The three departments release tax incentive policies for seed and germplasm imports during the "14th Five-Year Plan" period

Notice on the Import Tax Incentive Policy for Seeds and Planting Material During the 14th Five-Year Plan Period

Cai Guan Shui [2026] No. 18

To all provincial, autonomous regional, municipal finance departments (bureaus), the Finance Bureau of the Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs and all directly affiliated customs, and the tax bureaus of all provinces, autonomous regions, municipalities, and separately listed cities:

In order to improve agricultural quality, efficiency, and competitiveness, support the introduction and promotion of good seed varieties, and facilitate the import of military and police working dogs, from January 1, 2026, to December 31, 2030, value-added tax (VAT) will be exempted on imported seeds, planting materials, military and police working dogs, and related items. The relevant matters are hereby notified as follows:

1. Imported seeds and planting materials that meet the requirements of the “List of Goods Exempt from VAT on Imported Seeds and Planting Materials” will be exempt from import VAT. The list will be separately formulated and issued by the Ministry of Agriculture and Rural Affairs in conjunction with the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, and the National Forestry and Grassland Administration, and will be dynamically adjusted based on agricultural and forestry development.

2. For research and breeding institutions of animals and plants, zoos, botanical gardens, specialized wildlife and plant protection units, breeding farms, and plantations that have the conditions for research and propagation, imported wild plant and animal species that meet the requirements of the “List of Wild Plant and Animal Species Exempt from VAT on Imported Wild Species” and are used for scientific research, breeding, and propagation will be exempt from import VAT. This list will be separately formulated and issued by the National Forestry and Grassland Administration in conjunction with the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration, with timely dynamic adjustments.

3. Military, public security (including anti-smuggling police), security, and firefighting rescue departments importing military and police working dogs, firefighting rescue working dogs, semen, and embryos of working dogs will be exempt from import VAT.

4. For seeds and planting materials imported under the “List of Goods Exempt from VAT on Imported Seeds and Planting Materials,” customs will not conduct subsequent supervision as VAT-exempt goods. For wild plant and animal species imported under the “List of Goods Exempt from VAT on Imported Wild Species,” as well as military and police working dogs, firefighting rescue working dogs, semen, and embryos imported by the military, public security, security, and firefighting rescue departments, customs shall supervise their use as VAT-exempt goods.

5. Units applying for VAT exemption for importing wild plant and animal species should submit an application to the National Forestry and Grassland Administration. After review of the list of importing units by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration, the National Forestry and Grassland Administration will notify the General Administration of Customs (indicating the batch number), copy to the Ministry of Finance and the State Taxation Administration, and notify the relevant importing units.

6. Units applying for VAT exemption for importing military and police working dogs (HS codes 01061910, 01061990), semen (HS code 05119910), and embryos (HS code 05119920) should submit applications separately to the Political Work Department of the Central Military Commission, the Ministry of Public Security, the Ministry of State Security, and the National Fire and Rescue Department. After review and confirmation of the importing units and goods, these departments will notify the General Administration of Customs and copy to the Ministry of Finance and the State Taxation Administration.

7. The first batch of the “List of Goods Exempt from VAT on Imported Seeds and Planting Materials” will be implemented from January 1, 2026. Any VAT paid within 30 days after the issuance of this list should be refunded, along with the legal interest on the bank’s current account deposits. Subsequent batches of lists will be implemented from the 20th day after their issuance.

The “List of Goods Exempt from VAT on Imported Wild Species” and the list of units importing wild plant and animal species will be effective from January 1, 2026. Any VAT paid within 30 days after the issuance of the first list should be refunded, along with the legal interest on the bank’s current account deposits. Subsequent lists and unit lists will be effective from the 20th day after their issuance.

From January 1, 2026, to 30 days after the issuance of this notice, any VAT paid on imported military and police working dogs, firefighting rescue working dogs, semen, and embryos that are VAT-exempt should be refunded, along with the legal interest on the bank’s current account deposits.

Importing units applying for tax refunds must first obtain the “Report on the VAT Paid on Imported Goods Under the ‘14th Five-Year Plan’ Seed and Planting Material Import Tax Incentive Policy” issued by the competent tax authority and submit it to customs to process the refund of the VAT paid on imports.

8. If the name or scope of business of the units exempted from VAT under Articles 5 and 6 of this notice change, they should promptly report the changes to the reviewing department of the importing units. The review department will assess whether the units can continue to enjoy the policy and will promptly notify the General Administration of Customs (indicating the change registration date), copying to the Ministry of Finance and the State Taxation Administration.

9. The Ministry of Agriculture and Rural Affairs, the National Forestry and Grassland Administration, and other competent departments will strengthen monitoring and evaluation of policy implementation.

10. Any violations of the policy regulations, abuse of authority, dereliction of duty, favoritism, or other illegal and irregular behaviors by relevant departments and staff during policy implementation will be investigated and held accountable according to law; suspected crimes will be transferred to relevant authorities for handling.

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

February 13, 2026

(Source: Ministry of Finance website)