Can foreign donors donate anti-epidemic materials to China without import duties?
Some materials donated by overseas donors for poverty alleviation and charity can be exempted from import duties and import value-added tax.
These include medical materials: basic medical drugs, basic medical devices, medical books and materials directly used to treat diseases of poor patients or endemic diseases in poverty-stricken areas, and basic medical care and public sanitation.
("Questions and Answers on Overseas Chinese Policies and Regulations")
[serving overseas Chinese is all in the treasure of overseas Chinese]