Guide to application for confirmation of tax exemption on imported equipment for encouraged foreign-invested projects

en.hainan.gov.cn

Updated: 2026-06-12

This guide provides essential information to foreign-invested enterprises in Hainan on applying for confirmation for tax exemption on imported equipment for encouraged foreign-invested projects.

Basic requirements
Applicants shall satisfy the requirements for obtaining confirmation for tax exemption on imported equipment for encouraged foreign-invested projects, including the following:

1. The foreign-invested project shall fall within the scope of the Catalogue of Encouraged Industries for Foreign Investment.

2. The project shall have completed the required approval or filing procedures.

3. The imported equipment for which tax exemption is sought shall be imported for self-use. The equipment list and foreign exchange amount shall be consistent with the approved or filed project documents and shall not fall within the scope of the Catalogue of Imported Goods Not Eligible for Tax Exemption for Foreign-Invested Projects.

4. Projects with a total investment of less than $300 million shall be processed by the provincial development and reform authority. Projects with a total investment of $300 million or more shall be forwarded by the provincial development and reform authority to the national development and reform authority for approval.

Required materials
1. Application form for confirmation for tax exemption on imported equipment for encouraged foreign-invested projects;
2. Approval document for the foreign-invested project;
3. List of imported equipment for the project;
4. Business license;
5. Project application report (including information on the applicable encouraged industry policy category, a total list of imported equipment, foreign exchange amount, total investment and implementation period of the project);
6. Contract or purchase order for the imported equipment;
7. Any other required supporting materials or explanations.

Where to submit your application
Authority: Hainan Provincial Development and Reform Commission
Office hours: Monday to Friday, 8:00 am-noon and 2:30 pm-5:30 pm (except public holidays)
Contact: 0898-65203002, 0898-65338027
Click here for more details.