On September 20, authorities including the Beijing Municipal Commerce Bureau and the Beijing Municipal Finance Bureau issued the Notice on the Review of Eligibility of Foreign-funded R&D Centers for Equipment Import Tariff Exemption.
I. Eligibility
Foreign-funded R&D centers that are entitled to the preferential policies shall meet all of the following conditions:
1. R&D Investment: for independent legal entities, the total investment shall be no less than USD 8 million; for non-independent legal entities, the total R&D investment shall be no less than USD 8 million.
2. It shall have a minimum of 80 full-time staff engaged in research and experimental development.
3. The total original value of equipment purchased since the establishment of the foreign-funded R&D center shall be no less than 20 million yuan.
II. Application Documents
1. Original copy of the application form;
2. Original copy of the review form;
3. Photocopies of the most recent capital verification report and the audit report copy of the foreign-funded R&D center for the previous year;
4. Original copy of the list of all purchased equipment of the foreign-funded R&D center;
5. Original copy of the commitment letter stating that the purchase agreement for the imported equipment has been signed and the equipment will be delivered before the end of the year of the application;
6. Original copy of the roster of full-time staff engaged in research and experimental development at the center.
III. Review Procedures
1. The foreign-funded R&D center submits the required documents to the Beijing Municipal Commerce Bureau;
2. After its acceptance and initial examination, the Beijing Municipal Commerce Bureau will lead relevant departments to hold a joint review meeting;
3. For approved eligible centers, a notice shall be published jointly and the list of approved centers reported to Beijing Customs, copied to the Beijing Municipal Finance Bureau and the Beijing Municipal Tax Service, submitted to the Ministry of Commerce, and communicated to relevant foreign-invested R&D centers. For unapproved centers, results of the review shall be given in written form and the reasons made known to the applicants.
4. The review results shall be given within 45 working days upon acceptance of the application, excluding the time for submission of supplementary documents or changed documents.
IV. Other Provisions
1. Taxes already collected that qualify for exemption shall be refunded upon application, together with interest at the prevailing demand-deposit rate for the corresponding period.
2. Where a foreign-invested R&D center undergoes changes such as its name or business scope alterations, it shall promptly report such changes to the Beijing Municipal Commerce Bureau for confirmation on continued policy eligibility.
3. The Administrative Committee of the Beijing Economic-Technological Development Area (BDA), which has been authorized by the municipal government, together with commerce bureaus of six districts including Chaoyang, Haidian, Tongzhou, Shunyi, Changping and Daxing, may implement the policy by reference.
Authorized competent authorities shall take the lead in convening joint review meetings and submit the list of qualified entities to the Beijing Municipal Commerce Bureau. The Beijing Municipal Commerce Bureau shall solicit opinions in writing from Beijing Customs, the Beijing Municipal Finance Bureau and the Beijing Municipal Tax Service. Upon unanimous consent, authorized competent authorities shall release public announcements and notify relevant foreign-invested R&D centers. The Beijing Municipal Commerce Bureau shall notify Beijing Customs in writing, copy the document to the Beijing Municipal Finance Bureau and the Beijing Municipal Tax Service, and report the review results to the Ministry of Commerce. For non-compliant applicants, written review comments stating the reasons shall be issued.
V. Validity Period
From January 1, 2026 to December 31, 2030.