财政部 海关总署 税务总局关于中国国际服务贸易交易会展期内销售的进口展品税收优惠政策的通知财关税〔2026〕22号

Core Viewpoint - The article outlines the tax exemption policy for imported exhibits sold during the China International Service Trade Fair, aimed at supporting the event and promoting international trade [2][3]. Tax Exemption Policy - Each exhibitor is allowed to sell imported exhibits within a specified tax-free quota, exempting them from import duties, VAT, and consumption tax [2]. - The policy excludes certain categories of goods, including prohibited items, endangered species products, tobacco, alcohol, automobiles, and items listed in the "Major Technical Equipment and Products Not Eligible for Tax Exemption" directory [2][4]. Sales Quotas for Exhibitors - Specific sales limits for different categories of imported exhibits are established, such as: - 10 units for machinery and electrical equipment (excluding medical instruments) [4] - 2 units for special-purpose vehicles [4] - 3 units for ships and floating structures [4] - 5 units for optical and precision instruments [4] - 24 units for medical instruments [4] - A monetary limit of $20,000 for other categories [4]. Reporting and Compliance - The Beijing International Service Trade Affairs Center is responsible for reporting the list of exhibitors and their sales to the Beijing Customs [3]. - After the fair, the center must report the implementation status of the policy to relevant government departments within three months [3]. Applicability - This notification applies to the service trade fairs held from 2026 to 2027 [3].