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The tariff rate can be import tariff rate and export tariff rate.
As for the foreign-funded projects transferring technology within the scope of classifications of Encouragement and Restriction (B) of the "Guiding catalogues for Foreign-Funded industries", the self-use import within the total investment are free from tariff and import value-added tax excluding the products which are in the list of "imported products with duties"
For the encouraged foreign-funded enterprises, the foreign-invested research and development centres, export-oriented and hign-tech foreign enterprises, the imported equipment for self-use with their technology, fittings and spare parts are exempt from tariff and import tax according to the announcement issued by the State Council on adjusting import tax for the imported equipment within their business scope when the domestic products fail to meet their requirement.
The imported equipment for self-use with their technology, fittings and spare parts are free from tariff and import tax in light of the regulations issued by the State Council on adjusting import tax for the imported equipment, which also applies to the research and development centres invested by foreign fund when the domestic products fail to meet their requirement.
The foreign-funded enterprises have to import reasonable amount of catalyst, abrasive, fuel which are consumed out during the processing to perform their export contracts. The above-mentioned are exempt from tariff and value-added tax.
The exported products produced by the foreign-funded enterprises are free from export tax unless the product is limited for export or there are restricting regulations on the product issued by the state.
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