1, you import equipment produced by the product, must be consistent with the national industrial catalog in the encouragement category, that is, you produce the product must have a corresponding entry;
2, you imported equipment, must be in the country is not duty-free imported goods outside of the catalog, that is, your equipment must meet certain technical parameters.
The delivery category of imported equipment can be divided into the following:
1, inland delivery category: that is, the seller delivers at a location inland of the exporting country. In the place of delivery, the seller timely submission of the contract goods and related documents, and bear all the costs and risks before delivery; the buyer accepts the goods on time, delivery of payment, bear all the costs and risks after receipt of the goods, and their own export formalities and shipment for export. Ownership of the goods is also transferred to the buyer by the seller after delivery;
2, destination delivery category: that is, the seller in the port of the importing country or the mainland delivery, there are the port of destination on board the delivery price, the port of destination of the FoS (FoS) and the destination of the port of dock delivery price (tariffs have been paid) and duty-paid delivery price (the importing country's designated places) and so on the price of delivery of a number of kinds of delivery. This delivery category for the seller to bear the risk of larger, in international trade, the seller is generally reluctant to use;
3, the port of shipment delivery category: that is, the seller in the port of shipment in the exporting country; the main port of shipment on board the price (FoB), customarily referred to as FOB price, freight within the price (C& F) and freight, insurance within the price (CIF), customarily referred to as the price of the port of arrival.
In summary, go to the Economic and Information Technology Commission or the Development and Reform Commission for approval, get the approval to go to Customs for exemption form. But this is only exempt from customs duty, 17% VAT still need to pay, first pay and then credit. In addition, for the state welfare enterprises, that is, enterprises for the disabled, as long as the company meets the requirements, go to the Ministry of Civil Affairs for approval, and then go to the Customs for approval, is tariffs VAT can be exempted.
Legal basis:
"The Chinese people*** and the State Tax Collection and Management Law" Article 31
Taxpayers, withholding agents in accordance with the provisions of laws and administrative regulations or tax authorities in accordance with the provisions of the laws and administrative regulations determined by the period of time, to pay or unpaid taxes. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may, upon approval of the State Taxation Bureau or Local Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government, defer the payment of the tax, but for a period of not more than three months at the longest.