a) Duplicates or copies of documents on which SD has already been paid
b) Documents executed when property is donated to the government, social welfare units supporting the widowed, the aged, the injured and the handicapped, or schools
c) Non-interest bearing or discounting loan contracts
d) Preferential loan contracts entered between foreign governments or international financial institutions and the Chinese government or State financial institutions
e) Insurance contracts for agriculture and forestry products, and animals in animal husbandry.
