General Administration of Customs and State Administration of Taxation dispatched a notice about adjustment on tax refund rate toward selected exported goods as well as additions to the category of prohibited processing-trade products on 14th September 2006. Its main contents are as follows:

A. Tax refund for export of following goods is no longer effective

1. All non-metal mineral products except salt and cement mentioned in chapter 25 of Import and Export Tax Ordinance. Coal, natural gas, paraffin wax, asphalt, silicon, arsenic, rock stuff, nonferrous metals and scrap, etc.
2. Cermet, 25 types of pesticides and intermediate, selected finished leather, lead-acid battery and oxidized mercury battery, etc.
3. "Xishan" wool, charcoal, crosstie, cork products and some selected wood products, etc.
4. Paper, paper pulp, cardboard, etc.

(Please refer to the related list published by Customs department)

B. There are different degrees of increase/decrease of tax refund rates toward different exported products. For details please refer to the related list published by Customs department.

C. Additions to the category of prohibited processing-trade products

Products for which export tax refund was abolished in the past and those have been abolished this time are categorized as prohibited processing-trade products. Importing of these products will need to pay import tariff and import related taxes. Commerce bureau and other related authority have been separately announced the detailed product names and tax reference numbers of these products.

The above regulation was implemented on 15th September 2006. Processing-trade contracts that were previously approved by Commerce Bureau and were filed with Customs department before this date are allowed to be executed before expiration date according to the original import bonded policy. No extension will be granted for any goods that are still not re-exported after expiration and the regulations on domestic sale of processing-trade products shall apply.

海關總署、國家稅務總局於2006年9月14日發出了調整部分出口商品的出口退稅率和增補加工貿易禁止類商品目錄的通知，主要內容如下：

一、取消下列商品的出口退稅
　

1、進出口稅則第25章中除鹽、水泥以外的所有非金屬類礦產品；煤炭，天然氣，石蠟，瀝青，矽，砷，石料材，有色金屬及廢料等。
2、金屬陶瓷，25種農藥及中間體，部分成品革，鉛酸蓄電池，氧化汞電池等。
3、細山羊毛、木炭、枕木、軟木製品、部分木材初級製品等。
4、紙、紙漿、紙板等。
(具體參照海關目錄)

二、另有部分商品的出口退稅率有不同程度的降低或提高，具體事宜請參照海關目錄。

三、增補加工貿易禁止類商品目錄

將此前已經取消出口退稅以及本次取消出口退稅的商品列入加工貿易禁止類目錄。對列入加工貿易禁止類目錄的商品進口一律徵收進口關稅和進口環節稅。禁止類目錄的具體商品名稱及稅號由商務部會同有關部門另行發佈。本規定自2006年9月15日起施行。對此前已經商務主管部門批准並在海關備案的加工貿易業務，准予按原進口保稅政策在有效期內執行完畢。如到期未完成複出口的，不予延期，按加工貿易內銷規定辦理。