I. Staple foods
　　This is the general term for all staple foods. This taxable scope covers wheat， rice， maize （corn）， kaoliang， millets， soybeans and other food crops （barley， oats， etc.） and flour， husked rice， corn flour processed therefrom， but excluding re-processed food crops （such as dried noodles， fresh noodles， yun tun peals， etc.） and all types of cooked staple foods.
　　II. Edible vegetable oils
　　Vegetable oils are extracted from the roots， stems， leaves， fruits， flowers and embryos of plants and refined.
　　Edible vegetable oils include sesame oil， peanut oil， soybean oil， rape seed oil， rice bran oil， sunflower seed oil， cotton seed oil， corn embryo oil， tea oil （camellia oil）， linseed oil， and mixtures of part of the oils listed above.
　　III. Running water
　　Running water refers to water produced by waterworks after a series of processing including screening， segmentation， sterilization and provided to residents through pipelines.
　　Water used in agricultural irrigation or water sent by water diversion projects is not covered by this scope.
　　IV. Heat and hot water
　　Heat and hot water refer to air and water heated warm or hot water and heat with all sorts of fuel （such as coal， rock oil and other gaseous， liquid and solid fuels） and electricity， and heat energy exploited from natural resources such as geothermal energy and solar energy.
　　This scope also covers the heat and hot water recovered from industrial wastes.
　　V. Refrigerated air refers to cool ail refrigerated by machine and provided to homes through air-conditioning systems.
　　VI. Gas
　　Gas refers to the products through distillation or gasification of coal， coke， semi-coke and heavy oil.
　　Gas covers：
　　（1） Gas from coke ovens refers to the gas resulting from dry distillation in the coke oven.
　　（2） Gas from gas ovens refers to gas， mixed gas， mono-water-gas and bi-water-gas， etc.
　　（3） Liquefied gas refers to liquefied gas after compression.
　　VII. LPG refers to liquefied petrol gas produced from hydrocarbon generators liquefied through compression in the course of oil refining， the major contents of which are propane， butane， and butylene， etc.
　　VIII. Natural gas
　　Natural gas， the inflammable gas of hydrocarbons deposited underground， the major contents of which are methane， ethane and others of methane series， and propane， butane and pentane and other heavy hydrocarbons.
　　Natural gas includes gas from gas fields， oilfields， coal deposits and other natural gas.
　　IX. Marsh gas
　　Marsh gas is an inflammable gas with methane as its main content which is produced through natural decomposition from plant debris in sealed containers.
　　March gas includes both natural marsh gas and artificially produced marsh gas.
　　X. Coal products for civil use
　　They include coal balls， coal cakes， coal cakes with perforated holes and kindling coal.
　　XI. Books， newspapers and magazines
　　Books， newspapers and magazines are paper prints of words， pictures， graphs and tables， including：
　　（1） Books： those books of words and pictures printed by publishing houses with the approval of the State Press and Publication Administration and printed with internationally accepted book serial numbers.
　　（2） Newspapers： journals printed with the approval of the State Press and Publication Administration and registered with the press and publication administrative departments of the provinces， autonomous regions and municipalities directly under the State Council， each newspaper carrying a domestic press serial number starting with CN.
　　（3） Magazines： those printed with the approval of the State Press and Publication Administration and registered with the press and publication administrative departments of the provinces， autonomous regions and municipalities directly under the State Council， each newspaper carries a domestic press serial number starting with CN.
　　XII. Feed
　　Feed refers to products and processed products as feed for domestic animals.
　　This scope covers：
　　（1） Mono feed： this refers to a product from one kind of animals， plants， microbes and products processed from one kind of them.
　　（2） Mixed feed： this refers to feed by mixing two or more than two types of feed.
　　（3） Composite feed： this refers to feed of a mixture of ingredients to maintain different proportions of nutrients to meet the need of different animals at different stages of growth and made into specific forms with the ingredients evenly mixed.
　　Grains， feed additives used as direct feed to animals are not covered by this scope of goods.
　　XIII. Chemical fertilizers
　　Chemical fertilizers include：
　　（1） Chemical nitrogenous fertilizer， including primarily urea， and ammonium sulphate， ammonium nitrate， ammonium bicarbonate， ammonium chloride， calcium ammonium， and ammonia liquor， etc.
