PROTECTION OF CULTURAL RELICS LAW

Law of the People’s Republic of China on Protection of Cultural Relics

Law of the People’s Republic of China

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES RELATING TO THE TAX TREATMENT OF ENTERPRISES WITH FOREIGN INVESTMENT WHICH FOREIGN INVESTOR’S CAPITAL CONTRIBUTION LOWER THAN 25%

The State Administration of Taxation

Circular of the State Administration of Taxation on Issues Relating to the Tax Treatment of Enterprises with Foreign Investment which
Foreign Investor’s Capital Contribution Lower than 25%

GuoShuiHan [2003] No. 422

April 18, 2003

State tax bureaus and local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government,
municipalities separately listed on the State plan:

For facilitating localities to accurately understand, carry out and implement the Circular of the MOFTEC, the State Administration
of Taxation, the State Administration for Commerce and Industry, and the State Administration of Foreign Investment on Issues Relating
to Strengthening the administration over the Examination and Approval, Registration, Foreign Exchanges and Taxes of Enterprises with
Foreign Investment (WaiJingMaoFa [2002] No.575), here is to clarify the issues relating to the tax treatment of the newly-established
enterprises with foreign investment with actual capital contributions by foreign investors lower than 25% (hereinafter referred to
as enterprises that foreign investment lower than 25%):

Issues on applicable tax system. The applicable tax system to enterprises that foreign investment lower than 25% shall be the same
as that to domestic enterprises without enjoying the preferential tax treatment granted to enterprises with foreign investment, unless
otherwise provided for by the State Council.

II.

Issues on tax registration. Enterprises that foreign investment lower than 25% shall be treated as domestic enterprises when handling
with tax registration, unless otherwise provided for by the State Council.

Please abide by and implement the present Circular.

The State Administration of Taxation
2003-04-18

MEASURES FOR MANAGEMENT OF PATENT AGENCIES

The State Intellectual Property Office

Order of the Director of the State Intellectual Property Office

No.30

In order to regulate management and supervision of the patent agency industry, the Measures for Management of Patent Agencies are
formulated and hereby promulgated. The Measures shall come into force on July 15, 2003.

The Measures on Approving the Establishment of Patent Agencies (for Interim Implementation) promulgated by No.23 Order of the State
Intellectual Property Office will be abolished at the same time.

Director of the State Intellectual Property Office Wang Jingchuan

June 6, 2003

Measures for Management of Patent Agencies

Chapter I General Provisions

Article 1

In order to perfect the system of patent agencies, maintain the normal order of patent agency industry and guarantee the practice
of by the patent agencies and patent agents by force of law, the Measures are formulated according to the Patent Law, the Regulations
on Patent Agencies and the relevant provisions of the State Council.

Article 2

The State Intellectual Property Office and the intellectual property offices of the provinces, autonomous regions and municipalities
directly under the Central Government shall manage and supervise patent agencies and patent agents according to the Patent Law, the
Regulations on Patent Agencies and the Measures.

All China Association of Patent Agents shall organize and guide patent agencies and patent agents to perform the Patent Law, the Regulations
on Patent Agencies and the Measures by example, regulate professional conducts, strictly adopt professional self regulation, and
increasingly improve professional service level.

Chapter II Establishment, Modification, Close-up and Revocation of Patent Agencies and their office

Article 3

the organization form of patent agencies shall be a partnership patent agency or a limited liability patent agency. A partnership
patent agency shall be jointly invested and initiated by at least 2 persons, and a limited liability patent agency shall be jointly
invested and initiated by at least 5 persons.

Partners of the partnership patent agency shall bear unlimited joint liability for the debts of the patent agency; partners of the
limited liability patent agency shall bear the liability for the debts of the patent agency with all its assets.

Article 4

The establishment of a patent agency shall meet the following conditions:

(1)

having the agency name in compliance with Article 7 of the measures;

(2)

having a partnership agreement or Articles of association;

(3)

having partners or shareholders stipulated by Articles 5 and 6 of the measures;

(4)

having necessary funds, which shall be no less than RMB50,000 if a partnership patent agency is to be established, or which shall
be no less than RMB100,000 if a limited liability patent agency is to be established;

(5)

to have fixed offices and necessary working facilities;

Where a law firm applies to run the patent agency services, there shall be at least 3 full-time lawyers in this law firm, each of
whom has the patent agent qualification.

Article 5

Partners or shareholders of a patent agency shall meet the following conditions:

(1)

having the patent agent qualification;

(2)

having over 2 years experiences on the practice of patent agencies

(3)

engaging in the full-time the patent agency services;

(4)

being under the age of 65 when applying for establishing a patent agency;

(5)

having good behavior.

Article 6

a person who has one of following circumstance shall not be the partner or shareholder of a patent agency:

(1)

having no complete capacity of civil disposition

(2)

working in state organs or enterprises and institutions and not formally go through formalities of resignation, dismissal or retirement;

(3)

less than 2 years as a partner or shareholder of the other patent agency

(4)

less than 3 years circulated a notice of criticism stipulated by Article 5 of Rules on Disciplinary of Patent Agencies or reprimanded
by certificate reclamation of the patent agent.

(5)

punished by criminal penalty (except for committing crimes by negligence)

Article 7

A patent agency shall only have and use one name.

The name of a patent agency shall be composed of the name of the city, font size and “Patent Agency Firm”, “Patent agency Co., Ltd.”
and “Intellectual property Agency Firm”, “Intellectual property Agency Co., Ltd.”. Its font size shall not be, throughout the country,
identical with or similar to another patent agency’s font size that is being or has been used.

Where a law firm runs the patent agency services, it may use the name of this law firm.

Article 8

Whoever applies to establish a patent agency shall submit the following application materials:

(1)

application form for the establishment of the patent agency;

(2)

partnership agreement or articles of association of the patent agency;

(3)

asset evaluation certificate;

(4)

duplicates of the patent agent qualification certificates and ID cards;

(5)

resumes and certification on the personnel file and duplicates of the retirement certification;

(6)

certification of offices and working facilities;

(7)

other evidentiary material.

A law firm that applies to run the patent agency services shall submit the following application materials:

(1)

the application form for running the patent agency services;

(2)

a letter issued by the competent administrative organ of justice on approving the applicant to run the patent agency services;

(3)

partnership agreement or the articles of association of the law firm;

(4)

duplicate of the practice permit of the law firm and attestation of funds;

(5)

duplicates of lawyer licenses of the patent agents, duplicates of the patent agent qualification certificates and duplicates of the
ID cards;

(6)

certification of offices and working facilities;

(7)

other evidentiary materials.

