Ministry of Finance and two other departments: During the "15th Five-Year Plan" period, import exhibits sold by each exhibitor at the Canton Fair within the tax-free quota during the exhibition period are exempt from import duties, import value-added tax, and consumption tax.

On March 4, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Notice on Tax Preferential Policies for Imported Exhibits Sold during the Exhibition Period of the China Import and Export Commodity Fair during the '15th Five-Year Plan' Period". It stipulates that during the China Import and Export Commodity Fair held during the 15th Five-Year Plan period, each exhibitor's imported exhibits sold within the tax-free quota during the exhibition period will continue to be exempt from import duties, import value-added tax, and consumption tax. At the same time, in order to further release the policy effect, the tax-free sales quota will be adjusted from an annual calculation to a calculation for each session of the exhibition. The original text is as follows: Notice on Tax Preferential Policies for Imported Exhibits Sold during the Exhibition Period of the China Import and Export Commodity Fair during the '15th Five-Year Plan' Period Cai Guan Shui [2026] No. 24 Guangdong Provincial Department of Finance, Guangdong Branch of the General Administration of Customs, Guangzhou Customs, Guangdong Provincial Taxation Bureau of the State Administration of Taxation, China Foreign Trade Center: In order to support the successful holding of the China Import and Export Commodity Fair (hereinafter referred to as the Canton Fair), the tax preferential policies for imported exhibits sold during the exhibition period of the Canton Fair during the '15th Five-Year Plan' period are hereby notified as follows: 1. Imported exhibits sold by each exhibitor at the Canton Fair within the tax-free quota during the exhibition period are exempt from import duties, import value-added tax, and consumption tax. The categories of exhibits eligible for tax preferential policies and sales quotas are specified in the attachment. 2. The exhibits eligible for tax preferential policies do not include goods prohibited for import by the country, endangered animals and plants and their products, tobacco, alcohol, automobiles, and goods listed in the "Catalog of Major Technical Equipment and Products Not Eligible for Tax Exemption upon Import". 3. Exhibits sold by each exhibitor during the exhibition period that exceed the categories or sales quotas specified in the attachment, as well as exhibits that are unsold during the exhibition period and not re-exported after the end of the exhibition period, shall be taxed in accordance with relevant national regulations. 4. The list of exhibitors and the list of imported exhibits sold during the exhibition period shall be submitted to Guangzhou Customs by the organizing unit China Foreign Trade Center or China Foreign Trade Center Group Co., Ltd. in a unified manner. 5. For imported exhibits sold during the exhibition period and eligible for tax preferential policies, customs will not implement follow-up management for discounted goods after import. 6. Within 3 months after the end of each session of the exhibition, China Foreign Trade Center shall report the implementation of the policy to the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Taxation. 7. This notice applies to the Canton Fair held between 2026 and 2030. Attachment: List of imported exhibits eligible for tax preferential policies at the China Import and Export Commodity Fair Ministry of Finance, General Administration of Customs, State Administration of Taxation February 28, 2026 This article is excerpted from the official website of the Ministry of Finance, GMTEight Editor: Feng Qiuyi.