Customs duty-free procedures for imported equipment, please help if you understand.

There are two main processes: one is filing and the other is approval.

You need to provide a series of documents for filing, which can be found on the customs website. I have made a copy and attached it for your reference. After reviewing the data, the customs will verify the production situation of the factory building and agree to approve the tax exemption certificate after verification.

I estimate that you are a domestic enterprise. Just look at the "domestic investment projects" section.

Attached is the business process of tax collection and exemption of Qingdao Customs:

I. Filing and examination and approval of tax reduction and exemption items

(a) business processes

1. The applicant shall provide the necessary tax reduction and exemption filing documents.

2. The applicant fills in the Application Form for Tax Exemption Certificate and files it at the pre-recorded center.

The applicant shall submit the required documents and pre-recorded forms to the customs for filing and preliminary examination.

4. The Customs implements three levels of examination and approval.

(2) Documents required for project filing:

An enterprise or institution applying for filing shall submit a handwritten Application Form for Filing Tax Reduction or Exemption, a pre-recorded and printed Application Form for Filing Tax Reduction or Exemption, and a summary of regulations issued by the Customs and signed by the applicant; Enterprises and institutions with different project properties shall also provide the following documents for the record (the following copies shall be checked with the original):

1. Enterprises with foreign investment (including overseas Chinese from Taiwan, Hong Kong and Macao)

(1) Asset Registration Manual for Foreign-invested Enterprises

(2) Confirmation letter of domestic and foreign-funded projects encouraged by the state (original)

(3) List of imported equipment signed and confirmed by the project examination and approval department (original);

(4) approval certificate of foreign investors or overseas Chinese investment enterprises in Taiwan, Hong Kong and Macao (photocopy);

(5) Business license (copy);

(6) the approval documents of the relevant departments on the feasibility study report and articles of association or the project approval documents (original);

(7) Articles of Association, project application report (photocopy) or feasibility study report (photocopy);

(8) For foreign-invested projects invested by foreign investors in cash, provide a capital verification report (copy); For foreign-invested projects invested by foreign investors with equipment, provide letters of guarantee to supplement the capital verification report within a certain period of time;

Note: For foreign-invested projects invested by foreign investors with equipment, the capital verification report shall be submitted in time according to the relevant investment clauses in the contract articles of association or investment agreement of foreign-invested enterprises.

(9) A summary of the regulations issued by the customs and signed by the applicant (see Annex 3 for details);

(10) Other documents deemed necessary by the customs.

2. Domestic investment projects

(1) Confirmation letter of domestic and foreign-funded projects encouraged by the state (original)

(2) List of imported equipment signed and confirmed by the project examination and approval department (original);

(3) Business license or other legal person registration certificate (copy);

(The legal person organ may organize the organization code certificate to represent legal person registration certificate)

(4) If the project unit indicated in the project confirmation is not an independent legal person, it shall provide a letter of commitment issued by its superior and the unit with independent legal person status to undertake relevant legal responsibilities, explanations of relevant issues and a power of attorney, which shall include the scope of authorization for customs affairs, the authorization period and the seal style used by the project unit, etc.

(5) For the project subject to the examination and approval system, provide the project feasibility study report (copy) and the approval documents of relevant departments (original);

For projects subject to the approval system, provide the project application report (copy) and the approval documents of relevant departments (original);

For the project with filing system, the project filing form (copy) and filing receipt (original) of relevant departments of the project shall be provided;

(6) A summary of the regulations issued by the customs and signed by the applicant;

(7) Other documents deemed necessary by the customs.

3. Loan projects

(1) Confirmation letter of domestic and foreign-funded projects encouraged by the state (original)

(1998 65438+ 10 1 The original loan certificate is required for the previous project)

(2) Business license or other legal person registration certificate (copy)

(3) Project feasibility study report (copy)

(4) Reply of the relevant competent department on the feasibility study report of the project (original)

(5) The approval document (photocopy) of the National Development and Reform Commission on the application report for project funds shall be submitted for foreign loan projects that are approved, approved or put on record by local authorities;

(6) A summary of the regulations issued by the customs and signed by the applicant;

(7) Other documents deemed necessary by the customs.

