ISSUING AUTHORITIES: 

Shanghai Municipal Commission of Commerce

Shanghai Municipal Finance Bureau

Shanghai Customs

Shanghai Tax Service, State Administration of Taxation

DATE OF ISSUANCE:

April 8, 2026

Shanghai has officially launched the qualification review relating to import equipment tax exemptions for foreign-invested R&D centers for the period (i.e., taptap点点), implementing national preferential policies for sci-tech innovation. The policy is valid from January 1, 2026, to December 31, 2030.

Jointly reviewed by four municipal authorities, eligible foreign-invested R&D centers (independent legal entities, internal departments or branches) can apply for exemptions on imported R&D equipment. Applications for 2026 close on May 31; taptap点点 2027 to 2030, the annual window runs January 1 to March 31.

Applicants must submit four copies of the required materials (e.g., application form, business license, audit reports, equipment purchase documents, staff roster, and authenticity commitment) via the , and submit hard copies to the . Reviews will be completed within 45 working days of complete submission, with the approved list published publicly.

Previously paid eligible taxes, plus interest, can be refunded. Strict oversight applies: unauthorized disposal of duty-free goods or fraudulent qualification claims will result in penalties, policy suspension, and back-tax payment.

This initiative cuts taptap点点 costs, attracts global R&D investment, and strengthens Shanghai’s position as an international taptap点点 hub.

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