On February 17, 2017, the General Administration of Customs distributed the Announcement [2017] No.14, clarifying relevant issues on the customs authorities' implementation of the Catalog of Priority Industries for Foreign Investment in the Central-Western Region (Revised in 2017) (the "Catalog").

The Announcement stipulates that:

 firstly, for any foreign investment project that falls under the scope indicated in the Catalog, equipment imported for self-use within the total investment amount as well as those technologies, parts, components and spare parts imported along with such equipment in accordance with relevant contracts will be exempted from the import tariff but subject to the import value-added tax as required according to applicable provisions of the Circular of the State Council on Adjusting the Tax Policy of Imported Equipment and the Announcement of the General Administration of Customs [2008] No.103 from March 20, 2017;

 secondly, once the Catalog has been implemented, the code of an "industrial policy item" for a project indicated in the Confirmation Letter on Domestic or Foreign-Funded Projects Encouraged to Develop by the State, the reply document or record-filing receipt for the incorporation (capital increase) of a foreign invested enterprise and other applicable documents issued by competent authorities of investment according to the Catalog shall be "R"; relevant units shall apply to the customs for going through formalities for tax relief with the above-said documents.

In addition, the Announcement makes specific arrangements for certain matters, such as "maintaining the continuity of policies".