In alignment with national strategies for science-education revitalization and innovation-driven development, the Ministry of Finance, General Administration of Customs, and State Taxation Administration have jointly implemented import tax incentive policies supporting scientific and technological innovation during the 14th Five-Year Plan period (2021-2025). This article presents an overview of import tax incentives for scientific research institutions engaged in technological innovation through a Q&A format.
I. How are the eligibility criteria determined for entities seeking preferential treatment?
According to the "Notice on Import Tax Policies Supporting Scientific and Technological Innovation During the 14th Five-Year Plan Period jointly issued by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration", entities verified by competent authorities - including research institutions, technology developers, educational institutions, party schools (administrative academies), libraries, and publication importers (collectively referred to as "import entities") - qualify for these benefits. Eligible entities specifically encompass research institutes, universities, national laboratories, foreign-invested R&D centers, and approved publication importers. Research institutions may apply to the competent science and technology authorities for certification of their duty-free eligibility status.
II. Which commodities qualify for duty-free importation?
Duty-free imported goods are subject to a catalog management system. The "Notice Issued by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration Regarding the Duty-Free List (First Batch) for Imported Scientific Research, Technology Development, and Teaching Equipment during the 14th Five-Year Plan Period" stipulates that 15 categories of goods meeting specified criteria—including analytical instruments, measurement apparatus, and experimental teaching equipment—are eligible for duty-free importation.
III. How to apply for tax relief procedures?
To apply for tax relief on eligible import/export goods in accordance with relevant preferential tax policies, applicants must first obtain qualification documents certifying their eligibility for such incentives prior to customs declaration. The following materials should be submitted to the competent Customs authority for tax relief verification and approval:
(1) Application Form for Import/Export Goods Tax Exemption;
(2) Legal person certification for public institutions, establishment approval documents for state organs, registration certificates for social organizations, private non-enterprise entity registration certificates, foundation registration certificates, and other supporting documentation;
(3) Import/export contracts, commercial invoices, and product documentation for the relevant goods.
For import entities that are not independent legal persons or institutions, the supporting organization shall apply to the competent Customs authority governing the supporting organization to complete tax relief verification and approval procedures.
IV If equipment has already been cleared through Customs with duties paid, can tax relief procedures be retroactively processed?
For goods qualifying under import duty preferential policies that were taxed due to emergency importation or other extenuating circumstances, eligible tax relief applicants may apply to Customs within one year from the date of duty payment for retroactive tax relief verification and duty refund formalities.
V. Does customs supervision cease upon completion of the tax relief review and approval process?
In line with the Administrative Measures of the Customs of the People's Republic of China for Tax Reduction or Exemption on Imported and Exported Goods, the customs supervision period for goods, excluding aircraft, ships, and motor vehicles, is three years, starting from the date the goods are officially cleared through customs. During the customs supervision period, tax relief applicants shall properly maintain and utilize imported duty-exempted goods in compliance with Customs regulations, and shall be subject to statutory customs oversight.
VI. Are duty-free imported goods permitted for discretionary disposition during the customs supervision period?
No. Any proposed transfer, mortgage, repurposing, or other disposition of duty-free imported goods must obtain prior authorization from Customs and complete the requisite formalities.
During the customs supervision period and with customs approval, importing entities may use duty-free imported goods for scientific research, technological development, or teaching activities of other organizations. However, these items generally should not be moved out of the importing entity. In exceptional cases, such as urgent needs or specific location requirements, the goods may be temporarily or short-term moved out of the entity upon receiving customs approval. For individuals or entities requiring frequent changes to the place of use, such alterations should be reviewed and approved by customs. Subsequently, a consolidated report detailing the changes for the previous quarter should be submitted to customs by the 10th day of the first month of each quarter (or the next working day in case of holidays).
Duty-free imported scientific research instruments and equipment that are managed under the unified framework of the national network management platform and adhere to relevant regulations may also be utilized for scientific research, technological development, and teaching purposes in other institutions.
VII. Are there any additional procedures required once the supervision period comes to an end?
When the period of customs supervision of goods subject to tax reduction or exemption expires, the supervision shall be released automatically. For materials imported under the technological innovation import tax policy and used in experiments, research, or teaching activities, supervision will be automatically lifted from the date the goods are first used for such activities.
Important Notice: 2025 marks the concluding year of the "14th Five-Year Plan". Relevant scientific research institutions that qualify as beneficiaries and have plans for equipment import are advised to schedule their processes efficiently, promptly complete tax reduction or exemption procedures, and closely monitor policy updates during the "15th Five-Year Plan" period.
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