Don't belong. According to relevant public information, although import bill contracts and overseas payment contracts involve banks or other financial institutions, they are not loan contracts within the scope of stamp duty taxation. A loan contract refers to a contract in which the parties agree that one party will transfer the ownership of a certain kind and quantity of currency to the other party, and the other party will return the same kind and similar quantity of currency within a certain period of time, that is, a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.