Are the goods for the disabled imported by foreign trade companies duty-free?
(1) assistive devices, artificial limbs and their components, artificial eyes, nose, visceral belts, orthoses, orthopedic shoes, non-motorized walkers, vehicles (excluding automobiles and motorcycles), self-help appliances for daily life, and special sanitary articles;
(2) Blind crutches, goggles, visual AIDS and blind readers for the visually impaired;
(3) Language trainers for people with language and hearing disabilities;
(4) Behavior training equipment and life ability training supplies for people with mental retardation.
Risk warning: In order to support the rehabilitation of the disabled and facilitate the import of special products for the disabled, taxpayers should go through the duty-free formalities directly at the customs when importing special products for the disabled that are exempted from import tax according to the law. In addition, products for the disabled imported duty-free shall not be used for other purposes without authorization.