财政部等三部门发布河套深港科技创新合作区深圳园区货物进出口有关税收政策的通知

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly issued a notification regarding tax policies for the import and export of goods in the Shenzhen Park of the He Tao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, effective from February 10, 2026 [1] Group 1: Tax Policies - The policy establishes a customs supervision area between the Shenzhen Park and Hong Kong as a "first line," and between the customs supervision area and other regions within the People's Republic of China as a "second line" [1] - Enterprises registered in the customs supervision area with independent legal status, research institutions, and registered non-enterprise technology units can import self-used research goods from the "first line" exempt from import taxes, including customs duties, VAT, and consumption tax [1] - When tax-exempt research goods and their R&D products circulate within the customs supervision area, any applicable import taxes must be paid if transferred to eligible entities due to bankruptcy or cancellation of the institution [1] - Import taxes must be paid when tax-exempt research goods and their R&D products enter the mainland through the "second line" [1]