It depends on the nature of the duty-free import of this instrument. In other words, if the instrument itself is encouraged by the state to import, that is to say, the instrument itself has no import tariff, then the instrument itself does not need to pay tariff. If the instrument is exempted from customs duties through the franchise tax exemption procedure, that is, the instrument is granted to research institutions such as scientific research institutes or universities for franchise tax exemption, then this tax exemption is specific. If the owner resells it to others later, then this tax exemption needs to be paid-because this tax exemption is stipulated.