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Adjustments to the Import Tax Policy for Major Technological Equipment
Updated at:
2026-03-18 15:46
The Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Taxation Administration have jointly issued the “Notice on Adjusting the Relevant Catalogues under the Import Tax Policy for Major Technological Equipment” (Cai Guan Shui [2012] No. 14), which stipulates that, effective April 1 of this year, China will revise the catalogues pertaining to equipment and products subject to the import tax policy for major technological equipment, the catalogue of key imported components and raw materials, and the catalogue of equipment and products that are not eligible for duty exemption. Specifically, domestic enterprises that meet the prescribed conditions and import the relevant components and raw materials listed in the new catalogue for the production of major technological equipment and products covered by the revised catalogues shall be exempt from customs duties and value-added tax at the import stage.
The four departments have also revised the Catalog of Major Technological Equipment and Products Whose Imports Are Not Eligible for Duty Exemption, clarifying that, for projects and enterprises approved on or after April 1 of this year and entitled to import tax preferential policies in accordance with or by analogy with the Provisions of the State Council on Adjusting the Tax Policies for Imported Equipment, all domestically used equipment listed in the new catalog, as well as the associated technologies, ancillary components, and spare parts imported together with such equipment under contract, shall be subject to import duties in accordance with the relevant regulations. This adjustment applies to the following projects and enterprises: domestically funded investment projects and foreign-invested projects encouraged by the state; projects financed by loans from foreign governments and international financial institutions; processing trade enterprises that receive non-valued imported equipment provided by foreign investors; advantageous industrial projects in the central and western regions involving foreign investment; and technology upgrading projects undertaken by foreign-invested enterprises and research centers established by foreign investors using their own funds, as stipulated in the Notice of the General Administration of Customs on Further Encouraging Foreign Investment through Relevant Import Tax Policies. Meanwhile, effective April 1, the “Notice of the Ministry of Finance, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Taxation Administration on the Lists Related to the Interim Provisions on Adjusting the Import Tax Policies for Major Technological Equipment Such as Third-Generation Nuclear Power Units,” as amended in 2011, will be repealed.
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