Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on the List of Goods Not Eligible for Tax Exemption in Border Trade
财政部海关总署国家税务总局关于边民互市进出口商品不予免税清单的通知
This notice specifies the list of goods that are not eligible for tax exemption in border trade between residents of border areas, aiming to regulate tax policies and prevent abuse of exemptions.