The above-mentioned evidentiary materials shall be those issued within 6 months before applying for establishment of a patent agency
or undertaking of patent agency practice revocation.

Article 9

The procedures for approving the establishment of a patent agency are as follows:

(1)

whoever applies to establish a patent agency shall apply to the intellectual property office of the province, autonomous region or
municipality directly under the Central Government at his locality. The intellectual property office of the province, autonomous
region or municipality directly under the Central Government shall, after examination, submit the application to the State Intellectual
Property Office for approval within 30 days upon receipt of the application if the application has met the conditions provided for
in the Measures; or shall notify the applicant in written form within 30 days upon receipt of the application if the application
fails to meet the conditions provided for in the Measures.

(2)

The State Intellectual Property Office shall, within 30 days upon receipt of the submitted documents, make a decision on approving
the application which meets the conditions provided for in the Measures, notify the intellectual property office of the province,
autonomous region or municipality directly under the Central Government who submitted the application and issue the registration
certificate of patent agency and the agency code; or shall, within 30 days as of the receipt of the submitted documents, notify the
intellectual property office of the province, autonomous region or municipality directly under the Central Government to re-examine
the application which does not meet the conditions provided for in the Measures.

A law firm that applies to run the patent agency services shall be approved with reference to the above-mentioned provisions

Article 10

In case of modifying registration matters on name, address, articles of association, and partner or shareholder, the patent agency
concerned shall apply to the State Intellectual Property Office and submit the application to the intellectual property office of
the province, autonomous region or municipality directly under the Central Government at his locality. The modification shall come
into force upon approval of the State Intellectual Property Office.

Article 11

In case of winding up or revocation, the patent agency concerned shall after properly handling with various matters not settled apply
to the intellectual property office of provinces, autonomous regions or municipalities directly under the Central Government at his
locality. If agreed upon review, registration certificate of patent agency and the mark brand shall be submitted to the intellectual
property office of the province, autonomous region or municipality directly under the Central Government at his locality. The State
Intellectual Property Office shall handle with the formalities of winding-up or revocation.

Article 12

In case of establishing office in the province, the patent agency concerned shall apply to the intellectual property office of provinces,
autonomous regions or municipalities directly under the Central Government at his locality. If approved, it shall be filed by the
intellectual property office of provinces, autonomous regions or municipalities directly under the Central Government to the State
Intellectual Property Office.

In case of cross province establishment of office, the patent agency concerned shall after obtaining consent of the intellectual property
office of provinces, autonomous regions or municipalities directly under the Central Government at his locality apply to the intellectual
property office of provinces, autonomous regions or municipalities directly under the Central Government at his office locality.
If approved, it shall be filed by the intellectual property office of provinces, autonomous regions or municipalities directly under
the Central Government at his office locality to the State Intellectual Property Office.

Article 13

A patent agency applying to establish an office shall be compliance with following conditions:

(1)

the time of establishment more than two years;

(2)

having over 10 patent agents;

(3)

having gone through the annul examination of the previous year.

Article 14

A patent agency shall be compliance with following conditions:

(1)

having over 2 full-time patent agents assigned or engaged by the patent agency;

(2)

having fixed offices and necessary funds;

(3)

The name of the office shall be composed of the full name of the patent agency, the name of the city at the office locality and “Office”.

Article 15

The intellectual property office of provinces, autonomous regions or municipalities directly under the Central Government can additionally
stipulate other conditions and procedures for patent agencies establishing offices in their administrative areas and submit the relevant
provisions to the State Intellectual Property Office.

Article 16

The offices of the patent agencies shall be not handle with the patent agency services with the their solitary name, and their personal
matters, finance and service shall be unified managed by their patent agency. The patent agencies shall bear the civil liability
to the service activities of their offices.

In case of cross province establishment of offices, their offices shall accept the instruction and supervision of the intellectual
property offices of provinces, autonomous regions or municipalities directly under the Central Government at their locality.

Article 17

In case of winding up or revocation, the office concerned shall after properly handling with various matters not settled apply to
the intellectual property office of provinces, autonomous regions or municipalities directly under the Central Government at their
locality. If approved, it shall be filed by this intellectual property office to the State Intellectual Property Office, and shall
submit with a copy to the intellectual property offices of provinces, autonomous regions or municipalities directly under the Central
Government at their locality.

In case of winding up or revocation, the office shall terminate at the same time.

Chapter III The Professional Practice of the Patent Agents

Article 18

The professional practice of the patent agents shall accept the engagement and appointment of the approval established patent agency
to establish and have professional practice certificates.

Article 19

When engaging patent agents, the patent agency shall reach an engagement agreement with the patent agents in the principle of free
will and mutual consent through consultation, and both parties to the engagement agreement shall abide by the engagement agreement.

Article 20

The issuance for the professional practice certificates of patent agents shall be compliance with following conditions:

(1)

having the patent agent qualification;

(2)

being able to full-time engage the patent agency services;

(3)

the person who have no experiences of the patent agency or patent inspection continually practiced over a year and participated in
training before formal work;

(4)

engaged by the patent agencies;

(5)

being under the age of 70 when issuing the certificate;

(6)

having good behavior.

Article 21

A person who has one of following circumstance shall not be issued the professional practice certificate of the patent agent:

(1)

having no complete capacity of civil disposition

(2)

prior to application working for other patent agency, not formally be dismissed by the patent agency and not go through revocation
formalities on the professional practice certificate of the patent agent;

(3)

less than 1 year after collecting the professional practice certificate of the patent agent, transforming to other patent agency

(4)

less than 3 years reprimanded by the certificate reclamation of patent agent stipulated by Article 5 of Rules on Disciplinary of
Patent Agencies;

(5)

punished by criminal penalty (except for committing crimes by negligence)

Article 22

Whoever applies for issuing a patent agency shall submit the following materials:

(1)

application form for the professional practice certificates of the patent agents;

(2)

duplicates of the patent agent qualification certificates and ID cards

(3)

certification on the personnel file or duplicates of the retirement certification

(4)

employment agreement issued by the patent agencies;

(5)

prior to application working for other patent agency, shall submit dismissal certification of the patent agency

(6)

in case of applying for issuing the professional practice certificates of the patent agents for the first time, shall submit the practice
certification and certification for participating in training before formal work issued by the probation patent agency.

