Customs duties have been reduced or exempted for special goods and equipment imported for the use of the handicapped.

残疾人专用的必须进口的物品和设备，减免进口关税。

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Generally, manufacturing goods, such as plant and equipment have been exempted from this tax.

一般说来，对于生产性商品如厂房和设备，免征这一税款。

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