How to handle the equipment imported duty-free and tax-free approval process how to handle equipment imported duty-free and tax-free approval process 1. statutory items tax-free. The following items are exempt from import VAT :( Regulation 16) ① directly used for research, testing and teaching of science imported instruments and equipment; ② foreign governments, international organizations, aid for imported goods and equipment; ③ processing, imported equipment required for component assembly and compensation trade; ④ imported directly by disabled people's organizations for the disabled items. 2. troops, military units imported duty-free. Military units, police, military systems through the General Logistics Department and the National Defense Commission approved the import of special equipment, instruments and spare parts, exempted from import VAT. ((94) CaiShuiZi No. 11) 3. Diplomatic exempt. Embassy (consulate) for the official supplies, diplomatic agent of articles for personal use, so that (consulate) within six months of the arrival of the administrative and technical staff brought into the household articles exempted from import VAT. (Guo Fa [1995] No. 34) 4. exempt research and teaching supplies. Research institutions and schools directly import reasonable quantities for research or teaching supplies, exempt from import VAT. (Of the letter [1997] No. 3) 5. border trade of goods duty-free. Border areas border import of goods through border trade, the value per person per day in 1000 yuan or less, are exempt from import VAT. (Guo Fa [1996] No. 2) 6. use equipment investment tax-free. State encourages and supports foreign investment projects and the development of domestic investment projects, total investment in imported equipment and spare parts for their own use, spare parts and technical exempted from import VAT. (Guo Fa [1997] No. 37) 7. own equipment tax-free loan. Use of foreign government loans and loans from international financial organizations use equipment imported items, are not priced imports of equipment and spare parts, spare parts and technical processing provided by foreign trade, exempted from import VAT. (Guo Fa [1997] No. 37) 8. technological transformation equipment duty free for their own use. Use equipment for technological transformation projects approved by the state imports exempted from import VAT. (Guo Fa [1997] No. 37) 9. Disabled items tax-free. Handicapped for imported goods exempted from import VAT. (Of the letter [1997] No. 3) tax-exempt 10. fishing equipment. Offshore fishing companies importing country can not manufacture fishing equipment, such as fishing, marine and deck equipment, refrigeration equipment, marine processing machinery and equipment, marine communications equipment, exemption from import VAT. (Tax [1997] No. 64) 11. Ocean fishery products duty-free. Offshore fishing companies or foreign vessels on the high seas waters captured and shipped back to the domestic sales of self-caught seafood and processed products are exempted from import VAT. (Tax [1997] No. 64) 12. Offshore Petroleum Equipment exempt. China National Offshore exploration in oil, gas, imported directly used for equipment, machinery and materials, mining operations, exempted from import VAT. (Tax [1997] No. 42) 13. The land-based oil equipment exempt. Exploitation of oil and natural gas imports in certain regions of China land directly used equipment, machinery and materials exploration and development operations are exempted from import VAT. (Tax [1997] No. 42) 14. The exploitation of oil equipment exempt. Foreign partners for the exploitation of offshore and onshore oil and natural gas and the temporary import and guarantee re-exported within the prescribed period machines and other engineering equipment, imported temporarily bonded to be written off when re-exported duty-free. (Tax [1997] No. 42) 15. supplies tax-free donations. Donations imported research, teaching supplies and people with disabilities and special products are exempted from import VAT. (ShuShui word [1997] No. 227) 16. The duty-free import of gold ore fine. From January 1, 1996, approved by the state to import refined gold ore, temporarily exempted from import VAT. (Tax [1997] No. 68) 17. The import of fertilizers, pesticides exempt. Within the country plans to import fertilizers, pesticides, exempted from import VAT. (Tax [1997] No. 194) 18. The tax-free donations of relief supplies. Foreign organizations, enterprises and individuals in China to donate food, medicine, daily necessities and rescue tools and other relief supplies, exempt from import VAT. (Tax [1998] No. 98) 19. Animal and Plant provenance exempt. Seeds (Miao) imported for agriculture, forestry, animal husbandry and fishery production and scientific research, breeding stock (poultry), fish (seedlings) and non-profit wildlife provenance, before the end of 2000 exempted from import VAT. (Tax [1998] No. 66) 20. The duty-free import of dogs. The armed forces (police), public security departments imported dogs exempted from import VAT. (Department of Tax [1998] No. 349) 21. The production of high-tech products duty-free import of equipment for personal use. Enterprise for the production of "national high-tech products catalog" products and equipment imported for their own use, and with the equipment and spare parts imported technology, spare parts, as listed in "domestic investment projects are not duty-free imported goods catalog," according to the contract in addition to foreign goods exempted from import VAT. (Cai Shui [1999] No. 273) 22. Software fee exemption. Enterprises belonging to introduce "national high-tech products catalog" advanced technology listed in the software according to the contract fee paid to overseas exempted from import VAT. (Cai Shui [1999] No. 273) 23. The sporting goods tax-free. National professional sports teams or international organizations and foreign imported gifts, sponsored sports equipment, special clothing game, exempted from import VAT. 24. The duty-free imports of raw materials and parts. Foreign-invested enterprises producing export goods imported for parts, raw materials and related materials and parts are exempted from import VAT. 25. The duty-free import of feed. Designed for foreign-invested enterprises export poultry farming, fish farming and a reasonable amount of feed imports exempted from import VAT. 26. The duty-free import of goods for personal use. Free Trade Zone within the Yangpu Development Zone The imported goods are exempted from import VAT. 27. Infrastructure import goods duty-free. Construction Zone, Yangpu Development Zone infrastructure needed supplies imported machinery, exempted from import VAT. 28. particular enterprise imported goods duty-free. Economic and Technological Development Zone, cities along the coast, inland open city, Suzhou Industrial Park, Fuzhou Taiwanese Investment Zone production of export goods, the actual consumption of imported goods exempted from import VAT. 29. The duty-free imports of raw materials and parts. High-tech Industrial Development Zone of high-tech enterprises for the production of export products, raw materials and spare parts are exempted from import VAT. 30. The duty-free exports of imported goods. Free Trade Zone, the required goods within the Yangpu Development Zone enterprise for the production of export goods imported; foreign enterprises National Resort area for the production of export goods travel goods imported by bonded goods handled.