Article 23

The State Intellectual Property Office authorize All China Association of Patent Agents to take charge of the specific matters relating
to issuance, modification and revocation of the professional practice certificates of the patent agents.

Article 24

Upon reviewing, All China Association of Patent Agents hold that the issuance and application of the professional practice certificates
of the patent agents are compliance with the conditions stipulated by the measures, they shall issue the professional practice certificates
of the patent agents within 15 days upon receipt of the application; otherwise, All China Association of Patent Agent shall notify
the applicant with written form within 15 days upon receipt of the application.

Article 25

If the patent agencies want to dismiss the patent agents, they shall notify the patent agents30 days in advance; If the patent agents
want to dismiss, they shall notify the relevant patent agencies 30 days in advance.

If the patent agencies want to discharge the employment relationship with the patent agents, they shall withdraw the professional
practice certificates of the patent agents and issue dismissal certification, and handle with revocation formalities of the professional
practice certificates of the patent agents within 10 days upon issuing the dismissal certification to All China Association of Patent
Agents.

Article 26

In case of close-up or revocation, the patent agencies shall withdraw all the professional practice certificates of their patent agents
and handle with revocation formalities of the professional practice certificates of the patent agents within 10 days upon obtaining
the review and approval of the intellectual property offices of the provinces, autonomous regions and municipalities directly under
the Central Government.

Article 27

All China Association of Patent Agents shall keep filing with The State Intellectual Property Office and submit the relevant materials
within 5 days upon issuing, modifying or repealing the professional practice certificates of the patent agents, and send with a copy
to the intellectual property offices of the provinces, autonomous regions and municipalities directly under the Central Government
at the locality of the patent agencies.

Article 28

The person who holds no the professional practice certificate of the patent agent shall not engage the patent agency services for
seeking for economic benefits in the name of the patent agent.

Article 29

In case of undertaking the patent services, the patent agents shall accept the authorization in the name of the relevant patent agencies,
sign the written authorization contract with the authorizer, uniformly charge expenses and take into account according to the facts.
The patent agents shall not accept the authorization without permission, handle with the patent agency services and charge expenses.

Chapter IV The Annul Examination of the Patent Agencies and the Patent Agents

Article 30

The State Intellectual Property Office is responsible for the organization and instruction on the annul examination of the patent
agencies and the patent agents and authorizes the intellectual property offices of the provinces, autonomous regions, municipalities
directly under the Central Government and the National Defense Patent Agency to implement the annul examination.

All the lawyer firms upon approval to establish the patent agencies and run the patent agency services shall participate in the annul
examination. The offices of the patent agencies shall participate in the annul examination together with the patent agencies and
submit the relevant materials with a copy to the intellectual property offices of the provinces, autonomous regions and municipalities
directly under the Central Government at the locality of the offices.

All China Association of the Patent Agents shall coordinate and participate in the annul examination of the patent agencies and the
patent agents.

Article 31

The annul examination of the patent agencies and the patent agents shall carry out once a year, from September 1 to October 31.

Article 32

The content on annul examination of the patent agencies and the patent agents shall include:

(1)

whether the patent agencies are or not compliance with the conditions for establishment stipulated by the measures;

(2)

whether the partners or shareholders of the patent agencies are or not compliance with the conditions stipulated by the measures;

(3)

whether the patent agents who work in the patent agencies hold the professional practice certificates of the patent agents and participate
in the professional training according to the requirements;

(4)

whether the patent agencies and the patent agents have the violation of laws and disciplines stated by Articles 6, 7 and 8 in Rules
on Disciplinary of Patent Agencies (tentative);

(5)

the quantity of the patent agency services since the patent agencies completed the last annul examination;

(6)

the condition on the finance of the patent agencies;

(7)

other content shall be examined each year.

Article 33

The patent agencies shall submit the following materials for the annul examination:

(1)

the registration forms on the annul examination of the patent agencies and the patent agents;

(2)

the working reports of the patent agencies;

(3)

a copy of registration certificate of the patent agencies;

(4)

the professional practice certificates of the patent agents

(5)

the financial statements;

(6)

RULES FOR THE IMPLEMENTATION OF THE ADMINISTRATION OF IMPORT QUOTAS FOR MACHINERY AND ELECTRONIC PRODUCTS

e00514

The Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs

Order of the Ministry of Foreign Trade and Economic Cooperation and the General Administration of Customs

No.23

The “Rules for the Implementation of the Administration of Import Quotas for Machinery and Electronic Products”, which were, in accordance
with the “Foreign Trade Law of the People’s Republic of China”, the “Regulations of the People’s Republic of China on the Administration
of Import and Export of Goods” and the “Measures on the Administration of Import of Machinery and Electronic Products”, discussed
and adopted at the 10th minister’s working meeting of the Ministry of Foreign Trade and Economic Cooperation in 2001, and which have
been consented by the General Administration of Customs with whom these Detailed Rules were negotiated, are hereby promulgated, and
shall come into force on January 1, 2002. The “Import Quota Attestations” issued by the Ministry of Foreign Trade and Economic Cooperation
before January 1, 2002 shall continue to be valid within the validity period, and shall be invalidated after the expiry as the validity
period shall not be extended.

Minister of the Ministry of Foreign Trade and Economic Cooperation: Shi Guangsheng

December 20, 2001

Rules for the Implementation of the Administration of Import Quotas for Machinery and Electronic Products

Article 1

These Detailed Rules are enacted in accordance with the “Regulations of the People’s Republic of China on the Administration of Import
and Export of Goods” and the “Measures on the Administration of Import of Machinery and Electronic Products” in order to regulate
the administration of the import quotas for machinery and electronic products.

Article 2

These Detailed Rules shall be applicable to the import by importing entities of machinery and electronic products under quotas inside
the customs territory of the People’s Republic of China.

Article 3

The Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China (hereinafter referred to as “the MOFTEC”)
shall be responsible for enacting, adjusting and promulgating jointly with the General Administration of Customs the catalogue of
import quotas for machinery and electronic products, as well as working out the annual plans on national import quotas for machinery
and electronic products and organizing the implementation.

Article 4

The MOFTEC shall, through electronic network system or by other means, carry out exchanges, checks and feedbacks of data with the
customs and other relevant administrative departments, and shall be responsible for inspecting and supervising the implementation
of the import quotas for the machinery and electronic products all over the country.

