Additional Consumption Taxes Required for Paints and Batteries since February 2015 in China

original article from CIRS

On 26 January 2015, the Ministry of Finance and the State Administration of Taxation of China have released a joint notice ([2015] No. 16 Document). In accordance with this Notice, some of paints and batteries should pay additional 4% consumption tax during manufacture, entrust manufacture or importation since 1 February 2015.

However, if paint products meet the following requirement, there is no need to pay the tax: During the construction work, the VOC value in the paints is lower than 420 g/L.

For the purpose of providing the evidence of the value of VOCs, companies should provide the recognized test report, which should be issued by the labs with relevant qualifications and recognized by the provincial Quality and Technology Supervision Bureau.

Please click here to access the original Notice and inventory.

Please contact CIRS to identify if your products are covered by this Notice.

Ms Laura Ho


Volatile organic compounds (VOCs) are emitted as gases from certain solids or liquids. VOCs include a variety of chemicals, some of which may have short-term or long-term adverse health effects. VOCs in paints are solvents that get released into the air as the paint dries.

The hazard of VOCs

As the opinion of US EPA: VOCs are dangerous for a couple of reasons. First, many VOCs are known carcinogens. A typical bucket of paint contains chemicals, such as benzene, methylene chloride and others, that have been linked to cancer.


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