残疾人专用品免征进口税收暂行规定

海关总署令第61号
（Approved by the State Council on January 22， 1997 and promulgated¹ by Decree No. 61 of the General Customs Administration on April 10， 1997）
颁布日期：19970122 　实施日期：19970410 　颁布单位：国务院

　　Article 1 These Measures are formulated² with a view to supporting the work of recovery of the disabled， facilitating the import of the special-purpose articles for the disabled.

　　Article 2 Customs import duties and value-added taxes or consumption taxes in import links shall be exempted³ from on the following import special-purpose articles for the disabled：

　　（1） The propping⁴ and auxiliary⁵ utensils⁶， artificial limbs and relevant parts， artificial eyes， artificial noses， supporting belts for internal organs， orthopedic appliances， orthopedic shoes， non-motorized walking-aids， means of transport instead of walk（not including cars， motors）， self-help living appliances， or special sanitary⁷ materials for the mutilated persons；

　　（2） Walking-sticks for the persons disabled in eyes， guided glasses for the blind， sight-aids， reading appliances for the blind；（3） Language training appliances for the lingually⁸ or aurally⁹ disabled；

　　（4） Action training appliances and living ability training articles for the intellectually disabled.

　　When importing the special-purpose articles for the disabled as prescribed in the proceeding¹⁰ paragraph， the duty payers shall go through the formalities of exemption¹¹ from Customs duties directly at the Customs authorities.

　　Article 3 The following special-purpose articles for the disabled which are imported by relevant units and can not be made in China shall， upon the approval of the Ministry¹² of Civil Affairs or the Chinese Federation¹³ for the disabled according to subordinate relations and after examination of the General Customs Administration， be exempted from Customs import duties and value-adding taxes or consumption taxes：

　　（1） Recovery equipments and special-purpose equipments for the disabled， including guarding equipments of beds or wards¹⁴ of hospitals， central guarding equipments， biochemical analyzing¹⁵ instruments and ultrasonic¹⁶ diagnosing instruments；

　　（2） Specific educational equipments and professional educational equipments for the disabled；

　　（3） Instruments of assessing and gauging¹⁷ of professional ability for the disabled；

　　（4） Special-purpose working instruments and working protection instruments for the disabled；

　　（5） Special-purpose instruments for the cultural and sports acts of the disabled；

　　（6） Special-purpose equipments for producing assembling and testing artificial limbs， including special-purpose milling and polishing machines， special-purpose vacuum forming machines， special-purpose flat hearing machines and comprehensively testing instruments employed in artificial limbs production；

　　（7） Hearing aids used by persons disabled in ears.

　　Article 4 The term “relevant units” stipulated¹⁸ in Article 3 of these Measures denotes：

　　（1） Enterprises and institutions directly under the Ministry of Civil Affairs， and welfare institutions， artificial limbs factories and recovery hospitals for disabled disaled soldiers（including various kinds of sanitariums for disabled revolutionary soldiers， hospitals and recovery hospitals for disabled disaled soldiers directly under provinces， autonomous¹⁹ regions and municipalities directly under the Central Government；

　　（2） Institutions directly under the Chinese Federation for the Disabled（the Chinese Welfare Foundation for the Disabled）， welfare institutes and recovery institutes directly under the Federation for the Disabled（the Welfare Foundation for the Disabled） of provinces， autonomous regions and municipalities directly under the Central Government；

　　Article 5 The import special-purpose articles for the disabled with duties exemption according to These Measures shall not be used for other purposes.

　　Where anyone， in violation²⁰ of the provisions of the proceeding paragraph， use the import articles with duties exemption for other purposes， and such an act constitutes a smuggling²¹ crime， he shall be investigated for criminal responsibilities in accordance with law； Where such an act does not constitutes a crime， the case shall be treated as a smuggling act or an act violating Regulations on Customs control.

　　Article 6 Provisions for implementation²² shall be formulated by the General Customs Administration in accordance with These Measures.

　　Article 7 These Measures shall come into effect as of the date of promulgation²³.