China has announced a sweeping tax exemption policy for the import of “science popularization” materials and equipment.
The joint notice, issued by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration, outlines new incentives designed to support the country’s 15th Five-Year Plan (2026-2030), which officially commenced this year.
Under the new policy, which is effective retroactively from January 1, 2026, to December 31, 2030, eligible institutions will be exempt from both import tariffs and import-linked value-added taxes (VAT).
The exemption specifically targets high-quality educational resources that are not yet available domestically or do not meet specific performance benchmarks. Items include Films, videos, and digital content aimed at scientific education. Interactive exhibits and high-tech hardware for science and natural history museums and biological or geological specimens intended for public display and study.
The policy is designed to benefit non-profit, public-facing organisations. The notice identifies key eligible entities like museums and observatories.
By making foreign scientific resources more accessible, Beijing aims to cultivate a more scientifically-minded workforce capable of driving innovation in frontier sectors like AI, Quantum Technology, and Biotechnology.
