For technology transfer project， which is within the encouraging category of ‘Foreign Investment Orientation Catalogue’， the self-using equipment within the total investment will enjoy exemption from duty and import tax， except for the goods listed in ‘No Tax Exemption Category for Goods Imported by Foreign Investment Project’.
For export orientated foreign invested enterprises not listed in encourage category， the import tax and duty for equipment will enjoy the refund of 20% each year for 5 years， after approved by related foreign trade authorities. |
