Value-added and Non-value-added Business Tax Act Article 9

The importation of any of the following goods is exempted from the business tax:1. The goods specified in Subparagraph 6, Article 7, the fertilizer specified in Subparagraph 27 of Paragraph 1 of Article 8, and the goods specified in Subparagraph 30 of Paragraph 1 of Article 8.2. The goods specified in Article 49 of the Customs Act, provided, however, that in case of transfer of ownership or change in purpose of use that results in supplementary payment of customs duties under Article 55 of the Customs Act, the business tax so exempted shall become due and payable.3. National antiques.