The institution in charge of foreign trade and economic cooperation of each province, autonomous region, municipality directly under
the Central Government, municipality separately listed on the State plan, coastal city open to the world and special economic zone,
as well as the office for the import and export of machinery and electronic products of each relevant department under the State
Council (hereinafter respectively referred to as “the local institution in charge of foreign trade and economic cooperation” and
“the departmental office of machinery and electronic products”), shall be responsible for inspecting and supervising the implementation
of the import quotas for the machinery and electronic products in its own area or department, and shall report the situation to the
MOFTEC.

Article 5

The MOFTEC shall, before July 31 of each year, promulgate the total quantity of the import quotas of the next year for the machinery
and electronic products all over the country.

The MOFTEC may, on the basis of its needs, adjust the total quantity of the annual quotas for machinery and electronic products, and
shall promulgate such adjustment 21 days before its enforcement.

Article 6

The qualifications and conditions for applying for import quotas for machinery and electronic products are as follows:

(1)

The entity applying for import shall have no such acts in violation of laws or regulations within the latest three years as evasion
of exchange, arbitrage of exchange, fraudulently obtaining tax refund for exports, smuggling, etc.;

(2)

The entity applying for import shall be enpost_titled to operate the products under the quotas in application;

(3)

The entity applying for import shall have the actual effective performance of importing and selling the products under the quotas
in application for a consecutive period of three years;

(4)

The entity applying for import shall have the capabilities of manufacture, sale, maintenance, provision of services and supply of
fittings, which are suitable for the quantity of the quotas in application;

(5)

The entity applying for import shall be in a good financial status;

(6)

Newly increased entities applying for import do not have to fulfill the conditions provided for in Item (3) of this Article;

(7)

An applicant who applies for import quotas for its own use does not have to fulfill the qualifications and conditions provided for
in Items (2), (3), (4) and (5) of this Article, provided that it shall submit a justifiable reason for application and appropriate
quantity of quotas in application.

Article 7

The time for applying for and distributing the import quotas is as follows:

(1)

The entity applying for import shall, during the period from August 1 to August 31 of each year, submit to the MOFTEC the application
for import quotas of the next year for machinery and electronic products, which shall not be accepted after the expiry;

(2)

The MOFTEC shall, before October 31 of each year, distribute the quotas, and issue the “Attestations on Import Quotas for Machinery
and Electronic Products” to the entities applying for import who have obtained the quotas.

Article 8

The time for re-distributing the import quotas is as follows:

(1)

The importing entities holding quotas shall, no later than September 1 of each year, return the quota licenses which cannot be used
up in the present year to the MOFTEC;

(2)

The MOFTEC shall, within 10 working days as of September 1 of each year, re-distribute the quotas stated in the returned quota licenses.

Article 9

The principles for distributing the import quotas are as follows:

(1)

To guarantee the needs in scientific research, education, culture, hygiene and other commonweal careers if the goods are imported
for the importer’s own use;

(2)

To give priority to considering the applications of the importing entities with strong capability of manufacture, sale and provision
of services;

(3)

To consider the actual effective performance of the entities applying for import in respect of the import of products under the quotas
in the latest three years;

(4)

To consider distributing a certain proportion of the total quantity of annual quotas to the newly increased entities applying for
import;

(5)

To properly increase the quantity of quotas of the next year upon request if the quotas of the last year have been used up; or

To deduct the quantity of quotas of the next year if the quotas of the last year have not been used up and the remaining quotas are
not returned within the provided time limit;

(6)

Some certain import quotas shall be distributed in a method of bidding, and the specific measures for administration shall be enacted
and promulgated by the MOFTEC.

Article 10

The procedures for applying for the “Attestation on Import Quotas for Machinery and Electronic Products” are as follows: An entity
applying for import shall, when importing machinery and electronic products subject to quota administration, truthfully fill out
the “Application Form for Import of Machinery and Electronic Products” in duplicate, and provide the application report and other
relevant documents, as well as go through the verification formalities in the relevant local institution in charge of foreign trade
and economic cooperation and the departmental office of machinery and electronic products. If no office of machinery and electronic
products is established in the department, the entity applying for import shall go through the verification formalities in the institution
in charge of foreign trade and economic cooperation located in the place of its industrial and commercial registration or legal person
registration.

Upon verification by the relevant local institution in charge of foreign trade and economic cooperation and the departmental office
of machinery and electronic products, an entity applying for import shall, within the provided time limit for applying for quotas,
apply for and obtain the “Attestation on Import Quotas for Machinery and Electronic Products” from the MOFTEC with the relevant documents
and the “Application Form for Import of Machinery and Electronic Products”.

Article 11

The importing entity shall apply for and obtain the “Import Quota License” with the “Attestation on Import Quotas for Machinery and
Electronic Products” issued by the MOFTEC. The validity period for the application and obtaining shall be the year when the “Attestation
on Import Quotas for Machinery and Electronic Products” is issued. Where the “Import Quota License” is not applied for or obtained
within the validity period, the “Attestation on Import Quotas for Machinery and Electronic Products” shall be invalidated.

Article 12

The “Attestation on Import Quotas for Machinery and Electronic Products” shall be in quintuplicate with five sheets. The first sheet
(blue, with anti-counterfeiting shading) shall be the document for applying for and obtaining the “Import Quota License”; the second
sheet (green, with white shading) shall be the document for order of goods; the third sheet (red, with anti-counterfeiting shading)
shall be the document kept in the customs for record; the fourth sheet (red, with white shading) shall be the banking document for
the purchase of and payment in foreign exchange; and the fifth sheet (black, with white shading) shall be kept in the quota administration
organ for file.

Article 13

Where, after obtaining the “Attestation on Import Quotas for Machinery and Electronic Products”, the importing entity needs to modify
any content in such items in the “Attestation on Import Quotas for Machinery and Electronic Products” as the importing entity, mode
of trade, uses of products, name, quantity or amount of products (with the range of change exceeding 10%) and performance of equipment,
etc. within the validity period due to a particular reason, it shall go through the formalities of modifying or changing the attestation
in the original organ which issued the attestation with the original “Attestation on Import Quotas for Machinery and Electronic Products”;
the original organ which issued the attestation shall take back the old attestation, and shall print the characters of “(change of
certificates)” in the remark column of the newly issued attestation. Where the amount of actually used exchange does not exceed 10
% of the planned amount, the “Attestation on Import Quotas for Machinery and Electronic Products” does not need to be modified, and
the importing entity shall not, when applying for and obtaining the “Import Quotas License” with the “Attestation on Import Quotas
for Machinery and Electronic Products”, modify any content in such items in the “Attestation on Import Quotas for Machinery and Electronic
Products” as the importing entity, mode of trade, uses of products, name, quantity or amount of products (with the range of change
exceeding 10%) and performance of equipment, etc..

