Tariff 【2021】No.44
Notice of the General  Administration  of  Customs  and the  General Administration of Taxation of the Ministry of Finance on the duty-free list  of  imported  scientific  research, scientific  and  technological development  and teaching supplies during the  14th  Five-Year  Plan period (the first batch)
The first tax-free list of imported scientific research, scientific  and technological  development  and  teaching  supplies  during  the  14th Five-Year  Plan period was announced.
The list of duty-free imported goods of scientific research institutions, technology development institutions, schools, party schools (administrative colleges) and libraries shall
be implemented in accordance with Articles 1 to 15 of the Annex. The list of duty-free imported goods of the publication importer shall be implemented in accordance with Article 5 of the Annex.
 
Duty-free Product Category
Instruments, meters and accessories for analysis, measurement, inspection, measurement, observation, signal generation and signal processing. Including sensors    or   similar devices   and   accessories necessary   for   analysis, measurement, inspection, measurement and observation. Chapters 84, 85 and 90 of the Tariff (except 84.23, 90.04 and 9015.1OOO) , 91.05 and 91.06.
Equipment for experiment and teaching, excluding equipment for pilot test and production.
Prepare There are commodity category breakdown and tax number category.
Computer workstation, medium and large computer. Include data.
Exchange instrument. Tariff 8471 .4110, 8471 .4190, 8471 .4910, 8471.4999 and 8517.6.
 
It is used to  repair the instruments, meters  and equipment that have  been or can  be imported duty-free according to the  list of duty-free imported goods under the item No.23 of Finance Tariff [2021], or to  improve, expand  and  upgrade  their functions, but the  special parts  and  accessories  imported  separately  (within 10  years  from  the  date  of customs   release  of  imported instruments ,  meters  and  equipment,  but  not  exceeding  the policy implementation period of December 31, 2025).
Books,  documents  (including  digital  document database), newspapers, music scores and Other  materials  (including  CD-ROM,  microfiche, film, satellite  photos  of  earth information,  audio visual products of science and technology  and teaching).Tariff 37.04-37.06, 49.01-49.11, 85.23.
Lectures,  audio-visual materials, slides, software and various carrier forms Software  license. Tariff 49.06-49.07, 49.11, 84.71, 85.23.
Specimens, models. , the tariff number of “specimen” is listed as “tariff” 9705.0000, and “model” is not restricted by tariff number.
Materials  for  experiment  and  research,  including  reagents, biological  intermediates  and  products,  drugs,  isotopes  and other  special  materials. There are  subdivided categories. Except for electronic products, raw  materials  are  not  restricted by tariff lines. In addition, other commodities should be within the scope of the following tariff numbers: Chapter 25-40 of the Tariff.
Experiment with animals. The commodities mentioned in this article shall fall within the following  tariff  lines:  Chapters  I and  111  of the Tariff.
90.18-90.22 (except 9018. 1100, 9018. 1210, 9018.1930, 9018.9020, 9018.9070), 90.27  medical detection and analysis equipment;  Chapters  84,  85 and 90 of supporting equipment.
Fine varieties  of  plants  and  seeds  (limited  to agricultural  and  forestry  schools,  professional  and agricultural  and  forestry scientific  research institutions   and technology development institutions). Chapter 6-10 of Tariff.
Musical instruments, including strings, wind music, percussion  and  plucked  string  music,  keyboard music,  electronic  music  and  other  professional musical instruments (limited  to   art  schools , professional  and  artistic  scientific  research institutions  and  technical development  institutions). Tariff 84.71, 92.01-92.07.
Sports equipment (limited to sports schools, professional and sports scientific research institutions and technology development institutions); Tariff 95.06.
Key equipment used in  ships (limited  to shipping schools and majors). Tariff 8406.1OOO, 8408. 1000 (only  those  with  power  of  8000- 10000 kw Marine high-speed diesel engine).
Non-gasoline and diesel-powered sample cars (limited to automobile schools, professional and automobile scientific research institutions and  technology development  institutions). Tariff  8701.9190, 8701.9290, 8701.9390, 8701.9490, 8701.9590,  8702.40,   8703.8000, 8704.1030,  87.05.