The tax exemption policy for imported collections by state-owned non-profit collection entities, commonly known as the “Non-Profit Collection” policy, grants eligible entities exemption from import tariffs, import value-added tax (“VAT”), and consumption tax when importing collections for permanent collection, exhibition, research, and other non-profit activities. This applies to acquisitions made through the acceptance of overseas donations, restitution, recovery, and purchase, as well as collections imported by the Ministry of Foreign Affairs or the National Cultural Heritage Administration.
Here’s a breakdown of the key details:
I. Policy Basis
Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism, and the National Cultural Heritage Administration on the Provisions on the Exemption of State-Owned Non-Profit Collection Entities from Taxes on Their Imported Collections (Announcement of the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, the Ministry of Culture and Tourism, and the National Cultural Heritage Administration, No. 4 [2024]).
Effective Period: May 1, 2024, to December 31, 2027.
Exemption Category and Supervision Mode: The exemption is classified under “Non-Profit Collection” (698). Eligible Customs supervision modes include general trade (0110), donated goods (3612), and others (9900, applicable to restitution and recovery).
II. Eligible Entities
1. State-Owned Non-Profit Collection Entities
These include state-owned non-profit libraries, museums, memorial halls, and art galleries under the relevant authorities of the State and the relevant authorities of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning. A list-based management mechanism is adopted. The list of qualifying entities is issued in the form of an announcement by the Ministry of Culture and Tourism and the National Cultural Heritage Administration after consultation with the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration.
The first official list is provided in the Announcement of the Ministry of Culture and Tourism and the National Cultural Heritage Administration on the Release of the First Batch of State-Owned Non-Profit Collection Entities (Wen Lv Cai Fa No. 25 [2025]).
According to the list, eligible state-owned non-profit collection entities in Fujian Province for the tax exemption policy include Fujian Provincial Library (Fujian Provincial Ancient Books Protection Center), Fujian Art Museum, Fujian Museum, Fujian Imperial City of the Minyue Kingdom Museum, Museum of Tanshishan Historical Relics, China Museum for Fujian-Taiwan Kinship, and Fujian Provincial Museum of Revolutionary History.
2. Ministry of Foreign Affairs and National Cultural Heritage Administration
Note: Other state-owned non-profit collection entities who are not included in the list but have a need to import collections tax-free may apply to the Ministry of Culture and Tourism or the National Cultural Heritage Administration. Applications will be reviewed case by case by the Ministry of Culture and Tourism after consultation with relevant authorities such as the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration. Collections confirmed as truly necessary for import may enjoy the tax exemption policy in accordance with the regulations, and must complete the required exemption formalities.
III. Eligible Collections
Eligible imported items under tax exemption policy include collections of cultural, historical, or scientific value, such as vessels and utensils of various materials; coins, bricks and tiles; stone carvings; seals and seal impressions; rubbings (including fragments); stele inscriptions and calligraphy model books; fine artworks and artistic handicrafts; ancient maps and charts; documents; rare ancient editions; photographs; stamps and other philatelic materials, postal and courier artifacts; badges; furniture; clothing and costumes; textiles and embroideries; fur products; ethnic cultural relics; paleontological fossil specimens, and other objects of collection value.
To qualify for the tax exemption policy under these provisions, collections imported by the state-owned non-profit collection entities must fall within their officially designated scope of collection.
IV. Required Documents
1. Application Form for Tax Collection or Exemption for Imported or Exported Goods;
2. Eligibility review document issued by the Ministry of Culture and Tourism or the National Cultural Heritage Administration;
3. Supporting documents for overseas donations, restitution, or recovery of the collections, which must be issued by relevant institutions or individuals; alternatively, purchase contracts and invoices;
4. Detailed information and clear, high-quality color images depicting the specific features and condition of the imported collections.
V. Application Process
Qualified entities may choose to apply for tax exemption verification and confirmation through the China International Trade Single Window - Cargo Application- Tax Exemption Module(URL: https://www.singlewindow.cn/) or the integrated online service platform of "Internet plus Customs" -Tax Exemption Verification and Confirmation Module(URL: https://online.customs.gov.cn/) by submitting applications to the competent Customs authority.
Take the China International Trade Single Window as an example. After entering the Tax Exemption module, the interface will display as shown in the figure below. Note that fields with a yellow background are mandatory, those with a white background are optional, and gray fields are auto-populated by the system and cannot be manually edited. Once completed, click “Application” to submit.
You may use the data query function for tax exemption to check your application status and current feedback, as illustrated in the sample figure. Be sure to select the correct document type and date range when conducting a search. Once approved by Customs, the system will automatically generate a numbered confirmation notice for tax exemption.
VI. Post-Import Supervision
1. Collection Management
Collection entities must establish a dedicated sub-ledger for imported collections within its general ledger and maintain it on a dynamic basis to ensure all records are current. Within 30 working days after the tax-exempt collections enter China, the items must be recorded in this sub-ledger for imported collections. The entities must also submit a registration and record-filing form for tax-exempt imported collections from state-owned non-profit collection entities for archival purposes, with a copy forwarded to the competent Customs authority.
2. Supervision Period
The supervision period is implemented in accordance with the Measures of the Customs of the People's Republic of China for the Administration of the Tax Reductions and Exemptions for Imported and Exported Goods (Order of the General Administration of Customs of the People's Republic of China, No. 245).
VII. Key Considerations
1. Imported collections from the state-owned non-profit collection entities must fall within their approved collection scope.
2. Tax-exempt imported collections must be permanently preserved and used exclusively for non-profit activities. They must not be transferred, repurposed, mortgaged, pledged, or leased.
3. Any transfer, exchange, or borrowing of tax-exempt imported collections among eligible state-owned non-profit collection entities must be conducted in compliance with relevant national laws and regulations. Relevant procedures shall be completed in accordance with applicable laws and regulations, and a record-filing report concerning the transfer (Exchange/Borrowing) of relative tax-exempt imported collection must be submitted for archival purposes within 30 working days of such activity. For items still under Customs supervision, the competent Customs authority must be notified for archival purposes concurrently.
4. Any violation, such as transfer, repurposing, mortgaging, pledging, or leasing of tax-exempt imported collections, by the state-owned non-profit collection entities that has enjoyed the policy benefits, will result in penalties imposed by Customs in accordance with applicable laws and regulations. Cases involving suspected criminal activity will be referred to relevant judicial authorities.
Disclaimer：The above content is translated from Chinese version of Fuzhou Customs Service Hotline 12360. The Fuzhou Customs Service Hotline 12360 version shall prevail.
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