On January 22, 2020, the Ministry of Finance, State Administration 

of Taxation, and General Administration of Customs co-issued the 

Circular on Implementing Import Tax Rebate for Fuel Oils Bunkered 

by Ships on International Routes, refunding (or exempting) the 13% 

value-added tax of export on fuel oil bunkered at Chinese ports by 

international-route ships starting from February 1, 2020. The fuel oil 

mentioned in this circular specifically refers to the product with HS 

Code of “27101922”. According to this policy, the customs will issue 

an export declaration form for fuel oil that enters an export supervision 

storage facility for fueling international-route ships. The taxpayer can 

then submit the form and other relevant materials to the tax authority to 

receive the tax rebate or exemption for export.

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