(A). Tariff and import-related value-added tax are exempted for the imported self-use equipment the expenditure of which is budgeted within the total investment for the foreign-invested projects which meet the encouraged catalog and requirements for technology transfer written in the ?Guiding Catalog for Foreign-invested Industries?, except those equipment that are specifically stipulated in the ?Catalog of Taxable Imported Commodities for Foreign-invested Enterprises?. The above clause may be taken as reference for the imported self-use equipment financed with the credit from foreign governments and that from international finance organizations and for the imported equipment provided by foreign processing traders at normal but not discounted price.
    (B). Customs tariff and import-related duty can be exempted for the imported self-use equipment within the originally approved scope that cannot be produced domestically or performances of which cannot meet the requirements, and for the relevant technologies, accessories and spare parts used for technical reform of the established foreign-invested enterprises, of the foreign-invested R&D centers, of the hi-tech and exported-oriented foreign-invested enterprises listed in the afore-said encouraged catalog and the limited catalog B, in accordance with the ?Notification of the State Council on Rationalizing Tax Policy of Imported Equipment?.
    (C). Customs tariff and import-related duty can be exempted for the imported self-use equipment whose cost is within the total invested amount and which cannot be produced domestically or the performances of which cannot meet the requirements, and for the relevant technologies, accessories and spare parts used for the foreign-financed research and development centers, in accordance with ?Notification of the State Council on Rationalizing Tax Policy of Imported Equipment?.
    (D). The imported raw materials, fuels, separate parts, accessories, elements, fittings, auxiliary materials and packing materials foreign-invested businesses need to realize export contracts shall be taken as bonded goods (packing materials are imposed in proportion which shall be settled afterwards) when they are imported, and Customs House shall settle the bills accordingly after the processed goods are exported.
    (E). Import tariff and value-added tax may be exempted for imported catalytic agents, catalysts, abrasives, fuels, etc. that foreign-invested businesses need to make up the deficiencies that have been used up in the processing of export products in order to implement export contracts. (F). Export tariff may be exempted for the products produced by foreign-invested businesses unless they are limited products or otherwise stipulated by the central government.