境外防疫物资捐赠到底怎么做？（attached with English version）
自新冠肺炎疫情爆发以来，防疫物资的缺乏一直是防疫工作中的一个重大挑战，也是广大人民群众最关心的问题。海内外同胞和国际友人纷纷动用自己的力量和资源来搜寻防疫物资并送到战斗在一线的医务人员身边。在国内物资极度匮乏的情况下，来自境外的物资便显得尤为重要。但与国内物资捐赠不同，防疫物资的境外捐赠由于涉及到进口、清关和免税的事项，需要满足海关总署、财政部、国家税务总局以及国家药品监督管理局等多部门政策法规的要求，分散且复杂。
因此，本文对这些法律规定和要求进行了汇总和整理，并加入防疫期间各方推出的新政策要求，供大家参考。
一
谁可以进行境外捐赠？
二
谁可以接受境外捐赠？
1.根据2020年1月26日发布的《民政部关于动员慈善力量依法有序参与新型冠状病毒感染的肺炎疫情防控工作的公告》规定，慈善组织为湖北省武汉市疫情防控工作募集的物资目前只能由湖北省红十字会、湖北省慈善总会、湖北省青少年发展基金会、武汉市慈善总会和武汉市红十字会接收。
2.武汉后期对定向捐赠有所放宽。根据2020年1月30日发布的《武汉市红十字会对社会公告（第六号）》内容，以武汉市红十字会为受赠人的捐赠物资如果捐赠人有意定向捐赠给特定的医疗机构，则捐赠人可以在与该医疗机构联系确认后将捐献物资直接发往受捐单位，并在后期凭定向受捐单位证明在武汉市红十字会补办捐赠手续。
在上述所有受赠人中，只有下表中列出的受赠人可以依法享受进口物资免税的政策。
三
如何办理免税？
根据《暂行办法》第8条规定，进口捐赠物资由受赠人向海关申请办理减免税手续，而各地海关则对此有更为具体的规定。以武汉海关为例，其在《武汉海关关于用于新型冠状病毒肺炎疫情防控和治疗的进口捐赠物资办理通关手续的公告》中规定受赠人也可委托使用人，由使用人向使用人所在地海关办理减免税手续，并列出了所需提交的材料清单。
在此基础上，《免税政策公告》针对此次疫情期间的防疫物资捐赠，作出了以下三点补充说明：
（1） 已征税进口且尚未申报增值税进项税额抵扣的，可凭主管税务机关出具的《防控新型冠状病毒感染的肺炎疫情进口物资增值税进项税额未抵扣证明》，向海关申请办理退还已征进口关税和进口环节增值税、消费税手续。
（2） 已申报增值税进项税额抵扣的，仅向海关申请办理退还已征进口关税和进口环节消费税手续。
（3） 有关进口单位应在2020年9月30日前向海关办理退税手续。
（4） 以上免税和退税手续可按照或比照海关总署2020年第17号公告，先登记放行物资，再按规定补办。
四
需要准备哪些文件？
（1）捐赠意向书和相应的品质完好及物资价值证明资料（有定向捐赠医院请可写明捐赠医院名称）；
（2）捐赠物资清单，包括物资名称、规格、保质期、用途及数量等；
（3）捐赠人身份证文件复印件:企业或组织提供相关执照,个人提供身份证或护照等；
（4）受赠人接受境外慈善捐赠物资进口证明；
（5）捐赠物资分配使用清单；
（6）发票和装箱单 Commercial Invoice/ Packing List；
以上文件的样本和具体填写要求可以在《武汉市红十字会应对新型冠状病毒感染肺炎疫情海外物资捐赠流程》中查到。
五
对捐赠物资有哪些要求？
2．药品类物资
同样地，表中第4项的备案手续也可凭借医药主管部门的证明先予放行，后期再予以补办。
3.武汉对境外医疗器械生产企业产品的特别规定
此外，武汉市新型肺炎防控指挥部应急保障组于1月30日发布了《关于采购或捐赠防疫医用耗材有关事项的公告》(以下简称《公告》)，对捐赠物资有关标准和事项进行了详细说明。其中，对境外医疗器械生产企业产品有如下规定：
（1）在境内取得进口医疗器械产品注册证等资质的，可以采购或捐赠；
（2）未在境内取得进口医疗器械产品注册证，符合附件中“国外标准”任何一个，相关产品可以提供境外医疗器械上市证明文件和检验报告的，可以采购或捐赠，到货后直接发往医疗机构使用；
（3）未在境内取得进口医疗器械产品注册证，符合附件中“国外标准”任何一个，但相关产品无法提供境外医疗器械上市证明文件和检验报告的，由武汉市新型肺炎防控指挥部应急保障组到货物现场查验，必要时抽样送检验机构对关键指标进行检验，符合要求的，发往医疗机构使用。不符合以上情形的，无论是采购还是捐赠的物资，均不得作为医用。确有特殊需要的，由武汉市市场监督管理局将产品送有资质的检验机构按附件中“国内标准”检验合格后方可使用。
获取本文所涉及的政策法规文件链接，请点击阅读原文。
附英文版：Anti-coronavirus series - Suggestions and tips for effective and efficient international donation
● TAN Dorothy，Legal Researcher of ForNGO
Since the outbreak of the Novel coronavirus pneumonia (NCP) , insufficient personal protective equipment (PPE) has been a major challenge and a matter of greatest concern to the public. Domestic and overseas compatriots and our international friends have been using their own strength and resources to search for PPE supplies (masks, gloves, goggles, gowns, hand sanitizer, soap and water, cleaning supplies etc.) and sent them to the health workers at the front line. Supplies from overseas are particularly important right now since we are extremely short of that domestically. However, overseas donation needs to go through more procedures than domestic donation such as customs declaration and tax exemption. To complete the donation, donors have to comply with complicated policies and regulations of the General Administration of Customs, the Ministry of Finance, the State Taxation Administration, the National Medical Products Administration. and so on.
