The national fire and rescue service, the provincial, autonomous, municipal and municipal financial departments of the central government, the finance department of the xinjiang production corps, the guangdong division of the general customs administration, the customs office, the provinces, autonomous regions, municipalities directly under the central government and the tax offices of the individual municipalities under the plan:
In order to support the development of a comprehensive national fire service, the following information is provided on the import tax incentives:
1. From 1 january 2026 to 31 december 2030, the national integrated fire service imported fire and rescue equipment that cannot be produced in the country or which is sexually sufficient to meet its needs, free of import duties, value added tax and excise tax。
Ii. Equipment covered by the tax exemption policy is included in the list of exemptions for imports of fire and rescue equipment (see annex 1). The catalogue is adjusted in due course by the ministry of finance, in cooperation with the general customs administration, the general tax administration, the national fire and rescue service and the ministry of industry and information technology, taking into account the needs of fire and rescue missions and developments in the domestic industry。
Iii. The national fire and rescue service has issued the national fire and rescue integrated service identification form for the import of fire and rescue equipment for the importation of equipment at all levels of the national integrated fire and rescue unit, which is included in the tax-exempt list of fire and rescue imports (see annex 2). All levels of the national integrated fire and rescue teams apply to customs for exemption from import duties on fire and rescue equipment in accordance with the relevant provisions of the national integrated fire and rescue manual. The import of fire-fighting rescue equipment is regulated by customs on the basis of tax-exempt goods。
Iv. The national fire and rescue authority has taken the lead in developing the tax-free importing of fire and rescue equipment scheme, specifying the unit conditions for importation and the requirements for registration, use and management of duty-free fire and rescue equipment once imported。
V. The national fire and rescue service conducts an annual summary assessment of the implementation of the policy for the previous year, analyses the value of imported equipment and tax exemptions, the effectiveness of the implementation of the policy, problems, etc., and provides statistics on the classification of major imported equipment and its subdivisions. The above-mentioned report is sent to the ministry of finance by 31 march each year and is copied to the general customs administration and the general tax administration。
Annex
1.
Tax-free catalogue of imports of fire and rescue equipment. PDF
2.
National comprehensive fire rescue team import confirmation form for fire rescue equipment. PDF
Ministry of finance
13 february 2026
