China Notice on Import Tax Reliefs for Scientific Research/Education Goods

To provincial bureaus of finance, science-technology, civil affairs, state taxation, and local first-tier customs:

Upon approval by China State Council, as of January 1, 2013, exemption from import duties, import value-added tax and consumption tax shall be applied to domestically unavailable goods used for scientific research/education and imported in prescribed quantity by a qualified, private-owned, non-business entity that is engaged in science-technology research/education.

Hereby issued are relevant regulations on such import tax exemption as abovementioned.

Annex: China Regulations on Import Tax Exemption for Imports of Research/Education Goods by Private Non-Business Science-Technology Entities


The Ministry of Finance of China

The Ministry of Science and Technology of China

The Ministry of Civil Affairs of China

The General Administration of Customs of China

The State Administration of Taxation of China

November 12, 2012