Is trading in goods by entities in Ports or Parks subject to VAT or consumption tax?

The trading of goods by entities in the Ports or Parks will not be subject to VAT or consumption tax. Detailed policies are implemented according to the relevant rules of Guoshuifa [2000] No. 155, Guoshuifa [2002] No. 116 and Guoshuihan [2004] No. 805. The current VAT refund rates apply to domestic goods “exported” to the Port or Park and to water, electricity and gas used by entities located in the Port or Park.
 
The implementation date of the notice is the date the Port or Park is jointly inspected and approved by the General Administration of Customs (GAC) and related authorities.

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