| 1. | For many imports, regular tariffs are zero .
对许多进口货来说，一般免征关税。 |
| 2. | Such goods are typically granted unrestricted tariff-free access .
对这些商品一般给予不受限制的免征关税的待遇。 |
| 3. | The imported equipment for the nationally encouraged foreign invested enterprises may enjoy the exemption policy on tariffs and importantion value added tax
对国家鼓励发展的外商投资企业进口设备，免征关税和进口环节增值税。 |
| 4. | Tariff and import value - added tax ( vat ) shall be exempted in imported raw materials and accessories that foreign - invested enterprises need for the purpose of performing their export contracts
外商投资企业为履行产品出口合同，需进口原辅材料等，免征关税和进口环节增值税。 |
| 5. | The raw aterials ( including indirect materials and packaging materials ) and equipments without setting price that are needed to be imported for the processing trade shall be exempt from customs duty
加工贸易项目所需进口的原材料（包括辅料和包装物料） 、不作价设备，免征关税。 |
| 6. | Article 53 the export commodities produced by a foreign - capital enterprise , except those whose exportation is restricted by china , shall be exempted form customs duties and consolidated industrial and commercial tax in accordance with the tax law of china
第五十三条外资企业生产的出口产品，除中国限制出口的以外，依照中国税法免征关税和工商统一税。 |
| 7. | 1 self - used construction materials , manufacturing equipments , fuel for production , spare parts and office equipments are tariff free and import tax free . cargoes for storage and raw materals for export - processing are bonded . they are all free of import and export licenses and quotas
免征关税和进口环节税进口用于区内建设所需的仪器设备和其他基建物资。免征关税为储存而进口的货物及转口货物。 |
| 8. | For processing trade projects , if enterprises import unpriced equipment offered by their foreign business partner , according to their contracts , they will be exempted from duty and vat , except those listed in the atalogue of imported products of foreign investment projects not exempted from duties
加工贸易项目，根据加工合同进口外商提供不作价设备，除《外商投资项目不予免税的进口商品目录》所列商品外，均免征关税和进口环节增值税。 |
| 9. | To the foreign invested project that is in accordance with the encouraging items of the “ guide catalog for foreign investment industries ” and transfers technology , its own - use imported equipment within the total investment , except that belongs to the item of “ catalogue of imported commodity with no tax - free of foreign investment industries ” , are free of custom duty and value - added tax of import
对符合《外商投资产业指导目录》鼓励类并转让技术的外商投资项目，在投资总额内进口的自用设备，除《外商投资项目不予免税的进口商品目录》所列商品外，免征关税和进口环节增值税。 |
