The medical instruments, such as ventilators, patient monitors, heart pacemakers, and dentistry chairs, etc., imported by medical colleges and universities shall not be exempt from taxes.

• 对医学类大专院校进口的治疗仪器如呼吸机、监护仪、心脏起搏器、牙科椅等手术及治疗仪器应不予免税。