The equipment imported for self-use by domestic investment projects and foreign-invested projects encouraged by the state, as well as the technology, accessories and spare parts imported with the equipment in accordance with the contract, shall be exempted from tariffs within the prescribed scope. [Notice on Adjusting the Tax Policy for Imported Equipment" (Guo Fa 1997 No. 37);Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on Issues Concerning the Implementation of the Corresponding Adjustment of Some Preferential Import Tax Policies (GAC Announcement [2008] No. 103).
Domestic investment projects.
For domestic investment projects that meet the encouraged categories of the "Catalogue for the Guidance of Industrial Structure Adjustment (2019 Edition)", the equipment imported for self-use within the total investment amount and the technology, accessories and spare parts imported with the equipment in accordance with the contract shall be exempted from tariffs, except for the commodities listed in the "Catalogue of Major Technical Equipment and Products Not Eligible for Tax Exemption for Imports (2021 Edition)" and the "Catalogue of Imported Commodities Not Exempt from Tax Exemption for Domestic Investment Projects (2012 Adjustment)".
Foreign investment projects.
For foreign-invested projects that meet the requirements of the Catalogue of Encouraged Industries for Foreign Investment (2022 Edition), the equipment imported for self-use within the total investment amount and the technology, accessories and spare parts imported with the equipment in accordance with the contract shall be exempted from customs duties, except for the commodities listed in the Catalogue of Major Technical Equipment and Products Not Eligible for Tax Exemption for Imports (2021 Edition) and the Catalogue of Imported Commodities Not Eligible for Tax Exemption for Foreign-invested Projects.
The equipment imported for self-use by foreign ** loans and loan projects of international financial organizations and the technology, accessories and spare parts imported with the equipment in accordance with the contract shall be implemented in accordance with the above paragraph, except for the commodities listed in the Catalogue of Major Technical Equipment and Products Not Eligible for Tax Exemption for Imports (2021 Edition) and the Catalogue of Imported Commodities Not Exempt from Tax Exemption for Foreign-invested Projects.
According to the relevant regulations, the imported equipment for self-use of foreign** and international financial organization loan projects that cannot be deducted from VAT input tax shall go through the import VAT exemption procedures with the "Tax Confirmation Letter of Foreign ** and International Financial Organization Loan Project Units" issued by the local tax authority.
After the Municipal Development and Reform Commission completes the confirmation of tax exemption for imported equipment, it will go to the customs to go through the specific tax reduction and exemption procedures for imported goods.
Municipal Development and Reform Commission - Confirmation of tax exemption for imported equipment:
1.Confirmation of tax exemption for imported equipment for domestic-funded projects encouraged by countries below the designated size.
2.Confirmation of tax exemption for imported equipment for foreign-funded projects encouraged by countries below the designated size.
3.Confirmation of tax exemption for equipment imported below the quota using loan projects from foreign countries** and international financial organizations.
Procedure. 
Application materials. 1) Confirmation of tax exemption for imported equipment for domestic-funded projects encouraged by countries below the quota.
Material 1: Application letter issued by the district development and reform department (obtained from the development and reform department of the place where the enterprise is registered, 1 original).
Before formally declaring to the Municipal Development and Reform Commission, the applicant shall submit the Application Form (reference sample style) and related attachments to the development and reform department of the place where the enterprise is registered, and the district development and reform department shall issue a forwarding application letter after preliminary examination, and submit it together with the relevant attachments as reporting materials. To apply to the relevant approval department of Binhai New Area, you can refer to this example style and submit the application directly to the relevant approval department of the district.
Material 2: Project feasibility study report (prepared by the applicant, 3 originals, stamped with the official seal of the unit).
Enterprises can compile their own or entrust qualified third-party institutions.
Material 3: Business license (issued by ** department, 3 copies, stamped with the official seal of the unit) ....When filing online, you can call the electronic license application to submit.
Material 4: Project approval record certificate (obtained from the administrative examination and approval department - with the document number "Tianjin.
XX approval [xxxx] xx number", 3 copies, stamped with the official seal of the unit).