　　（2） Phosphate fertilizer， mainly including phosphorous fertilizer， calcium super phosphate （including calcium super phosphate and concentrated super phosphate）， calcium magnesium phosphate， cinder phosphate fertilizer， etc.
　　（3） Potash fertilizer， primarily including potassium sulphate， muriate of potash， etc.
　　（4） Composite fertilizer， mainly composite fertilizer containing two or more types of elements of nitrogen， potash and phosphate produced through chemical or mechanical processes. Those containing two elements are called bi-component fertilizer and those containing three elements are called triple-component fertilizer， and those containing more than three are termed multi-component fertilizer， primarily including nitraphosphate fertilizer， ammonium sulphate， phosphate potash fertilizer， calcium magnesium phosphate fertilizer， di-ammonium phosphate fertilizer， tri-ammonium phosphate powder， nitrogen， phosphate and potash composite fertilizer， etc.
　　（5） Micro-element fertilizer， mainly fertilizers that contain boron， manganese， zinc， copper， molybdenum or other trace elements needed for plant growth.
　　（6） Other fertilizers： fertilizers other than those cited above.
　　XIV. Pesticides
　　Pesticides include chemicals for the control of pests to farming， forestry and chemicals for the control of the growth of grass， such as pesticides， germicide， herbicide and plant auxin， which may be made from herbs， microrganic pesticide， health drugs， other farm-use chemicals and chemical preparations.
　　XV. Farm-use plastic sheets
　　Plastic sheets to be used to cover seedbeds and hothouses.
　　XVI. Farm machinery
　　They include machines， semi-mechanized tools and tools used in all branches of agriculture including also forestry， animal husbandry， sideline production， fish farming， etc.
　　Farm machinery includes：
　　（1） Tractors： They include tractors driven by diesel engines for farming activities and field transportation， including wheel tractors， caterpillar tractors， hand tractors and mechanical farming vessels.
　　（2） Land working machines： They include machine-drawn ploughs， harrowers， disc ploughs， compressors， combine tillers， soil mixers， and other farm work machines.
　　（3） Machines for field construction， specifically those machines to be used in capital construction on crop land， including ditch diggers， pipeline layers， bulldozers， land levelers， etc.
　　（4） Planting machines： They include seeders， rice translators， planters， plastic sheet spreaders， complex seeders， crop sprouts preparing machines， etc.
　　（5） Machines for plant protection and field management， including powder dusting machines， chemical-spraying machines， fog sprayers， pruning machines， cultivators， cultivator-seeders， fertilizer applying machines， etc.
　　（6） Harvesting machines： including harvesters of cereals， cotton， tubers， sugarcanes， tealeaves， oil-bearing crops， etc.
　　（7） Machines on farmyards： including threshers， screens， driers， seed selectors， etc.
　　（8） Irrigation and drainage machines： all types of machines for irrigation and drainage on farm land and stock farms， also including well diggers， water sprinklers， semi-mechanical water pumping equipment， etc.
　　This scope does not cover machinery made with farm and sideline produce as raw material.
　　This scope does not cover machinery that processes industrial products with farm produce and farm sideline products as raw material.
　　（9） Machines for processing farm produce and agricultural sideline products： machines for the primary processing of farm products which after primary processing remain farm produce and products of agricultural sideline products， including tea processing machines， husking machines， cotton ginning machines and balers， edible fungi cultivators， small grain processors， etc.
　　This category does not include those machines using farm products as raw material to produce industrial products.
　　（10） Farm transport machines： all sorts of machines and equipment used for transport purpose on the farm， including carts drawn by tractors， draft animals and manual power， but excluding three-wheel trucks.
　　（11） Animal husbandry machines： all types of machines used in the production on dairy and stock farms， including grassland building machines， domestic animal feeding equipment， animal products collecting machines and equipment， etc.
　　（12） Fishery and fish farming machines： they include all types of fishing equipment and machinery， oxygenizing machines， bait makers， etc.
　　This category does not include mechanized fishing vessels.
　　（13） Forestry machines and equipment： they include forestry planting and nursing equipment， sapling planters， machines used in tree nurseries， etc. but excluding tree felling and logging machines.
　　（14） Small farm tools， including animal drawn ploughs and harrowers， spades， sickles， and other small farm tools.
　　This category does not cover auxiliary parts of farm machines.