- During the construction stage of an approved enterprise or approved domestic enterprise, the enterprise shall be exempted from customs and import duties and other similar taxes on machinery, equipment, spare parts, raw materials, vehicle and other goods necessary and exclusively required by that enterprise for construction.
- Raw materials for trial operations of an approved enterprise or approved domestic enterprise may be exempted from import duties provided that the quantity of such raw materials does not exceed eighteen month’s supply for one shift production operation.
- 5 years tax holiday