Tax exemption for imported equipment:

First of all, the school needs to make a record in the customs of the place of import and apply for a uniform number.

Secondly, your side and the school signed an agency import agreement. If the school entrusts you to handle tax exemption, you need to sign a letter of entrustment.

For science and education tax exemption (401), you need the application form for tax exemption, foreign trade contract, pro forma invoice, product specification, agent import agreement, letter of entrustment, and any other documents and information that the Customs deems necessary to supplement.

Bring all these documents to the Customs to apply for duty exemption.

After the arrival of the goods in Hong Kong, the agency import invoice will be issued.

To answer your questions:

1. Who handles the tax exemption?

The school handles it or delegates it to an agent.

2. Is it invoiced?

Import invoices for agents, not invoices.

3. Where is the tax exemption reflected?

For science and education tax exemption, exemption from value-added tax and customs duty.