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 15th Five-Year Plan period (i.e., 2026–2030), 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; from 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 Shanghai One-stop Government Service Platform – Sui Shen Ban, and submit hard copies to the Shanghai Municipal Commission of Commerce. 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 innovation costs, attracts global R&D investment, and strengthens Shanghai’s position as an international innovation hub.

Reference:

上海市商务委 上海市财政局 上海海关 上海市税务局关于“十五五”期间上海外资研发中心享受进口税收政策的通知