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Notice of the Ministry of Finance on the implementation of export tax rebate policy for refueling fuel oil for ships of international voyage


1. For the fuel oil filled by international voyage ships in China's coastal ports, the export tax rebate policy shall be implemented, and the VAT export tax rebate rate shall be 13%. The fuel oil mentioned in this announcement refers to the product code "27101922".

2. The customs shall issue a declaration form for fuel oil entering the export supervised warehouse which for refueling of international ships.

3. This announcement shall come into force as of February 1, 2020.The tax rebate rate applicable to the fuel oil mentioned in this notice shall be defined by the date of export date specified in the declaration form.

General Administration of  Customs,State Administration of Taxation, Ministry of Finance,

 January 22, 2020