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进口的医疗仪器设备在科研与教学中占有重要地位，因此，在进口医疗仪器设备通关工作中以下几点值得重视。1申请免税的程序申请单位若是首次申请免税进口科教用品，应持本单位有关批准文件向单位所在地主管海关申请办理“资格认定”手续，经海关审核符合科研和教学享受免税单位
Imported medical equipment occupies an important position in scientific research and teaching. Therefore, the following points in importing medical equipment and equipment are worthy of attention. 1 Procedures for applying for tax exemption If the application unit applies for tax-exempt imports of scientific and educational supplies for the first time, it shall apply for the “qualification certification” formalities with the competent customs authorities of the place where the relevant approval documents of the unit are applied. The customs inspection shall comply with the tax exemption for scientific research and teaching.