KYB CHINA(1997年1月22日国务院批准 1997年4月10日海关总署令第61号发布 自发布之日起施行)
(Approved by the State Council on January 22, 1997, promulgated by Order No. 61 of the General Administration of Customs on April 10, 1997, and effective as of the date of promulgation.)
为了支持残疾人康复工作，有利于残疾人专用品进口，制定本规定。
These Provisions are formulated to support the rehabilitation of disabled persons and facilitate the import of articles specially used by disabled persons.
进口下列残疾人专用品，免征进口关税和进口环节增值税、消费税：
Import duties and import-linked VAT and consumption tax shall be exempted for the import of the following articles specially used by disabled persons:
(一)肢残者用的支辅具，假肢及其零部件，假眼，假鼻，内脏托带，矫形器，矫形鞋，非机动助行器，代步工具(不包括汽车、摩托车)，生活自助具，特殊卫生用品；
(1) Supporting aids for persons with limb disabilities, artificial limbs and their parts, artificial eyes, artificial noses, internal organ support belts, orthoses, orthopedic shoes, non-motorized walking aids, mobility aids (excluding automobiles and motorcycles), self-help aids for daily living, and special hygiene articles;
(二)视力残疾者用的盲杖，导盲镜，助视器，盲人阅读器；
(2) White canes for persons with visual disabilities, guide mirrors, vision aids, and reading devices for the blind;
(三)语言、听力残疾者用的语言训练器；
(3) Language training devices for persons with speech and hearing disabilities;
(四)智力残疾者用的行为训练器，生活能力训练用品。
(4) Behavior training devices and daily living skills training articles for persons with intellectual disabilities.
进口前款所列残疾人专用品，由纳税人直接在海关办理免税手续。
For the import of the articles specially used by disabled persons listed in the preceding paragraph, the taxpayer shall directly handle the duty exemption procedures with the customs.
有关单位进口的国内不能生产的下列残疾人专用品，按隶属关系经民政部或者中国残疾人联合会批准，并报海关总署审核后，免征进口关税和进口环节增值税、消费税：
For the import of the following articles specially used by disabled persons that cannot be produced domestically, upon approval by the Ministry of Civil Affairs or the China Disabled Persons' Federation according to the subordinate relationship, and after review by the General Administration of Customs, import duties and import-linked VAT and consumption tax shall be exempted:
(一)残疾人康复及专用设备，包括床房监护设备、中心监护设备、生化分析仪和超声诊断仪；
(1) Rehabilitation and special equipment for disabled persons, including bedside monitoring equipment, central monitoring equipment, biochemical analyzers, and ultrasonic diagnostic instruments;
(二)残疾人特殊教育设备和职业教育设备；
(2) Special education equipment and vocational education equipment for disabled persons;
(三)残疾人职业能力评估测试设备；
(3) Vocational ability assessment and testing equipment for disabled persons;
(四)残疾人专用劳动设备和劳动保护设备；
(4) Special labor equipment and labor protection equipment for disabled persons;
(五)残疾人文体活动专用设备；
(5) Special equipment for cultural and sports activities for disabled persons;
(六)假肢专用生产、装配、检测设备，包括假肢专用铣磨机、假肢专用真空成型机、假肢专用平板加热器和假肢综合检测仪；
(6) Special production, assembly, and testing equipment for artificial limbs, including special milling machines for artificial limbs, special vacuum forming machines for artificial limbs, special flatbed heaters for artificial limbs, and comprehensive testing instruments for artificial limbs;
(七)听力残疾者用的助听器。
(7) Hearing aids for persons with hearing disabilities.
本规定第三条规定的有关单位，是指：
The relevant entities referred to in Article 3 of these Provisions mean:
(一)民政部直属企事业单位和省、自治区、直辖市民政部门所属福利机构、假肢厂和荣誉军人康复医院(包括各类革命伤残军人休养院、荣军医院和荣军康复医院)；
(1) Enterprises and institutions directly under the Ministry of Civil Affairs, and welfare institutions, artificial limb factories, and honor disabled soldiers rehabilitation hospitals (including various types of revolutionary disabled soldiers sanatoriums, honor military hospitals, and honor rehabilitation hospitals) under the civil affairs departments of provinces, autonomous regions, and municipalities directly under the Central Government;
(二)中国残疾人联合会(中国残疾人福利基金会)直属事业单位和省、自治区、直辖市残疾人联合会(残疾人福利基金会)所属福利机构和康复机构。
(2) Institutions directly under the China Disabled Persons' Federation (China Disabled Persons' Welfare Foundation), and welfare institutions and rehabilitation institutions under the disabled persons' federations (disabled persons' welfare foundations) of provinces, autonomous regions, and municipalities directly under the Central Government.
依据本规定免税进口的残疾人专用品，不得擅自移作他用。
Articles specially used by disabled persons imported with duty exemption under these Provisions shall not be diverted to other uses without authorization.
违反前款规定，将免税进口的物品擅自移作他用，构成走私罪的，依法追究刑事责任；尚不构成犯罪的，按走私行为或者违反海关监管规定的行为论处。
If the articles imported with duty exemption are diverted to other uses without authorization in violation of the preceding paragraph, and the act constitutes smuggling, criminal liability shall be pursued according to law; if it does not constitute a crime, it shall be dealt with as an act of smuggling or an act violating customs supervision regulations.
海关总署根据本规定制定实施办法。
The General Administration of Customs shall formulate implementing measures in accordance with these Provisions.
本规定自发布之日起施行。
These Provisions shall come into effect as of the date of promulgation.