For foreign - funded enterprises founded before march 31 , 1996 , import of goods within the stipulated total investment and approved additional investment is exempt from import duty during the grace period before dec . 31 , 1997 , for projects with total investment above us 30 million ; before dec . 31 , 1996 , for projects with total investment less than us 30 million . tax should be levied accordingly for their import beyond total investment 1996年3月31日前依法批准设立的外商投资企业在规定的宽限期内投资总额在3000万美元以上的项目在1997年12月31日前投资总额在3000万美元以下的项目在1996年12月31日前按规定在投资总额以及经批准追加的投资额内进口的货物，可以享受免税优惠，对超出投资总额进口的货物，应照章征税。