Article 14

Where the “Attestation on Import Quotas for Machinery and Electronic Products” is lost, the importing entity shall immediately report
the loss to the original import quota administration organ, the original license administration organ and the customs at the port
of declaration. If no bad consequence occurs, the importing entity may apply to the MOFTEC for re-issuance.

Article 15

For any entity who concludes contracts with foreign parties before applying for the “Attestation on Import Quotas for Machinery and
Electronic Products” and the “Import Quotas License” in accordance with the provisions in these Detailed Rules, the MOFTEC shall
not re-issue the import quota attestation, and the customs and other administrative department shall deal with the matter in accordance
with the relevant laws and administrative regulations.

Article 16

These Detailed Rules shall also be applicable in any of the following circumstances:

(1)

The imported parts of the products under quotas constitute the feature of a whole machine;

(2)

The products under quotas are imported in processing trade for manufacturing products of domestic sale or for the importer’s own use;

(3)

The products under quotas are imported by enterprises with foreign investment for manufacturing products of domestic sale or for their
own use;

(4)

The products under quotas are imported in such modes of trade as leasing trade, compensation trade, etc.;

(5)

The products under quotas are imported in such manners as gratis aid, donation or present in economic exchanges, etc.;

(6)

The products under quotas, which are purchased outside the territory by Chinese institutions abroad or Chinese enterprises carrying
out construction projects outside the territory, need to be moved back to China for their own use;

(7)

Other circumstances separately provided for in laws and administrative regulations.

Article 17

These Detailed Rules shall not be applicable in any of the following circumstances:

(1)

The products imported in processing trade are re-exported;

(2)

The products under quotas are imported into China’s bonded zones or export processing zones for re-export;

(3)

The products under quotas are temporarily imported under the supervision and administration of the customs;

(4)

The products under quotas are imported by enterprises with foreign investment for investment or for their own use;

(5)

Other circumstances separately provided for in laws and administrative regulations.

Article 18

The power to interpret the present Detailed Rules shall remain with the MOFTEC. In case of any previous relevant provision inconsistent
with these Detailed Rules, these Detailed Rules shall prevail.

Article 19

These Detailed Rules shall enter into force on January 1, 2002.

The Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs
2001-12-20

INTERIM RULES ON PLACING CASES ON FILE FOR INVESTIGATION FOR TAKING SAFEGUARD MEASURES

The Ministry of Foreign Trade and Economic Cooperation

Order of the Ministry of Foreign Trade and Economic Cooperation

No.9

The Interim Rules on Placing Cases on File for Investigation for Taking Safeguard Measures has been adopted at the executive meeting
of the Ministry on February 10, 2002 and is hereby promulgated for implementation as of March 13, 2002.

Shi Guangsheng, Minister of the MOFTEC

February 10, 2002

Interim Rules on Placing Cases on File for Investigation for Taking Safeguard Measures

Chapter I General Provisions

Article 1

The present Rules have been formulated on the basis of the Regulation of the People’s Republic of China for standardizing the procedures
of applying for and placing cases on files for investigation for taking safeguard measures.

Article 2

The Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to as the MOFTEC) designates the Fair Import and Export
Trade Bureau to implement the present Rules.

Article 3

The MOFTEC may, upon the application of the applicant, decide to place a case on file or decide to place a case on file upon its own
initiative for investigation for taking safeguard measures.

Chapter II Application

Article 4

The natural persons, legal persons or other organizations (hereinafter referred to as the applicant) that are connected with the domestic
industry may apply to the MOFTEC for investigation for taking safeguard measures.

Article 5

An application for investigation for taking safeguard measures shall be made in written form. The application shall clearly state
the will of formally applying to the MOFTEC for placing a case on file for investigation for taking safeguard measures, and shall
be sealed or signed by the applicant or any person legally authorized thereby.

Article 6

An application shall include the following contents:

An account of the information about the applicant;

An account of the imported products, similar domestic products or directly competing products applied for investigation;

Information about the known country (region) of export, the exporter, producer and importer of the imported product that have already
been applied for investigation;

An account of the domestic industry;

An account of the increase in quantity of the imported product that is applied for investigation;

An account of the damages suffered;

An account of the causal relationship between the increase of import and the damages suffered;

Pleadings;

Other issues that the applicant believes necessary to make an account of.

Article 7

With regard to the information about the applicant, the applicant shall provide the following materials:

The name, legal representative, address, telephone number, zip code, fax number, person-to-contact, etc. of the applicant.

Where the applicant has entrusted an agent, such information as the name and identification of the agent shall be stated and a letter
of authorization shall be submitted.

Article 8

With regard to the imported product, similar domestic product or directly competing product, the applicant shall provide the following
evidential materials:

A detailed account of the name, type, specifications, purposes of use, market situation, etc. of the imported product that is applied
for investigation and the docket number of the import tariff policy of the People’s Republic of China;

The name, type, specifications, purpose of use, market situation, etc. of the similar domestic products or directly competing products;

A comparison of the differences and similarities between the imported product that is applied for investigation and the similar domestic
products or directly competing products, including the physical features, chemical features, production techniques, purpose of use,
and substitutability, etc.

Other evidential materials that the MOFTEC believes of necessity to be submitted.

Article 9

The applicant shall provide the names of the country (region) of export, the country (region) of origin of the imported product that
is applied for investigation, the name, address and contact information of the known exporters, producers and importers of the imported
products that have already been applied for investigation.

Article 10

With regard to the information about the domestic industry, the applicant shall provide the following evidential materials:

The names, addresses and contact information of the known domestic producers and relevant societies and chambers of commerce;

The annual total amount of domestic production of the similar or directly competing products produced by all the producers within
the whole country within the 5 years prior to the filing of the application;

The annual amount of production of the similar or directly competing products produced by the applicant each year and the shares in
the total domestic amount within the 5 years prior to the filing of the applicant;

Other evidential materials that the MOFTEC believes of necessity to be provided.

