China's Ministry of Finance and State Administration of Taxation have jointly issued Announcement No. 18 of 29 April 2022, which provides for the VAT exemption for delivery services that was approved by China's State Council along with other policy measures on 27 April 2022. The Announcement provides that from 1 May 2022 to 31 December 2022, the income obtained by taxpayers from providing residents with express delivery services for essential goods is exempted from VAT.