By analyzing related laws and regulations, we summarized a list of legal requirements regarding overseas donation of PPE supplies which also includes the new related policies issued by different government departments to prevent the spread of this outbreak.
A
Who can make overseas donations?
All donors listed above are qualified for related tax-free policy, and domestic donors listed in 2-4 are newly added to encourage searches for overseas resources. It should be noted that the tax-exemption policy for newly-added donors is limited to donations made during January 1, 2020 to March 31, 2020.Although domestic foundations and social service organizations are not included in the newly-added donors, they are not prevented from making overseas donations. However, they will not get tax breaks while importing their overseas donations.
B
Who can accept overseas donations?
Any government departments, enterprises and public institutions, social groups, and individuals within China may accept overseas donations of PPE supplies. However, there are two special requirements on donations to Wuhan:
1. According to the Announcement of Mobilizing Charitable Forces to Participate in the Prevention and Control of Novel Coronavirus Pneumonia in an Orderly Manner promulgated by the Ministry of Civil Affairs on January 26, 2020, donations of PPE supplies made by charitable organizations for the NCP to Wuhan can only be received by Red Cross Society of China Hubei Branch, Hubei Charity Federation, Hubei Youth Development Foundation, Wuhan Charity Federation and Red Cross Society of China Wuhan Branch.
2. According to the announcement issued by Red Cross Society of China Wuhan Branch on January 30, 2020, donors can send the donations directly to the medical institutions after confirming with them if donors intentionally make donations to specific medical institutions in Wuhan andthe Red Cross Society of China Wuhan Branch is the donee. Donors can complete the donation procedure later with the written confirmation issued by the targeted medical institution and get the donation receipt from the Red Cross Society of China Wuhan Branch.
Of all the donees mentioned above, only the donees listed below are qualified for related tax-exemption policy.
C
How to apply for tax exemption?
1. Tax exemption includes:
2. Tax-free PPE supplies include:
3. Procedure
According to Article 8 of Provisional Measures, the donees shall complete formalities with the customs for duty relief for the imported donations. Local customs may have more specific regulations thereon. Taking Wuhan Customs as an example, the donees may entrust the user to complete the tax reduction and exemption procedures with the customs of the user's locality according to Wuhan Customs Announcement on Customs Clearance Procedures for Imported Donated Materials Used for the Prevention and Treatment of Epidemic Situation Caused by Novel Coronavirus Pneumonia.
Besides, Tax Exemption Policy Announcement includes the following supplementary explanation for the tax-exemption policy:
(1) For those imported with tax paid and for which no deduction of input VAT has been declared yet, the formalities for refunding the levied import duties and import VAT and consumption tax may be handled with the customs on the strength of the Proof of Non-deduction of Input Value-added Tax on Imported Goods for Prevention and Control of New Coronavirus Pneumonia Infection Epidemic issued by the competent tax authorities;
(2) Where the deduction of input VAT has been declared for, the formalities for refunding the levied import duties and import consumption tax may be handled only with the customs.
(3) Relevant formalities for the tax refund shall be completed with the customs by September 30, 2020.
(4) For tax-free imported goods and materials under this Announcement, the Announcement [2020] No.17 of the General Administration of Customs may apply mutatis mutandis to the registration of release of such goods and materials before relevant formalities are completed as required.
D
What are the required documents?
Donors need to prepare the following documents in advance for customs declaration, though each local customs may have slightly different requirements:
(1)The letter of donation (please indicate the name of the donee if there is a targeted donation institution） and corresponding proof of the supplies’ quality and value;
(2)A list of donated supplies, including their names, specifications, shelf life, uses and quantity;
(3)Photocopy of the donor's identity information: a company or organization shall provide its license, and an individual shall provide the ID card or the passport;
(4)Donee's confirmation to accept overseas donations;
(5)The letter of the distribution of donated supplies;
(6)Commercial Invoice and Packing List,
Templates and specific requirements can be found in Wuhan Red Cross Society's Overseas Donation Process for the Epidemic Situation Caused by Novel Coronavirus Pneumonia.
E
What are the requirements for donated materials?
1. Medical equipment supplies
Due to the urgency of the outbreak of NCP, those supplies can be released first at customs and donors can complete the procedures mentioned in 6-7 above later with a certificate issued by a competent pharmaceutical department according to the Announcement [2020] No.17 of the General Administration of Customs.
2．Drugs
Similarly, the filing procedure for item 4 in the table can be completed later.
3．Wuhan's special requirements on PPE supplies
The Emergency Support Team of the Wuhan Novel coronavirus pneumonia Prevention and Control Headquarters (hereinafter referred to as “the Emergency Support Team in Wuhan”) issued the Announcement on the Purchase of or Donation of Epidemic Medical Consumables on January 30 and explained detailed standards and requirements on PPE supplies as followed：
(1) Products with Registration certificate of imported medical devices (hereinafter referred to as “Registration certificate”) are qualified to be used for medical purpose；
(2) Products without the Registration certificate are also qualified if they meet any foreign standard in the annex and both its certificate of coming into market and test report are available. These products can be delivered to medical institutions directly;
(3) Products without the Registration certificate, the certificate of coming into market and test report are not allowed to use unless they meet the foreign standard in the annex and pass the inspection of the Emergency Support Team in Wuhan.
Other than those, none of the supplies can be used for medical purposes. In special cases, the Wuhan Market Supervision and Administration Bureau will send some products to a qualified inspection agency and only the products that are qualified under the Domestic Standards in the annex can be used by medical institutions.