Material 5: Project import equipment bidding entrustment agreement and notice of winning the bid (the applicant shall prepare his/her own, 3 copies, stamped with the official seal of the unit).
Material 6: List of imported equipment of the project (prepared by the applicant, 3 originals, stamped with the official seal of the unit), list of imported equipment proposed in the feasibility study report of the project (prepared by the applicant, 3 originals, stamped with the official seal of the unit).
The device list is filled in according to the sample form.
Material 1 "Application Form" Style:
Material 6 "List of imported equipment for the project" and "List of imported equipment proposed in the feasibility study report of the project" style:
2) Confirmation of tax exemption for imported equipment for foreign-funded projects encouraged by countries below the designated size.
Material 1: Application form (prepared by the applicant, 1 original, stamped with the official seal of the unit).
The application must contain the following information: the basic information of the enterprise and the project, the total investment amount of the project, the amount of foreign exchange used by the project, the implementation period of the project, and the industrial policy items applicable to the project.
Material 2: Project approval record certificate (obtained from the administrative examination and approval department - with the document number "Tianjin XX Examination and Approval [XXXX] XX No.", 1 copy, stamped with the official seal of the unit);
Material 3: List of imported equipment for the project (prepared by the applicant, 5 originals, stamped with the official seal of the unit).
The device list is filled in according to the sample form.
Material 1 "Application Form" Style:
Material 3 "List of Imported Equipment for Items" Style:
3) Confirmation of tax exemption for imported equipment using foreign ** and international financial organization loan projects below the quota.
Material 1: Application form (prepared by the applicant, 1 original, stamped with the official seal of the unit).
The applicant shall prepare the application form with reference to the example style of the foreign investment project, and the application form shall contain the following information: the basic information of the enterprise and the project, the total investment amount of the project, the amount of foreign exchange used by the project, the implementation period of the project, and the industrial policy items applicable to the project.
Material 2: Project approval record certificate (obtained from the administrative examination and approval department - with the document number "Tianjin XX Examination and Approval [XXXX] XX No.", 1 copy, stamped with the official seal of the unit);
Material 3: Approval document of project fund application report (issued by ** department, 3 copies, stamped with the official seal of the unit);
Material 4: Notice of winning the bid for imported equipment (prepared by the applicant, 1 copy, stamped with the official seal of the unit);
Material 5: Foreign ** loan re-lending agreement signed between the project unit and the domestic bank (prepared by the applicant, 1 copy, stamped with the official seal of the unit);
Material 6: The foreign ** loan project must be attached to the project business contract (prepared by the applicant, 1 copy, stamped with the official seal of the unit);
Material 7: List of imported equipment for the project (prepared by the applicant, 5 originals, stamped with the official seal of the unit).
Fill in the equipment list with reference to the sample style of foreign investment projects.
Application materials. 1) Review and confirm the project information.
Material 1: Application form for tax exemption of import and export goods (prepared by the applicant, 1 original, stamped with the official seal of the unit).
Material 2: Confirmation of encouraged projects (obtained from the administrative examination and approval department, 1 original) and other relevant materials.
2) Review and confirm the product information.
Material 1: Application form for tax exemption of import and export goods (prepared by the applicant, 1 original, stamped with the official seal of the unit).
Material 2: commercial documents such as import commodity contracts, invoices (prepared by the applicant, 1 copy, stamped with the official seal of the unit).
Material 3: Information on the product situation of imported goods (prepared by the applicant, 1 copy, stamped with the official seal of the unit).
Material 4: Import ** agreement (prepared by the applicant, 1 copy, stamped with the official seal of the unit).
If you entrust other units to import, you need to provide this material.
Material 1: "Application Form for Levy and Exemption of Import and Export Goods".
Note: The Catalogue for the Guidance of Industrial Structure Adjustment (2024 Edition) will come into force on February 1, 2024. The "Catalogue for the Guidance of Industrial Structure Adjustment (2019 Edition)" shall be repealed at the same time.
*: Tianjin Customs.