The state grants tax exemption to imported items that meet the state's incentives for self-use and are for production purposes, but not for incentives or non-production purposes. Only those who meet the conditions can go to Customs to apply for tax exemption or reduction for the record. If the equipment is new, the automatic import license can be exempted
If it is imported for general trade, it can be imported directly into the line, and pay the tariffs and value-added taxes (VAT).
The tax exemption is only the duty-free, but VAT can be deducted. VAT is not exempt, but it's deductible.