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    Consumption tax exemption testing for environmentally friendly products, such as coating, paints, batteries

    On January 26th, 2015, China’s Ministry of Financeand State Administration of Taxation issued thatconsumption taxes shall be collected for batteries and paintsduring the product manufacturing, consigned processing and import since February 1st, 2015. The applicable tax rate is 4%.

    At the same time, a tax preferential policy (consumption tax exemption) is also conduct for products which its volatile organic compounds(VOC)is less than 420 (inclusive) gram per liter during the construction condition, or mercury-free primary battery and other designated battery products.

    In order to regulate management of duty - free preferential products, the notice stipulated that all taxpayers of production, consigned processing batteries and paints shall hold testing reports of batteries or paints; the testing organizations shall be approved by provincial quality and technical supervision departments.


    Related products
    ◆ Coating materials
    Contains oil, natural resin, phenolic resin, asphalt, alkyd resin, amino resin, nitrocellulose filter, ethylene resin, vinyl resin, acrylic resin, polyester resin, epoxy resin, polyurethane resin, organic elements, rubber, cellulose and other such as all kinds of paint film;

    ◆ Paints and putty
    Paints and varnishes and other types of paint products, putty etc;

    ◆ Batteries
    The primary cell, including zinc primary battery, such as zinc manganese dioxide battery, alkaline zinc manganese dioxide battery, zinc oxygen battery (also known as the "zinc air battery"), zinc silver oxide batteries (also known as the "silver zinc battery, zinc oxide) battery (also known as the" mercury battery "," Mercury the original battery ");

    Primary lithium battery, such as lithium manganese dioxide battery, lithium thionyl chloride batteries, lithium pyrite battery, lithium sulfur dioxide primary batteries, lithium primary battery oxygen (also known as the "lithium air battery"), lithium fluoride carbon battery; other primary batteries;

    Batteries (acid batteries, alkaline or other non-acid batteries, redox flow batteries and other batteries, other batteries); fuel cells, solar cells, and other batteries

    Related industry
    Coating materials, paints, building materials, batteryRelated testing items
    ◆ Battery: mercury
    ◆ The paint: paint, putty and other volatile organic compounds (VOC).

    Related testing standards
    ● GB 18581-2009: Indoor decorating and refurbishing materials— Limit of harmful substances of solvent based coatings for woodenware
    ● GB 18582-2008: Indoor decorating and refurbishing materials - Limit of harmful substances of interior architectural coatings
    ● GB 24409-2009: Limit of harmful substances of automobile coatings
    ● GB 24410-2009: Indoor decorating and refurbishing materials— Limit of harmful substances of water based woodenware coatings
    ● IEC 62321-4:2013: Determination of certain substances in electro technical products – Part 4: Mercury in polymers, metals and electronics by CV-AAS, CV-AFS, ICP-OES and ICP-MS
    ● Relevant testing standards