (2022 Edition) (hereinafter referred to as the Catalogue (2022 Edition)) but not within the scope of the Catalogue (2025 Edition), the project entity may proceed to apply to Customs for the tax reduction and exemption verification and confirmation procedures for the relevant imported self-use equipment under the project after obtaining the Project Confirmation Letter, Initial Report Acknowledgement, or Change Report Acknowledgement issued by the competent authorities according to the Catalogue (2022 Edition) and relevant regulations before February 1, 2027.

IV. For foreign-invested projects under construction that do not fall within the scope of the Catalogue (2022 Edition) but do fall within the scope of the Catalogue (2025 Edition), the self-use equipment imported for such projects, as well as the technology, auxiliary components, and spare parts imported with such equipment as per contract, shall enjoy the import tax preferential policies stipulated in Article I of this announcement. However, import duties already levied shall not be refunded.

This announcement shall take effect from February 1, 2026.

General Administration of Customs
January 27, 2026

Official Document & Source

📎[Download the Official PDF Document of This Announcement]

Source: General Administration of Customs of the People‘s Republic of China (GACC) / Announcement No. 2026-13 / Release Date: 2026-01-27 / Original Link: http://www.customs.gov.cn/customs/2026-01/28/article_2026012810023759168.html

Regarding Document Language Versions and Our Services

Legal Validity: The “Official Chinese Text” section on this page is the only version with legal effect. Any decisions must be based on the official PDF document you download above.
Professional Advice: This announcement involves key import tax incentives for foreign investment and includes critical transitional rules and new code specifications. We strongly advise you to provide the official PDF to your professional tax advisor, customs broker, or legal counsel for detailed eligibility assessment and compliance planning.
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Announcement of the General Administration of Customs No. 13 of 2026 (Announcement on Matters Concerning the Implementation of the Catalogue of Industries Encouraging Foreign Investment (2025 Edition))