Whether colleges and universities can enjoy VAT and customs duty exemption on imported instruments and equipment

Depends on whether the equipment is used for efficient scientific research and development. If it is used for scientific research and development, it is tax exempt. There are relevant policy regulations: Ministry of Finance Decree No. 63 of 2011 Decision of the Ministry of Finance, General Administration of Customs, and State Administration of Taxation on Amending the Interim Provisions on Import Tax Exemption for Scientific and Technological Development Supplies and the Provisions on Import Tax Exemption for Scientific Research and Teaching Supplies.

Annex: List of Duty-Free Imported Supplies for Scientific and Technological Development

(1) Instruments and meters and their accessories for analyzing, measuring, checking, metering, observing, generating signals and their accessories used for research and development and scientific experimentation;

(2) Equipment used for scientific experimentation (except for those used for pilot testing and production) that provide necessary conditions for scientific research and technological development;

p>(3) computer workstations, medium-sized and large computers;

(4) special parts and accessories imported separately for the maintenance of instruments, meters and equipment imported duty-free in accordance with the provisions of the Customs supervision period or for the purpose of improving or expanding the functions of such instruments, meters and equipment;

(5) books, newspapers and magazines, lectures, and computer software in various carriers;

(6) books, newspapers and magazines, and lectures, and computer software; and

(vi) specimens, models;

(vii) experimental materials;

(viii) experimental animals;

(ix) research and development, scientific experiments and teaching of medical testing, analytical instruments and their accessories (limited to the pharmaceutical scientific research, technology development organizations);

(x) fine varieties of plants and seeds (limited to agriculture and forestry) Scientific research, technology development organizations);

(xi) professional-grade musical instruments and audio-visual materials (limited to the arts category of scientific research, technology development organizations);

(xii) special needs of sports equipment (limited to the sports category of scientific research, technology development organizations);

(xiii) research and development of non-gasoline, diesel-powered prototype vehicles (limited to automotive research and development organizations). Institutions).