Is the import of medical equipment and equipment exempt from tax? See how the six ministries say!

Release date: 2015-12-09

At the beginning of December , the Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, the State Administration of Taxation, and the six departments of the National Energy Administration jointly issued the "Regulations and Regulations on Adjusting Import Tax Policies for Major Technical Equipment" (Financial Tariffs [ 2015] No. 51 ) notice.

Some medical equipment imports will be exempt from customs duties and import value-added tax? What time points do the newly revised policy regulations pay attention to when implementing Chinese medicine? The Medical Device Innovation Network will take you through the notice issued by the six departments.

1. Exemption from customs duties and import value-added tax

Since January 1, 2016, compliance with the conditions of domestic enterprises for the production of this notice listed in a table of equipment or product is necessary for the import of goods listed in Table II customs duties and import VAT.

Table 1: Major technical equipment and product catalogues supported by the state ( revised in 2015 )

Table 2: Catalogue of key technical equipment and product key components and raw materials ( revised in 2015 )

2. No tax exemption

Enjoy preferential tax policies for imports of the relevant provisions after January 1, 2016 (including January 1) approval of projects and enterprises, self-use equipment imported table below and in accordance with the contract with the three above-mentioned equipment imported technology and spare parts, spare parts Import taxes will be levied according to the regulations.

Table 3: Catalogue of major technical equipment and products not subject to tax exemption ( revised in 2015 )

In addition, to ensure that "no duty-free imports of major technical equipment and product catalog (Revised 2015)," the smooth implementation of projects approved prior to adjustment, of December 31, 2015 (including that day) approved the project in 2016 and enterprise on June 30 (the day with) imported equipment, continue to perform in accordance with the provisions before.

From 1 July 2016 imports of equipment listed in this revision of the provisions of the above projects and enterprises, shall be levied the tax. In order to ensure the same item of policy implementation, the products in the preferential policies previously enjoyed shall be subject to the products listed in this revised catalogue and their technical specifications.

3. Changes in regulations

The "Ministry of Finance and the National Development and Reform Commission, Ministry of Information Industry and the State Administration of Taxation General Administration of Customs National Energy Board on the adjustment of major technical equipment import tax policy notice" (Choi tariff [2014] No. 2) Annex 1 "of major technical equipment import tax Articles 6, 7, 8, and 9 of the Policy Provisions are respectively amended to read:

" Article 6   The tax exemption qualification for enterprises that apply for import tax incentives for new applications is organized once a year. The new policies apply to enjoy the manufacturer shall submit the application documents in the year November 1 to November 30 (see Annex 1 requirement), submitted next year to apply for import tax preferential policies to enjoy import demand. Among them, local manufacturers through provincial industry and information technology departments message switching application documents, after the summary by the provincial industry and information technology departments in the year prior to December 5, the application documents submitted to the Ministry of Industry and Information Technology; central enterprises Submit the application documents directly to the Ministry of Industry and Information Technology. Urban Rail Transit bear major technologies and equipment relying on independent projects owners should submit their application to the National Development and Reform Commission in the annual November 1 to November 30, when the annual application submitted enjoy preferential import tax import demand. Undertake major nuclear power technology and equipment relying on independent projects owners should submit their application to the National Energy Board in the year November 1 to November 30, submit the application for the next year to enjoy the policy of import demand. Overdue will not be accepted" .

" Article 7 After receiving the application documents from the enterprise, the Ministry of Industry and Information Technology, the National Development and Reform Commission, and the National Energy Administration shall examine whether the application documents are standardized and complete, and whether the materials are valid. If the application documents submitted by the enterprise meet the requirements, the relevant departments It shall be accepted. If the application documents submitted by the enterprise do not meet the requirements, the relevant department shall promptly inform the enterprise of the materials that need to be corrected, and the enterprise shall submit the correction materials within 5 working days. If the enterprise fails to submit the application documents or correction materials in accordance with the regulations, The department will not accept it."

" Article 8 of the Ministry of Industry and Information Technology shall, after accepting the application documents of the manufacturing enterprises, organize relevant industry experts with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation (the identification of the qualifications of energy equipment manufacturing enterprises shall also be in conjunction with the National Energy Administration). The relevant requirements of this regulation shall identify the enterprise qualifications and summarize the import requirements of the enterprise. The National Development and Reform Commission and the National Energy Administration shall organize relevant industry experts with the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation to be responsible for urban rail transit and nuclear power. field undertaken major technologies and equipment relying on independent projects owners of tax-exempt status be recognized and approved project owners import demand. industry and information technology, the national development and reform Commission, the national energy Board should be in before December 31 each year will be corporate tax-free qualification and The results of the relevant factors are submitted to the Ministry of Finance and will not be accepted after the deadline .

" Article 9 The Ministry of Finance, together with the General Administration of Customs and the State Administration of Taxation, shall, in accordance with the import requirements of the relevant departments for the tax exemption qualifications and aggregated enterprises , shall clearly list the newly granted enterprises that are eligible for tax exemption before January 31 , and directly determine the import demand of enterprises. For the duty-free import quota. According to the performance evaluation of the policy implementation of the previous year's tax-exempted enterprises, in the framework of the annual import tax-tax expenditure scale ( ie annual tax reduction and exemption scale ) , according to the enterprise design, research and development, manufacturing capacity, major Factors such as the advancement of technical equipment technology, the implementation rate of tax exemption quotas and the effect of policy implementation, determine the tax-free import quota for the next year .

Since January 1, 2016, "Ministry of Finance and the National Development and Reform Commission, Ministry of Information Industry and the State Administration of Taxation General Administration of Customs National Energy Board on the adjustment of major technical equipment import tax policy," (Cai Guan Shui [2014] No. 2 ) Annexes 2 , 3 , and 4 are abolished.

Source: Medical Device Innovation Network

Duo Limb Breathing Circuit

The Duo limb circuit is non-rigid tube used to convey gases or vapors between components of a breathing system. This anaesthesia circuit mainly made of EVA material, extremely flexible, kinking resistant, very high quality. Gas sampling line can be attached outside of circuit. The breathing circuit-duo-limb circuit weighs less than two-limb circuits, reduces torque on the patient`s airway. And it`s one single limb only , offers more versatility in use and transportation. Besides, the circuit can be assembled with water trap, anaesthesia mask, Breathing Bag, BV filter, Breathing filters-hmef and so on, to fit with various needs. Thus, there are different models according to the assembled accessories and tube length.

1. Single use, ISO13485, fda approved
2. EO sterilization is optional;
3. Individual PE bag or paper-poly pouch is optional;
4. Standard connector ( 15mm, 22mm );
5. Made mainly of EVA material, very flexible, kinking resistant, very high quality, gas sampling line can be attached outside of circuit;
6. Weighs less than two-limb circuits, reduces torque on the patient`s airway;
7. With one single limb, offers more versatility in use and transportation;
8. The length can be customized variously: 1.2m/1.5m/1.8m/2.4m/2.7m etc.;
9. The breathing circuit can be equipped with Breathing Bag (latex or latex free), Filter, HMEF, Catheter Mount, Anesthesia Mask or Extra Tube etc.

Duo Limb Breathing Circuit,Anesthesia Ventilator Circuit,Single Limb Breathing Circuit,Adult Ventilator Circuit

Hangzhou Trifanz Medical Device Co., Ltd , https://www.cfzmeds.com