Provisions on exempting scientific research and teaching supplies from import duties.

Article 1 In order to promote the development of scientific research and education, promote the implementation of the strategy of rejuvenating the country through science and education, and standardize the duty-free import of scientific research and teaching supplies, these Provisions are formulated in accordance with the State Council's Decision on Agreeing to Implement Preferential Tax Policies for Imported Scientific and Educational Supplies. Article 2 For scientific research and teaching purposes, scientific research institutions and schools shall be exempted from import duties, import value-added tax and consumption tax on scientific research and teaching supplies that cannot be produced in China or whose performance cannot meet the needs within a reasonable range. Article 3 The scientific research institutions and schools mentioned in these Provisions refer to:

(a) the State Council ministries and commissions, directly affiliated institutions and various scientific research institutes specializing in scientific research in all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning;

(2) Colleges and universities with nationally recognized academic qualifications that implement higher education;

(three) other scientific research institutions and schools approved by the Ministry of Finance in conjunction with the relevant departments of the State Council. Article 4 The specific scope of duty-free import of scientific research and teaching supplies shall be implemented in accordance with the List of Duty-free Import of Scientific Research and Teaching Supplies attached to these Provisions.

The Ministry of Finance shall, jointly with relevant departments of the State Council, adjust the list of duty-free imported scientific research and teaching supplies according to the demand for scientific research and teaching supplies and the development of domestic production. Article 5 The articles for scientific research and teaching that are imported duty-free in accordance with these Provisions shall be directly used for scientific research and teaching in their own units, and shall not be transferred, used for other purposes or disposed of without authorization. Article 6 The scientific research and teaching supplies imported duty-free with the approval of the Customs may be used for scientific research and teaching activities of other units. Article 7 Whoever, in violation of regulations, transfers, uses or otherwise disposes of duty-free imported scientific research and teaching supplies shall be punished in accordance with relevant regulations, and the relevant units shall not enjoy this preferential tax policy within 1 year; If criminal responsibility is investigated according to law, the relevant units shall not enjoy this preferential tax policy within 3 years. Article 8 The General Administration of Customs shall formulate specific customs implementation measures according to these Provisions. Article 9 These Provisions shall come into force as of February 6, 2007.

Attachment:

List of duty-free imported scientific research and teaching supplies

(1) Instruments, meters and accessories used for analysis, measurement, inspection, measurement, observation and signal generation in scientific research, scientific experiments and teaching;

(two) laboratory equipment to provide the necessary conditions for scientific research and teaching (excluding pilot equipment);

(3) Computer workstations, medium-sized and large computers;

(4) During the period of customs supervision, special spare parts and accessories imported separately for the maintenance of instruments, meters and equipment imported duty-free according to these provisions or for improving and expanding the functions of such instruments, meters and equipment;

(5) Books, newspapers, periodicals, lecture notes and computer software in various forms;

(6) Specimens and models;

(7) teaching slides;

(8) experimental materials;

(9) Animals for experiments;

(ten) medical inspection and analysis instruments and their accessories for scientific research, scientific experiments and teaching (limited to medical colleges, professional and medical research institutions. With the approval of the customs, the above-mentioned importing units can use duty-free medical inspection and analysis instruments for clinical activities of their affiliated hospitals for scientific research or teaching purposes within each category 1 set every five years);

(eleven) excellent plant varieties and seeds (limited to agricultural and forestry research institutions and agricultural and forestry colleges and universities, majors);

(twelve) professional musical instruments and audio-visual materials (limited to art research institutions and art colleges and majors);

(thirteen) sports equipment with special needs (limited to sports scientific research institutions and sports colleges and majors);

(14) Instructing aircraft (flight schools only);

(fifteen) the key equipment used in the teaching experimental ship (limited to shipping colleges);

(sixteen) research with non gasoline and diesel power prototype (limited to automobile colleges and universities, professional).