Article 11

With regard to the increase of amount of the imported product that is applied for investigation, the applicant shall provide the following
evidential materials:

The amount and value of the product imported each year within at least 5 years prior to the filing of application, which shall be
illustrated by flow curve charts;

The absolute amount of export of all countries (regions) of export of the imported product that is applied for investigation within
at least 5 years prior to the filing of the application and the percentage of the export amount of all countries (regions) within
the total import of the imported product that is applied for investigation;

The shares of the imported product that is applied for investigation and the similar domestic products or directly competing products
within their respective domestic consumptions in terms of amount and value within at least 5 years prior to the filing of the application;

An analysis of reasons of the increase of import, including such considerations as but not limited to the rate of import tariff levied
on the product with the recent 5 years, materials about the deductions or preferential treatment that may have been enjoyed by the
import product that is applied for investigation, and the export prices of the imported product that is applied for investigation,
etc;

Other evidential materials that the MOFTEC believes of necessity to be provided.

Article 12

Where an application is filed on the ground that the increase of import has caused serious damages to the domestic industry, the applicant
shall provide the following evidential materials:

All the relevant objective or quantifiable elements or indicators that affect the situation of the domestic market. Particularly,
they are: the rate and amount of the increase of import calculated on the basis of the absolute value and relative value of the imported
product that is applied for investigation, the shares of the increased import in the domestic market, and the changes in sales, production
amount, production rate, use rate of the equipments, profits and losses as well as employment;

Evidential materials concerning the effects of the prices of the imported product that is applied for investigation upon the prices
of the similar domestic products or directly competing products;

Other evidential materials that the MOFTEC believes of necessity to be provided.

Article 13

Where an application is filed on the ground that the increase of import is in the threat of causing serious damages to the domestic
industry, the applicant shall provide the following evidential materials:

The export capacity, repertory of the country of export of the imported product that is applied for investigation and evidential materials
about the possibility that the import may continue to increase;

The trend of changes of obvious approaching of the elements or indicators as mentioned in Article 12 (1) of the present Rules.

Article 14

When the applicant claims that the imported product applied for investigation affect the domestic industry and provides evidential
materials, he shall make separate decisions about the production of the similar domestic products or directly competing products;
where it is impossible to make separate decisions about the similar domestic products or directly competing products, he shall decide
according to the production of the narrowest product group or scope that includes the similar domestic products or directly competing
products.

Article 15

With regard to the causal relationship between the increase of import and the damages, the applicant shall analyze the above-mentioned
materials, stating the causal relationship between the increase of import and the damages to the domestic industry.

When proving the causal relationship between the increase of import and the damages to the domestic industry, any of the known elements
other than the increase in import that concurrently cause damages to the industry shall be analyzed, including but not limited to
the deduction of demand or the changes in consumption modes, the restrictive trade practices of the foreign and domestic producers
and the competition between them, the development of technology and the export performance and productivity of the domestic industry.
If the applicant believes any of the above-mentioned element is inapplicable, he shall make an account thereof.

Article 16

The applicant shall specify his pleadings for taking safeguard measures in the application; he may specify the form of safeguard measures
to be adopted, the concrete content, time limit and reasons thereof.

Article 17

Where the applicant pleads for taking interim safeguard measures at the same time, he shall provide evidences that prove the increase
in import has caused serious damages to or is threatening to cause serious damages to the domestic industry, and any delay in taking
such measures will lead to irremediable damages, and shall specify the rate of the tariffs to be increased.

Article 18

The applicant shall, when providing the evidential materials as mentioned in this chapter, specify the sources of the evidences.

Article 19

If an application involves any confidential materials, the applicant shall apply for keeping secret. With regard to the confidential
materials, the applicant shall provide a non-confidential summary which may help the interested parties of the case involved to have
a reasonable knowledge of the confidential materials. If the applicant fails to provide a non-confidential summary, he shall state
the reasons.

Article 20

The application for investigation for taking safeguard measures and the relevant evidential materials shall be submitted in print
hand of simplified Chinese characters. Where there are uniform technical jargons, such standardized language shall be used.

If the evidential materials provided by the applicant are in any foreign language, the applicant shall provide the foreign-language
full text of the said materials, and provide Chinese translation to the relevant parts.

Article 21

The application and the attached evidential materials shall include a confidential version (where the applicant pleads for keeping
secret) and a public version. Apart from a set of the original confidential version and 6 duplicates thereof, a set of the original
public version and 6 duplicates thereof, the applicant shall provide duplicates according to the number of the countries (regions)
of export of the imported product that is applied for investigation. If there are too many countries (regions) of export of the imported
product that is applied for investigation, the number of duplicates may be appropriately reduced, but no less than 5 duplicates.

Article 22

The applicant shall provide the electronic data version of the application and the evidential materials according to the computer
programs required by the Fair Import and Export Trade Bureau.

Article 23

The applicant shall submit the application and the evidential materials to the Fair Import and Export Trade Bureau by way of post
or direct service.

Article 24

The official application and the evidential materials submitted by the applicant shall be signed to acknowledgment of receipt by the
Fair Import and Export Trade Bureau. The day of signing shall be the day when the Fair Import and Export Trade Bureau receives the
application and relevant evidential materials.

Article 25

Before placing a case on file and making a public announcement, the MOFTEC shall keep the materials submitted by the applicant as
secret.

Chapter III Placing a Case on File

Article 26

The Fair Import and Export Trade Bureau may investigate the issues of the application and the evidential materials including the qualifications
of the applicant, the imported product that is applied for investigation by way of questionnaires and on-spot verifications, etc.

Article 27

The MOFTEC shall, as a general rule, decide whether to place the case on file within 60 days after receiving the written application
for taking safeguard measures. Where the circumstances are especially complicated, the time period for examination may be appropriately
extended.

Article 28

The Fair Import and Export Bureau may, within the time period as prescribed in Article 27 of the present Rules, request the applicant
to make readjustments or supplements to the application for investigation for taking safeguard measures. Where the applicant refuses
to make readjustments or supplements or fails to make the readjustments or supplements as requested, the application of the applicant
may be rejected and the applicant shall be informed.

Article 29

Where the MOFTEC decides to place a case on file, it shall inform the applicant of the decision not to place the case on file together
with the reasons thereof.

Article 30

Where the MOFTEC decides to place the case on file, it shall make a public announcement.

