1. How to apply for form-free import of large-scale complete sets of equipment and entire production lines? Ans: 1). Complete sets of equipment: usually can be a complete set of equipment as a name for the approval of the list of equipment and exemption from the approval of the form (such as die-casting machine), but more components (especially after the separate packaging and loading of cabinets) need to make a list of equipment details. If the components of the relevant equipment has independent functions, the Customs and Excise Department often requires the part to be listed separately, i.e., the components of the relevant equipment are listed separately for exemption form. 2.) Usually, the whole production line (e.g., painting line) can be centralized to apply for the exemption form, i.e., to apply for the exemption form for "a production line" (e.g., painting production line), but in this way, it is necessary to list the equipment in the packing list for approval and approval of exemption form (e.g., die-casting machine). However, in this way, it is necessary to list all the related equipments in the production line in the packing list, and use the packing list with the detailed list of equipments as an attachment of the exemption form to the Customs for approval. If the packing list cannot be obtained in time, a separate list of equipment related to the production line should be made, stating the name, quantity, unit and net weight of the equipment components related to the production line. Note: For the whole production line, some of the production line auxiliary facilities (e.g. aisles, operating platforms, sliding iron shelves, etc.) will be taxed by Customs depending on the specific circumstances (i.e., for the tax exemption form), and this part should be listed as a separate item and indicate the value when the exemption form is signed. [Note: For the production line, the Customs and Excise Department now generally does not issue the entire production line exemption form, need to be applied separately according to the independent function of the equipment to apply for April 2008 Note] 2. How to determine the old and new equipment? If the equipment is old, can it apply for tax exemption? (If yes, what are the conditions? (If yes, what are the conditions?) (About how many years can we apply for tax exemption) Analysis: 1) Suzhou factory customs service according to the purchase or manufacturer to provide relevant information, combined with the mainland commodity inspection and customs requirements for judgment, such as has been used or idle for more than 1 year (compared to the date of manufacture), more recognized as old equipment, according to the old equipment for exemption form and other relevant documents. 2) Old equipment can apply for tax exemption, generally within 10 years of the customs do not make specific requirements, more than 10 years of the Customs and Excise Department. Specific requirements, more than 10 years of customs generally require the provision of certificates of origin or for the amount of equipment (salvage value) of the description, such as the Customs identified as abandoned equipment will not be issued exemption form. 3. equipment list for review of the process and procedures why? Is it to be approved by Nanjing aok before applying for the exemption form by Suzhou Customs? Ans: The exemption form is now decentralized to Suzhou Bureau of Foreign Trade and Economic Cooperation for approval. If the amount is large, it may be necessary to go to Nanjing Foreign Trade Department or Beijing Ministry of Commerce for approval (generally, the amount of a batch of imported equipment for approval of the list reaches about 5 million U.S. dollars). Now Suzhou Customs suggests a single batch of applications, so there are fewer cases where the amount is too high and the approval goes to Nanjing or Beijing. The normal process of exemption form as mentioned above, ***3-4 working days. 4. If the actual import time is uncertain, there may be discrepancies between the model & specifications and the actual imported model, will the approval of the equipment list affect the exemption form application in Suzhou Customs at that time? How should we handle? Whether in the conclusion of the contract, the statement of specifications and models for reference only? Answer：1）According to the Customs requirement, the specification and model of the equipment list and the actual application for exemption form should be the same. Suzhou Customs also suggests a single approval, i.e., one equipment list for each batch of goods to be approved when one exemption form is applied for. At present, Suzhou Foreign Economic Relations and Economic Cooperation Bureau approval speed is also faster, can wait until the actual confirmation of the shipment model, and then do the list of approval and exemption form for processing. (If the specification model on the equipment list is not consistent with the actual model of the exemption form, the Customs will not be issued.) 2) If the approval of the whole batch of equipment list is done in advance, the specification model can be left blank, so that when it comes to the actual processing, and then fill in the actual specification model for the exemption form. This is also recognized by the Customs. 5. If the equipment is manufactured in China or imported by domestic manufacturers of foreign production of equipment, the domestic manufacturers directly delivered to the Suzhou plant, the manufacturer can be directly carried forward with the Suzhou plant? Or is it possible to apply for tax exemption as well? Or are there other restrictions? Ans: 1) If the equipment is manufactured domestically and delivered directly to the Suzhou plant, it will not be eligible to apply for duty-free status. If the equipment manufactured in mainland China is imported duty-free, it needs to be shipped out of the country first and then re-imported in a duty-free manner. (Note: At present, processing trade enterprises from the domestic procurement of large-scale equipment, can be reported to the Customs and the Foreign Economic Relations Bureau, such as its agreement can also be made in a tax-free manner) (2) on the domestic carry-over of equipment: domestic carry-over of equipment must be the same as the duty-free import of equipment, all belonging to the encouragement of projects imported under the category of Customs for the exemption of the form requires the provision of the original import of this equipment exempt from the form and a copy of the Customs Declaration, or else not be issued exemption form.