1997年1月22日国务院国函[1997]3号批准
1997年4月10日海关总署令[1997]第61号对外发布，署税[1997]227号对内发布
第一条 为了促进科学研究和教育事业的发展，有利于科学研究和教学用品的进口，制定本规定。
第二条 科学研究机构和学校，不以营利为目的，在合理数量范围内进口国内不能生产的科学研究和教学用品，直接用于科学研究或者教学的，免征进口关税和进口环节增值税、消费税。
第三条 本规定所称科学研究机构和学校，是指：
（一） 国务院部、委、直属机构和省、自治区、直辖市、计划单列市所属专门从事科研开发的机构；
（二） 国家教委承认学历的大专以上全日制高等院校；
（三） 财政部会同国务院有关部门批准的其他科研开发机构和学校。
第四条 本规定第二条所称科学研究和教学用品，是指：
（一） 科学研究、科学试验和教学用的分析、测量、检查、计量、观测、发生信号的仪器、仪表及其附件；
（二） 为科学研究和教学提供必要条件的实验室设备（不包括中试设备）；
（三） 计算机工作站，小型、中型、大型计算机和可编程序控制器；
（四） 在海关监管期内用于维修依照本规定已免税进口的仪器、仪表和设备或者用于改进、扩充该仪器、仪表和设备的功能而单独进口的，金额不超过整机价值10%的专用零部件及配件；
（五） 各种载体形式的图书、报刊、讲稿、计算机软件；
（六） 标本、模型；
（七） 教学用幻灯片；
（八） 化学、生化和医疗实验用材料；
（九） 实验用动物；
（十） 科学研究、科学试验和教学用的医疗仪器及其附件（限于医药类院校、专业和医药类科学研究机构）；
（十一） 优良品种植物及种子（限于农林类院校、专业和农林类科学研究机构）；
（十二） 专业级乐器和音像资料（限于艺术类院校、专业和艺术类科学研究机构）；
（十三） 特殊需要的体育器材（限于体育类院校、专业和体育类科学研究机构）；
（十四） 教练飞机（限于飞行类院校）；
（十五） 教学实验船舶所用关键设备（限于航运类院校）；
（十六） 科学研究用的非汽油、柴油动力样车（限于院校的汽车专业）。
第五条 下列科学研究机构，自1996年至2000年，适用本规定给予的免税待遇：
（一） 国家经济贸易委员会会同财政部、国家税务总局和海关总署核定的企业（集团）技术中心；
（二） 国家计划委员会会同财政部、国家税务总局和海关总署核定的国家工程研究中心和国家重点实验室；
（三） 国家科学技术委员会会同财政部、国家税务总和海关总署核定的国家工程技术研究中心。
第六条 依据本规定免税进口的科学研究和教学用品，不得擅自移作他用。违反前款规定，将免税进口的物品擅自移作他用，构成走私罪的，依法追究刑事责任；尚不构成犯罪的，按走私行为或者违反海关监管规定的行为论处。
第七条 需要明确进口货物是否符合本规定所限定的范围的，由海关总署会同国务院有关部门审定。
第八条 海关总署根据本规定制定实施办法。
第九条 本规定自发布之日生效。
海关总署 1997年4月10日 颁布
Interim Provisions for Exemption from the Import Duties on the Articles for Scientific Research and Teaching
Approved by the Guohan [1997] No.3 of the State Council on January 22, 1997
Promulgated to outside by Decree[1997] No.61 of the General Administration of Customs and to inside by ShuShui [1997] No.227 on April 10, 1997
Article 1 These Provisions are formulated with a view to promoting the development of scientific research and education, facilitating the import of articles for scientific research and teaching.
Article 2 Where scientific research institutes and schools, without the object of profit-making and within reasonable quantities, import articles for scientific research and teaching which can not be made in China, and use these articles directly for scientific research or teaching, exemption of Customs import duties and value-adding taxes or consumption taxes shall be granted.
Article 3 The term "scientific research institutes and school" referred to in These Provisions denotes:
(1) institutes engaged specially in scientific research and development under the ministries, commissions and directly subordinate institutions under the State Council, and those under the provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan;
(2) full-time institutions of high learning above junior colleges whose academic certificates are recognized by the State Education Commission;
(3) other instates engaged in scientific research and development and schools.
Article 4 The term "articles for scientific research and teaching" referred to in Article 2 of These Provisions denotes:
(1) analysing, surveying, examining, measuring, observing and signaling instruments, meters and their accessories for the purpose of scientific research, scientific experiment, and teaching;
(2) laboratory equipments providing necessary conditions for scientific research and teaching(not including mid-size testing equipments);
(3) computer work stations, mini-size, mid-size, large-size computers, and editable programme monitors;
(4) special parts and fittings imported respectively within the Customs control period, and used for maintaining the instruments, meters and equipments which have been imported with duties exemption or, for improving and extending functions of the instruments, meters and equipments, and which amount of money is no more than that of the complete machines;
(5) various carrier forms of books, newspapers and periodicals, lecture notes and computer soft-wares;
(6) specimens and samples;
(7) teaching slide show;
(8) materials used for chemical, biochemical and medical experiments;
(9) animals used for experiments;
(10) medical instruments and relevant accessories for scientific research, scientific experiment and teaching (only for medical colleges or majors and scientific institutes engaged in medical research);
(11) fine varieties of plants and seeds (only for agricultural or forestral colleges or majors and scientific institutes engaged in agriculture and forestry);
(12) musical instruments of specialized profession level and audio-video materials(only for art colleges or majors and scientific institutes engaged in art);
(13) sports appliances for specific purpose (only for sports colleges or majors and scientific institutes engaged in sports);
(14) learner-driven areoplanes (only for flight colleges);
(15) key equipments of the boats and ships used for the teaching experiment (only for shipping colleges);
(16) sample cars which are not driven by petrol power or diesel-oil power and are used for scientific research (only for car majors of colleges).
Article 5 The following scientific research institutes shall enjoy the exemption from Customs import duties from 1996 to 2000:
(1) technical centers of the enterprises (group) ratified by the State Economic and Commerce Commission jointly with the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs;
(2) state project research centers and state key laboratory ratified by the State Planning Commission jointly with the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs;
(3) state project technology research centers ratified by the State Science and Technology Commission jointly with the Ministry of Finance, the State General Tax Administration and the General Administration of Customs.
Article 6 The articles imported for scientific research and teaching with duties exemption according to These Provisions, shall not be used for other purposes. Where anyone, in violation of the provisions of the proceeding paragraph, use the import articles that are exempted from duties are used for other purposes, and such an act constitutes a smuggling crime, he shall be investigated for criminal responsibilities; Where such an act does not constitute a crime, the case shall be treated as a smuggling act or an act violating Regulations on Customs control.
Article 7 Where there is a need to determine whether import articles correspond to the range stipulated in These Provisions or not, the General Administration of Customs shall conduct an examination and a ratification jointly with relevant departments under the State Council.
Article 8 Provisions for implementation shall be promulgated by the General Administration of Customs in accordance with these Provisions.
Article 9 These Provisions shall enter into force as of the date of promulgation.
Promulgated by The General Administration of Customs on 1997-4-10
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