Can imported patented technology be exempted from customs duties?

Tax exemption is a complex issue, not only the scope and treatment of tax exemption are different for different import purposes, but also the national policies are different in different periods. It is suggested that the landlord visit the websites of State Taxation Administration of The People's Republic of China and the Ministry of Commerce for enquiries. Generally speaking, wholly foreign-owned, Sino-foreign joint ventures and national high-tech industrialization projects are more tax-free. As long as the confirmation documents are processed, the value-added tax is also exempt. We are a foreign-invested project, and the tax exemption for projects with a single investment of 200 million yuan exceeds 20 million yuan. The following are some contents for the landlord's reference.

1) For foreign-invested projects that meet the encouraged category and restricted category B in the Catalogue of Industries for Foreign Investment and Transfer of Technology, the imported self-use equipment within the total investment is exempt from customs duties and import value-added tax, except for goods listed in the Catalogue of Imported Commodities for Foreign-invested Projects that are not exempt from tax. For qualified foreign-funded projects, the project examination and approval unit (the Foreign Trade and Economic Cooperation Department of the Autonomous Region or the Economic Commission of the Autonomous Region) shall give a clear answer, and issue the Confirmation Letter of Domestic and Foreign-funded Projects Encouraged by the State for Diversified Development. The customs shall go through the duty-free formalities for imported equipment according to the project confirmation and the Catalogue of Imported Goods Not Duty-free for Foreign-invested Projects. Self-use equipment imported from loan projects of foreign governments and international organizations, and non-priced imported equipment provided by foreign businessmen in processing trade shall be implemented with reference to the above provisions.

(2) For domestic investment projects that are in line with the catalogue of industries, products and technologies encouraged by the state at present, the self-use equipment imported within the total investment shall be exempted from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Commodities Not Duty Free for Domestic Investment Projects. For qualified domestic encouraged projects, the project examination and approval unit (autonomous region planning commission or autonomous region economic and trade commission) shall give a clear answer and issue the Confirmation Letter of National Encouraged Domestic and Foreign-funded Projects. The customs shall go through the duty-free formalities for imported equipment according to the Project Confirmation and the Catalogue of Imported Goods Not Duty-free for Domestic Investment Projects.

(3) For projects that meet the above requirements, technologies, accessories and spare parts imported with the equipment according to the contract are also exempted from customs duties and import value-added tax.