4. Self-financing projects

(1) Asset Registration Manual for Foreign-invested Enterprises

(2) Certificate of renewal or confirmation of registration of imported equipment, technology and accessories of foreign-invested enterprises (original)

(3) Approval certificate of foreign-invested enterprise (copy)

(four) five types of enterprise qualification documents;

Note: For encouraged and restricted B-type foreign-invested enterprises, the project examination and approval department shall indicate the applicable encouraged projects in the Certificate for Updating Technology and Accessories of Imported Equipment of Foreign-invested Enterprises or the Certificate for Confirmation and Registration of Technological Transformation; Approval documents of foreign-invested R&D centers and foreign-invested R&D centers; Advanced technology enterprise, certificate of foreign-invested advanced technology enterprise issued by foreign trade and economic cooperation department (within the validity period); For foreign-invested enterprises with export products, the foreign trade and economic cooperation department shall issue a confirmation certificate for export enterprises with foreign-invested products within the validity period.

(5) Business license (copy)

(6) A summary of the regulations issued by the customs and signed by the applicant;

(7) Other documents deemed necessary by the customs.

5, science and education supplies

(1) Tax-free import registration manual for scientific research and teaching units

(2) Documents approved by the Ministry of Education or the provincial people's government provided by institutions of higher learning and higher vocational schools (photocopies);

(3) The scientific research institution shall provide the approval documents of the competent department and the relevant documents that the competent department of science and technology at the same level recognizes the unit as a scientific research institution. Among them, the bureau-level scientific research institutions established in provinces and cities under separate state planning shall also provide the documents (copies) approved by the competent department of state organization;

(4) Science and technology development institutions provide approval documents from relevant departments of the State Council;

(5) Institutions need to provide their legal person certificates (photocopies), scientific research institutions, schools and scientific and technological development institutions with legal person nature need to provide business licenses (photocopies), and scientific research institutions, schools and scientific and technological development institutions transformed into legal person nature need to provide business licenses and relevant approval documents (photocopies);

Note: Military scientific research institutions are exempt from providing legal person certificates of public institutions.

(6) Description of the property rights of the equipment, clarifying that the property rights of the duty-free imported equipment belong to scientific research institutions, schools and scientific and technological development institutions, and the duty-free equipment is directly used for scientific research, teaching or scientific and technological development;

(seven) on the scientific and educational supplies funds payment and accounting treatment, it is clear that the funds for the purchase of equipment are paid by scientific research institutions, schools and scientific and technological development institutions, and the detailed subjects of fixed assets of scientific and educational supplies are set up financially;

(eight) medical colleges, professional and medical research institutions need to put imported medical inspection and analysis instruments into the affiliated hospital duty-free, they shall provide the institution registration certificate and qualification certificate of the affiliated hospital, and carry out unified registration and management of duty-free equipment;

Note: All customs offices should establish the archives of tax reduction and exemption items in the affiliated hospitals of medical colleges and enter them into the tax reduction and exemption management system respectively. A tax reduction and exemption project record only corresponds to one affiliated hospital.

(9) A summary of the regulations issued by the customs and signed by the applicant;

(10) Other documents deemed necessary by the customs.

6. Offshore fishing

(1) business license (copy)

(2) qualification certificate of offshore fishing enterprise (copy)

(3) the approval of the Ministry of Agriculture to engage in offshore fishery production (copy)

(4) report on the quantity, name, quantity and tonnage of offshore fishing vessels, and the seal of the enterprise and the seal of the legal representative or client (original)

(5) A summary of the regulations issued by the customs and signed by the applicant;

(6) Other documents deemed necessary by the customs.

7. State subsidy relief (only for animal and plant species)

(1) Approval Form for Import (Export) of Animal and Plant Seedlings issued by the Ministry of Agriculture or Approval Form for Imported Seeds and Seedlings issued by the State Forestry Administration (original) or Approval Form for Imported Non-profit Wild Animals and Plants issued by People's Republic of China (PRC) Import and Export Office (original).

(2) Other documents deemed necessary by the customs.

