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The import of sulphur by the relevant unit is not required to apply for tax exemption approval formalities in advance to the customs, and if it directly declares imports to the customs, it can enjoy the above-mentioned preferential policies for value-added tax on import links.
Special announcement.
May be exempted from the import of sulfur import link VAT
With the approval of the State Council, starting from May 20, 2008, it will be exempted from the import value-added tax of sulfur (Tax Code No. 28020000).