China's Ministry of Finance issues measures for 15th Five-Year Plan energy resource import tax incentives
China's Ministry of Finance, with the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Taxation Administration and the National Energy Administration, issued the administrative measures under Cai Guan Shui [2026] No. 17 for the import tax incentives on energy and resource exploration and development during the 15th Five-Year Plan, effective from January 1, 2026 to December 31, 2030. The first batch of duty-free import goods lists takes effect on January 1, 2026, and later batches take effect on the 20th day after issuance.