8. Bonded area projects:

(1) Business license or other legal person registration certificate (copy);

(2) House property certificate or house lease agreement (copy);

(3) Articles of association;

(4) Foreign-invested enterprises: asset registration manual, approval certificate (photocopy), feasibility study report (photocopy) or project application report (photocopy) of foreign-invested enterprises, and approval documents (originals) of relevant departments on feasibility study report and articles of association or project;

(5) For projects invested in cash, provide a capital verification report (copy); For projects with equipment investment, provide a letter of guarantee to pay the capital verification report within a certain period of time;

Note: For projects invested by equipment, the capital verification report shall be submitted in time according to the articles of association or relevant investment clauses in the investment agreement.

(6) A summary of the regulations issued by the customs and signed by the applicant;

(7) Other documents and materials deemed necessary by the customs.

(3) Working time limit

After the documents provided by the enterprise are complete, correct and valid, if they are in line with the national policy after customs examination, they shall be settled within 3 working days.

Two. Examination and approval of tax exemption certificate

(a) business processes

1. The applicant shall submit the documents required for the tax exemption certificate.

2. The applicant fills in the Application Form for Tax Exemption Certificate and files it at the pre-recorded center.

The applicant shall submit the required documents and pre-recorded forms to the customs for preliminary examination.

4. The Customs implements three levels of examination and approval.

5. Print and issue the tax exemption certificate.

(2) Documents required for tax exemption certificate:

Enterprises, institutions and industries applying for equipment tax exemption shall submit the Application Form for Tax Exemption of Import and Export Goods, which shall be filled in manually and stamped with the official seal of the enterprise; Pre-input and print the application form for import and export goods; Enterprises and institutions with different project properties shall also provide the following documents for the record:

1, contract or invoice (copy);

Note: For offshore fishing, the invoice is "Declaration Form for Return of Self-caught Aquatic Products by Offshore Fishing Enterprises" (the first copy).

2. Agency (entrustment) import agreement (copy);

3 list of imported equipment (copy);

4. Technical data of imported equipment;

5. Asset Registration Manual of foreign-invested enterprises (submitted by foreign-invested enterprises only);

6. Registration Manual for Duty-free Imports of Scientific Research and Teaching Units (only scientific and educational supplies are submitted);

7. Brief introduction of scientific research projects, including the name, person in charge, basic content and the relationship between imported equipment and the project (only applicable to scientific and educational supplies projects);

8. A copy of the "complete bill of lading" for transporting self-caught aquatic products;

9. Summary of regulations issued by the customs and signed by the applicant (no project is submitted for filing);

10. For the commodities listed in the Catalogue of Domestic Commodities Not Exempted from Duty, if the relevant technical indicators are not specified in the contract or technical agreement, foreign suppliers and applicants for tax reduction or exemption shall confirm the relevant technical indicators and promise that their technical indicators are correct.

1 1. Other documents deemed necessary by the customs.

(3) Working time limit

After the documents provided by the enterprise are complete, correct and valid, if they are in line with the national policy after customs examination, they shall be settled within 3 working days. If it needs to be submitted to the General Administration of Customs for examination and approval, it shall be completed within 3 working days from the date of submission by each customs.

Three. Follow-up management approval of tax reduction and exemption

From June 5438+065438+1 October1day, 2009, the units enjoying preferential policies for tax reduction and exemption in Qingdao customs area (hereinafter referred to as the applicants for tax reduction and exemption) shall apply to the customs for the following tax reduction and exemption follow-up management items, which shall be pre-entered through the electronic port and submitted with relevant paper application documents:

(1) Carry-over of goods with tax reduction or exemption;

(2) Supervision of goods exempted from tax in different places;

(3) Loan mortgage for goods with tax reduction or exemption;

(4) Relaxing the control of goods exempted from tax;

(5) Return of goods with tax reduction or exemption;

(6) Tax guarantee for goods with tax reduction or exemption;

(seven) the subsequent tax payment of goods reduced or exempted;

(eight) the main changes of tax reduction or exemption units;

(nine) the management of the annual report of tax reduction and exemption commodities.