The public announcement shall clearly specify the following contents:

The name and specifications of the imported product that is applied for investigation;

The country (region) of the imported product that is applied for investigation;

A summary account of the materials on which the place of the case on file is based;

The date when the investigation for taking safeguard measures is initiated;

The time limit of investigation for taking safeguard measures;

The time limit for the interested parties to make comments;

The contact information of the investigation organs.

Article 31

The MOFTEC shall inform the Committee for Safeguard Measures of the WTO within 7 working days after deciding to place the case on
file for investigations.

Article 32

The day when the case is place on file for investigation for taking safeguard measures shall be the day when the decision to place
the case on file is publicized.

Chapter IV Placing Cases on File by the MOFTEC on Its Own Initiatives

Article 33

Where the MOFTEC does not receive any written application for taking safeguard measures but has sufficient evidences to believe that
the increase in amount of the imported product causes serious damages to threatens to cause serious damages to the domestic industry,
it may decide to place the case on file on its own initiatives, and make investigations for taking safeguard measures.

Article 34

Where the MOFTEC places a case on file on its own initiative and makes investigations for taking safeguard measures, the evidential
materials that it obtains shall conform to the relevant provisions as mentioned in chapter II of the present Rules.

Chapter V Supplementary Provisions

Article 35

The power to interpret the present Rules shall remain with the MOFTEC.

Article 36

The present Rules shall enter into force as of March 13, 2002.

The Ministry of Foreign Trade and Economic Cooperation
2002-02-10

ANNOUNCEMENT OF THE GENERAL ADMINISTRATION OF CUSTOMS ON AMENDING ARTICLE 2 OF THE MEASURES OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA FOR SUPERVISION OVER GOODS TRANSFERRED BETWEEN CUSTOMS

The General Customs Administration

Announcement of the General Administration of Customs on Amending Article 2 of the Measures of the Customs of the People’s Republic
of China for Supervision over Goods Transferred Between Customs

[2002] No.7

April 17, 2002

Pursuant to the Measures of the Customs of the People’s Republic of China for Supervision over Goods Transferred Between Customs (hereinafter
referred to as the Supervision Measures), imports and exports transferred between customs should bear the seal of the customs. After
the nationwide introduction of the fast customs clearance system for transfer between customs, goods transferred between customs
by various means and transit goods shall all bear the customs seal in going through relevant transfer procedures. Taking into consideration
the strict time requirement for the departure of shipping vehicles and the low transport risk of goods transference or transit by
inland feeder vessels or by train, all customs bureaus have provided facilitation and streamlined procedures to various degrees.
In order to ensure a uniformed law enforcement and to improve the efficiency of customs clearance by streamlining all the procedures
that can be streamlined without adversely affecting the supervision efficiency, it has been decided after careful study that the
seal requirement on cargo transfer or transit in container between customs by inland feeder vessels or by train shall be relaxed.
Article 2 of the Supervision Measures is amended as follows:

The customs seal is not required under the condition that the commercial seal remains intact for containerized cargo transfer or transit
by inland feeder vessels or by train.

II.

In order to ensure efficient supervision, the customs shall handle cargo transfer between customs with no customs seal requirement
according to the following instructions:

The number of the commercial seal shall be entered into the transfer declaration from under the item of “customs locking number.”

The entry customs and the shipment customs shall, based on the manifest and the bill of railway freight, decide upon a certain proportion
and sample the cargo accordingly to see whether the commercial seals remain intact. The destination customs and the departure customs
shall check the commercial seal with the computerized transfer declaration and the manifest or the bill of railway freight, and then
handle relevant customs procedures accordingly.

The Supervision Measures remains valid except for conditions specified hereinabove.

III.

For cargos transferred between customs that have been unsealed for checking or reshipped in other containers, the customs seal is
required, according to relevant stipulations, for going through relevant procedures for customs transfer.

The Announcement will enter into force as of April 25, 2002.

This is hereby notified.

