财政部国家税务总局关于对宫内节育器免征进口环节增值税的通知
财关税〔2004〕17号Issued April 12, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
海关总署：     根据我国增值税条例，“避孕药品和用具”属于增值税免征税目，现特予以明确。即从2004年5月1日起，对“宫内节育器”（税则号90189080）免征进口环节增值税，此前所征税款不予退回。     请通知各海关遵照执行。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.