三部门明确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，自2月10日起执行

Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration announced new tax policies for the He Tao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, effective from February 10, 2026, aimed at facilitating the import of research goods for eligible entities within a specific customs supervision area [1] Group 1: Tax Policies - The customs supervision area in the He Tao Shenzhen Park will operate under a "first line" arrangement with the Hong Kong Special Administrative Region, allowing eligible enterprises and research institutions to import self-used research goods exempt from import duties, VAT, and consumption tax [1] - Goods entering the mainland from the customs supervision area will follow a "second line" protocol, where tax-exempt research goods and their R&D products must comply with customs procedures, and any applicable import taxes must be paid by the benefiting entities [1] - If import taxes have already been paid or supplemented in the "first line" or within the customs supervision area, no additional import taxes will be required at this stage [1]