According to the latest Administrative Measures for Import Tax Policies on Major Technical Equipment (2025 Edition) issued by the Ministry of Finance, the duty-free import catalog for scientific research equipment has been expanded to include 12 additional categories such as biopharmaceutical R&D equipment and quantum computing devices. Customs statistics show that in 2024, the import value of scientific research equipment exceeded $28 billion, with duty-free eligible equipment accounting for 37%, a 9 percentage point increase from 2023.
Key Points for Identifying Duty-Free Equipment and Qualification Review
Research institutions need to focus onThe Triple Matching Principle:
Equipment purpose must match the direction of the research project (project approval documents required)
Equipment technical parameters match the duty-free catalog (dual verification of HS code + technical specifications)
Import entity qualifications match research institution attributes (differentiated requirements for public institutions/enterprise R&D centers)
Core value proposition of professional agency services
Pre - classification Service: Establish product database 3 months in advance, dynamically track HS code adjustments
Document compliance system:
Completeness review of scientific research project documentation
Customs clearance time efficiency control: Establish a two-step declaration + summary taxation combined solution to reduce clearance cycle to 7 working days
Typical dispute cases and response strategies
When a national key laboratory imported cryo-electron microscopy equipment in 2024, customs questioned due to inaccurate description of intended use. The professional agency team resolved this by:
Supplementing with mid-term acceptance reports of the research project
Improve the subsequent regulatory data reporting system (quarterly usage reports)
Select an agency service provider with AEO Advanced Certification to enjoy customs preferential inspection, summary taxation, and other facilitation measures. It is recommended that research institutions clearly stipulate tax exemption declaration responsibility clauses in contracts and reserve 10% of the final payment as a risk guarantee deposit.foreign tradeThree clearance secrets for tax-free import of scientific research equipment