Three Departments: Partial Scientific Research Materials Used by Universities and Research Institutions Exempt from Import Value-Added Tax

2026-03-17 12:17:03

On February 14, the Ministry of Finance, General Administration of Customs, and State Taxation Administration issued the “Notice on Supporting Tax Incentives for Scientific and Technological Innovation Imports During the 14th Five-Year Plan.” To thoroughly implement the strategies of revitalizing the country through science and education and innovation-driven development, and to support technological innovation, from January 1, 2026, to December 31, 2030, scientific research institutions, technology development organizations, schools, Party schools (administrative colleges), and libraries that import scientific research, technological development, and teaching supplies that cannot be produced domestically or whose performance cannot meet needs will be exempt from import tariffs, value-added tax (VAT), and consumption tax at the import stage.

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