CIIE Policy Guide: Preferential Tax Exemptions for Imported Exhibits Sold During the Exhibition Period

Imported exhibits sold during CIIE (Nov. 5-10) within a reasonable quota are exempt from import duties, import-stage VAT and consumption tax under Cai Guan Shui [2020] No. 38. Per-exhibitor limits: 12 pieces for machinery and electrical equipment, 5 for medical instruments, 5 for artworks; other exhibits capped at USD 20,000. Tobacco, alcohol, automobiles and state-prohibited imports are excluded.