(Adopted by the State Council on January 3, 1999, promulgated by
the General Administration of Customs on March 10, 1999, effective
as of April 1, 1999)
Article 1 These Provisions reformulated in
order to implement opening-up policy, strengthen international
exchange and promote the development of foreign trade and
economy.
Article 2 For permanent resident offices
established by foreign enterprises, news agencies, economic and
trade organizations, cultural associations and foreign legal
persons upon approval by competent departments of the People's
Republic of China, if their permanent residents such as foreign
citizens, overseas Chinese and dwellers form Hong Kong, Macao and
Taiwan (including their spouses and minor children living with
them) as well as other permanent residents (hereinafter referred to
as permanent residents), who have been allowed to enter into China
and have lived in China for more than one year, import articles for
self use, these Provisions shall be applied. These persons
include:
(1) permanent residents in permanent resident offices
established in China by foreign enterprises, economic, trade and
cultural organizations;
(2) permanent residents in permanent resident offices
established in China by foreign non-government organizations of
economic, trade and cultural associations;
(3) permanent correspondents of permanent foreign news agencies
in China;
(4) permanent foreign residents in Chinese-foreign equity joint
ventures, cooperative joint ventures and wholly foreign-funded
enterprises in China;
(5) foreign experts (including experts from Hong Kong, Macao and
Taiwan) and overseas Chinese experts who have been long working in
China;
(6) foreign students and overseas Chinese students who have been
long studying in China.
Article 3 Articles for self use such as
household pickup camera, camera, portable radio cassette player,
portable laser phonograph and portable computer taken into China by
the six categories of permanent residents mentioned above who live
in China for more than one year (i.e. their work visas or study
visas are valid for more than one year) when they enter into China
for the first time during the term of validity of their visas are
exempted from import taxes, upon the examination and verification
by the competent Customs at the places where they are situated,
with the limit of only one for each variety; taxes shall be levied
according to the provisions on articles exceeding the limit.
Article 4 Teaching and researching articles
such as books, materials, instruments for scientific research,
tools, samples and reagents taken into China by foreign experts
(including experts from Hong Kong, Macao and Taiwan) and overseas
Chinese experts conforming to the provisions of Article 2 are
exempted from import taxes within the reasonable number for self
use.
Article 5Articles other than those as
stipulated in Articles 3 and 4 taken into China by above-mentioned
foreigners during the period of living, working and studying in
China shall be handled in accordance with the Measures of the
Customs of the People's Republic of China for Supervision and
Control over Belongs and Articles Carried by Passengers Entering or
Exiting China.
Article 6 Imported duty-free articles prescribed
above shall be supervised and controlled by the Customs according
to its relevant provisions on duty-free import articles.
Article 7 Articles taken into China by
permanent residents (including their spouses and minor children
coming with them and residing in China) working for embassies (or
consulates) of foreign countries (including regions) in China,
special organizations of the United Nations and permanent resident
(representative) offices of international organizations shall be
handled in accordance with current provisions.
Article 8 If there is any divergence between
previous policies and provisions and these Provisions, these
Provisions shall prevail.
Article 9 The General Administration of Customs
are to formulate implementing rules in accordance with these
Provision.
Article 10 These Provisions take effect as of
April 1, 1999.
(english.gov.cn)
