The imported equipment

The oversight and management for imported equipment

If the imported equipments, e.g. the producing equipments for the enterprise self-using, are the encouraging invested project including foreign and domestic invested, most of them can be imported free of taxation. For these equipments that are free of taxation, the customs will oversight and manage them very seriously, and regulate the term of oversight and management. During this term, the enterprise cannot deal with these equipments by them, or they will be asked to pay the importing tax and be punished by the customs.

The free-of-tax management of the imported equipment

The domestic invested and foreign invested imported-equipments, encouraged by the country, can be free of customs tax and importing VAT in the stated areas. The areas of free of tax are:

The self-using equipments of the foreign invested projects that apply to the encouraging ones and restricted ones in the catalogue for knowing of the foreign invested project, and the transferred technology can be free of customs tax and importing VAT, except that are not allowed to be free of tax.

The imported self-using equipments that are loaned by the foreign government and international financial organization, and the imported equipments that are provided by foreign investors doing the processing trades, will be free of customs tax and importing VAT, except that are not allowed to be free of tax.

The self-using equipments of the domestic invested projects that apply to the catalogue of country’s encouraging industry, products and technology will be free of customs tax and importing VAT, except that are not allowed to be free of tax.

For the above-qualified projects, the technology, supporting set, and spare parts that go along with the imported equipments will be free of customs tax and importing VAT.

 If the imported equipments out of the range of the stated areas want to be free of tax or to reduce the tax, they will be determined by the state consul.

Release the oversight and management of the equipment

The customs oversight and manage the equipments of the processing trade enterprises in stated terms. During the term, the enterprise should not change these equipments that are free of tax, or they will be punished for they break the customs regulation. If out of the term, the enterprises must apply for releasing the oversight and management to the customs, and should provide the relevant certificates of the original imported equipments. After the customs’ inspection, if the situation is common, the enterprises can arrange the releasing procedures.

The terms of the oversight and management of imported equipments:

  For ships, airplane and construction materials                                8 years

  For automobile and household electrical appliance                       6 years

  Technical equipments and other equipments and materials        5 years

Oversight and manage the imported equipments that are not free of tax

1 TV

2 cams

3 video

4 audio equipments

5 video cassette player

6 air-condition (not including the center air-condition)

7 electrical refrigerators

8 washing machine

9 cameras

10 photocopiers

11 computerized telephone switching machine

12 microcomputer

13 telephones

14 broadcast pasting

15 electrograph

16 electrical airthmometer

17 typewriter and word processor

18 cars

19 motorcars

20 others