Views: 0 Author: Site Editor Publish Time: 2026-10-13 Origin: Site
'The 15th Five-Year Plan' The new tax-free policy for imported seed sources has been fully implemented with tax exemption and tax rebates. Read this article
The outline of the '15th Five-Year Plan' proposes to implement in-depth actions to revitalize the seed industry, strengthen the protection and utilization of germplasm resources, and improve the security level of germplasm resources. In order to improve the quality, efficiency and competitiveness of agriculture, support the introduction and promotion of improved varieties, and support the import and utilization of working dogs for military and police use, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the 'Notice on Preferential Tax Policies for the Import of Seed Sources During the 15th Five-Year Plan' (Caishui [2026] No. 18), clarifying that from January 1, 2026 to December 31, 2030, imported seed sources, working dogs for military and police, etc. will be exempt from import value-added tax. On August 26, 2026, the Ministry of Agriculture and Rural Affairs, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the State Forestry and Grassland Administration jointly issued Announcement No. 1048, announcing the 'List of Value-Added Tax Exemptions for Imported Seed Sources (First Batch)'. At this point, preferential tax policies for seed source imports during the '15th Five-Year Plan' period have been fully implemented. Which goods are tax-free? How to refund the deposit and taxes paid? One article will explain it to you.
Policy core:
Three major categories of goods are exempt from tax
Import VAT
Seed sources: Anyone on the list can enjoy the discount
Imported seed sources that comply with the 'List of Commodities Exempted from Value-Added Tax on Imported Seed Sources' are exempt from import value-added tax. There are no restrictions on the beneficiaries of this type of goods, and all goods in the imported list can enjoy the benefits. The importing unit directly handles the declaration procedures for imported goods at the customs place of declaration in accordance with regulations. There is no need to go through the tax reduction and exemption review and confirmation procedures. The customs does not conduct follow-up supervision on tax reduction or exemption goods.
Sources of wild animals and plants:
List management, specialized
For animal and plant scientific research institutes, zoos, botanical gardens, professional animal and plant protection units, breeding farms, and plantations that are qualified for research and cultivation and breeding, the imported wild animal and plant sources that comply with the 'List of Value-Added Tax Exemption of Imported Wild Animal and Plant Sources for Species' and are used for scientific research, breeding, and reproduction are exempt from import VAT, and their use will be supervised by the customs as tax-exempted goods. Units applying for benefits should submit an application to the State Forestry and Grassland Administration. After being reviewed and included in the list by the State Forestry and Grassland Administration in conjunction with the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation, they will enjoy the tax exemption policy.
Working dogs for military police and fire rescue:
List management, targeted guarantee.
Military and police working dogs, fire rescue working dogs, working dog semen and embryos imported by the military, public security (including anti-smuggling police), security, and fire rescue departments are exempt from import value-added tax, and their use is supervised by the customs as tax-exempted goods. Units applying for benefits should apply to the Political Work Department of the Central Military Commission, the Ministry of Public Security, the Ministry of National Security, and the National Fire and Rescue Bureau respectively.
Focus on:
Refund deposit and tax upon application
The first batch of issued 'List of Commodities Exempted from Value-Added Tax on Imported Seed Sources', 'List of Commodities Exempted from Imported Wild Animal and Plant Sources for Seed' and the list of tax-free imported wild animal and plant sources will be implemented from January 1, 2026. Tax-free monies collected within 30 days after the issuance of the list and list will be refunded, and bank demand deposit interest for the same period will be refunded in accordance with legal provisions. Lists and lists issued in subsequent batches will be implemented from the 20th day after the date of issuance.
From January 1, 2026 to within 30 days after the issuance of the 'Notice on Preferential Tax Policies for the Import of Seed Sources during the 15th Five-Year Plan', the tax-exempt monies levied on imported military and police working dogs, fire rescue working dogs, working dog semen and embryos will be refunded, and bank demand deposit interest for the same period will be refunded in accordance with legal provisions.
Guarantee write-off process
Relevant enterprises that have made advance declarations and releases with tax guarantees such as deposits and bank guarantees can use policy documents, import customs declaration documents and guarantee certificates to apply to the customs at the place of declaration to modify the customs declaration form and handle guarantee write-off business.
Tax refund process
1. Confirm that the import value-added tax levied on imported goods under the preferential tax policy for seed source imports has not been actually deducted;
2. With relevant supporting documents, apply to the customs at the place of declaration for the refund of the import value-added tax collected.
Beijing Customs supports relevant enterprises to enjoy all the benefits they deserve. Import units that declare goods on the import tax-free list in this customs area from January 1 to September 4, 2026 should promptly handle guarantee write-off or tax refund operations with the customs at the place of declaration.
Kind tips
If the name or business scope of an import unit that implements list management changes, a description of the change should be submitted to the import unit review department in a timely manner; before the review results are determined, you can apply to the competent customs for release with a tax guarantee; if it is determined that you can no longer enjoy the policy, the goods that are subsequently declared for import and have already enjoyed the policy should pay the relevant taxes.
If you have any questions about policy application, list inquiry, guarantee write-off, tax refund procedures, etc., you can further contact the customs at the place of declaration.
A good seed means a good harvest. The vast number of importing enterprises are welcome to make full use of the preferential tax policies for importing seed sources, share the policy dividends, and jointly inject new momentum into the revitalization of the seed industry and the high-quality development of agriculture.
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