If it's ordinary printed matter, it's duty-free goods for retail in duty-free shops approved by authorized authorities in the State Council or the State Council. However, if it is an unauthorized business test paper, it will not be tax-free.

According to the relevant legal basis, from June 1 day, 2026 to June 1 day, 2023, book wholesale and retail value-added tax will be exempted. The scope of books, newspapers and periodicals (i.e. magazines) shall be in accordance with the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing (Guo Shui Fa [1993] 15 1No.). Books, newspapers, magazines, books, newspapers and magazines are paper products printed by using printing technology according to the words, pictures and lines of the original text. Among them, books refer to books and pictures published by publishing units approved by the State Press and Publication Administration and compiled with international standard book numbers. The policy is based on the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Annotations on the Tax Scope of Some Goods of Value-added Tax (Guo Shui Fa [1993] 15 1No.). Therefore, the sales of e-books inevitably have to pay VAT.