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一、凡公立及巳立案之私立学校,文教机关及团体(以下简称文教机关)向国外订购自用或接受国外捐赠文化教育用品申请免税进口事项,按照本暂行办法办理之。二、本办法所称之文化教育用品进口免税项目如下:(一)书籍、刊物、图表;(二)标本、模型、语言录音片;(三)科学实验器械、仪器及其零件;(四)化学及医学研究实验物品;
First, all public and private schools, cultural and educational institutions and organizations (hereinafter referred to as cultural and educational institutions) to purchase or receive foreign donations of cultural and educational supplies for duty-free import items, in accordance with the Interim Measures. 2. The import exemption items for cultural and educational articles referred to in the present Measures are as follows: (1) books, publications and charts; (2) samples, models and audio tapes; (3) scientific experimental instruments, instruments and their parts; Chemical and medical research experiment items;