The General Customs Administration
2002-04-17

CNNIC DOMAIN NAME DISPUTE RESOLUTION POLICY

200209252002093020060317China Internet Network Information Centreepdf/e03188.pdfGDomain Name, internet, Domain Name Dispute, Domain Name Registratione03188CNNIC Domain Name Dispute Resolution PolicyChina Internet Network Information CentreSeptember 25, 2002Article 1 This Policy is formulated in accordance with relevant Chinese laws, administrative regulations and policies, as well as the provisions
of the “China Internet Domain Names Regulations”, in order to resolve the domain name disputes on the Internet.Article 2 This Policy is applied to resolve the disputes stemming from registration or use of the .CN domain names and Chinese domain names,
which are subject to the management of the China Internet Network Information Centre (“CNNIC”).Article 3 The Domain name disputes shall be resolved with the Dispute Resolution Service Providers recognized by CNNIC.The Dispute Resolution Service Providers shall, in accordance with this Policy and the Rules for CNNIC Domain Name Dispute Resolution
Policy, formulate the supplemental rules of dispute resolution procedure and Panellist appointment.Article 4 The Dispute Resolution Service Providers shall implement a system whereby Panels of experts are responsible for the resolution of
disputes. The Panels are composed of one or three Panelists, who have expertise on computer networks and laws, possess a high sense
of professional ethics and are capable of rendering independent and unbiased Decisions in domain name disputes. The List of the Panelists
shall be published on line by the Dispute Resolution Service Providers, and the Complainants and the Respondents may select the Panelists
there from.Article 5 Any institution or person who considers that a registered domain name conflicts with the legitimate rights or interests of that institution
or person may file a Complaint with any of the Dispute Resolution Service Providers.Upon the acceptance of the Complaint, Dispute Resolution Service Providers shall form a Panel in accordance with the procedural rules.
The Panel shall, in accordance with this Policy, the relevant procedural rules, and the principle of independence, impartiality and
convenience, render a Decision to the dispute within 14 days from the date of the appointment of the Panel.Article 6 The language of the domain name dispute resolution proceeding shall be Chinese, unless otherwise agreed by the parties or determined
by the Panel.Article 7 The Complainant and the Respondent shall bear the burden of proof for their own claims.Article 8 Support of a Complaint against a registered domain name is subject to the following conditions:(1)the disputed domain name is identical with or confusingly similar to the Complainant’s name or mark in which the Complaint has civil
rights or interests;(2)the disputed domain name holder has no right or legitimate interest in respect of the domain name or major part of the domain name;(3)the disputed domain name holder has registered or is being used the domain name in bad faith.Article 9 Any of the following circumstances may be the evidence of the registration or use of a domain name in bad faith:(1)the disputed domain name holder has registered or acquired the domain name for the purpose of selling, renting or otherwise transferring
the domain name to obtain unjustified benefits;(2)the disputed domain name holder registered the domain name in order to prevent the owners of the name or mark from reflecting the
name or the mark in a corresponding domain name, provided that the domain name holder has been engaged in a pattern of such conduct;(3)the disputed domain name holder has registered or acquired the domain name for the purpose of damaging the Complainant’s reputation,
disrupting the Complainant’s normal business or creating confusion with the Complainant’s name or mark so as to mislead the public;(4)other circumstances which may prove the bad faith.Article 10 If a Complainant files Complaints against multiple domain names owned by the same domain name holder, the Complainant or the Respondent
may request that the Dispute Resolution Service Providers consolidate the disputes before a single Panel. The Panel may determine
whether to make the consolidation.Article 11 Before the Panel makes the Decision to a dispute, either party who believes that any of the Panelists has a material interest in the
opposite party and the material interest could influence the impartiality of the Decision may request the Dispute Resolution Service
Provider to ask the Panelist to withdraw from the Panel. In the request, the facts and reasons shall be stated and the supporting
evidence be provided. Dispute Resolution Service Provider shall have the discretion to determine whether the Panelist shall withdraw.Article 12 CNNIC and the registrars shall not participate in the domain name resolution proceedings in any capacity or manner other than providing
the information relevant to the registration and use of the domain name upon the request of the Dispute Resolution Service Providers.Article 13 The Panel shall make the Decisions on the basis of the facts related to the dispute and the evidence submitted by the Complainant
and the Respondent.Where the Panel supports the Complaint, the registered domain name shall be cancelled or transferred to the Complainant; otherwise,
the Complaint shall be rejected.Article 14 Before a Complaint is filed pursuant to this Policy, or during the dispute resolution proceedings, or after the expert Panel has rendered
its Decision, either party may institute an action concerning the same dispute with the Chinese court at the place where CNNIC ‘s
principal office is located or subject to the agreement between the parties, submit the dispute to a Chinese arbitration institution
for arbitration.Article 15 If the Dispute Resolution Service Provider rules in its Decision to cancel the registered domain name or to transfer it to the Complainant,
the domain name Registrar, before enforcing the Decision, shall wait 10 calendar days calculating from the date on which the Decision
is published. If during such waiting period the Respondent submits valid proof attesting that a competent judicial authority or arbitration
institution has accepted the relevant dispute, the registrar shall not enforce the Decision of the Dispute Resolution Service Provider.After the Decision of the Dispute Resolution Service Provider is suspended, the Registrar shall take the further action as follows:(1)if any proof attests that the parties have reached a settlement by themselves, the Registrar shall enforce such settlement.(2)if any proof attests that the party that instituted the judicial action or applied for arbitration has withdrawn the Complaint or
the relevant action or Complaint has been rejected, the Registrar shall enforce the Dispute Resolution Service Provider’s Decision;(3)if the judicial authority or arbitration institution has rendered a judgment or an award that has become legally effective, the Registrar
shall enforce such judgment or award;Article 16 During the dispute resolution proceedings and 10 calendar days after the Decision is published, the domain name holder shall not apply
for the transfer or cancellation of the disputed domain name, unless the transferee agrees in writing to accept the Decision of the
Dispute Resolution Service Provider.Article 17 A Dispute Resolution Service Provider shall establish a dedicated website, receive Complaints concerning domain name disputes on line
and make relevant materials concerning the domain name dispute cases publicly available. However, the Dispute Resolution Service
Provider, upon the request of the Complainant or the Respondent, may keep confidential materials and information that may cause damage
to the interests of the party if made publicly available.Article 18 CNNIC has the right to amend this Policy in accordance with the development of the Internet and the domain name system and revision
of the relevant Chinese laws, administrative regulations and policies, etc. The amended Policy will be published on the website and
be implemented 30 calendar days after the date of publication. The amended Policy shall not apply to domain name disputes that had
been submitted to a Dispute Resolution Service Provider prior to the amendment of this Policy.The amended Policy will automatically become a part of existing domain name registration agreements between the domain name holder
and the Registrar. If a domain name holder does not agree to be bound by the Policy or its amended version thereof, he shall notify
the Registrar in a timely manner. The Registrar will continue the domain name services for the domain name holder for 30 calendar
days after the receipt of such notification and cancel the relevant domain name registration after the passage of the 30 calendar
days.Article 19 This Policy is subject to the interpretation of CNNIC.Article 20 This Policy shall be implemented since September 30, 2002. Chinese Character Domain Name Dispute Resolution Policy (Trial Implementation)
ceases effect simultaneously.

China Internet Network Information Centre
2002-09-25

CIRCULAR OF THE MINISTRY OF COMMUNICATIONS ON STRENGTHENING THE ADMINISTRATION OF TRAMP SHIP TRANSPORT ACROSS TAIWAN STRAIT

The Ministry of Communications

Circular of the Ministry of Communications on Strengthening the Administration of Tramp Ship Transport Across Taiwan Strait

JiaoShuiFa [2002] No.552

November 26, 2002

The communications departments (bureaus, commissions) and maritime bureaus of the provinces, autonomous regions and municipalities
directly under the Central Government, the bureaus (commissions) of communications and maritime bureaus of the municipalities separately
listed on the State plan, and the harbor bureaus, harbor group corporations and maritime bureaus of the open ports:

In accordance with the Measures for the Administration of Shipping Across Taiwan Strait promulgated by the Ministry of Communications
in August of 1996 and the Regulations of the People’s Republic of China on International Shipping promulgated by the State Council
in December of 2001, no enterprise or ship may, without the approval of the communications authority under the State Council, operate
water transport straight from China’s mainland to Taiwan area or vice versa, or through a third place.

During the recent years, the Ministry of Communications have effectively administered the across-strait liner transport, which is
in good order and provides effective and reliable transport services for the across-strait trade. Recently it has been found that
some ship companies engaging in tramp ship transport across Taiwan Strait hasn’t implemented the aforesaid provisions, especially
a small number of foreign ship companies operate across-strait transport business without approval, and thus seriously violate the
policies and provisions on across-strait transport.

In order to strictly execute the regulations and to promote the realization of complete and straight navigation across Taiwan Strait,
the administration of across-strait tramp ship transport must be strengthened, all the ship companies engaging in across-strait transport
shall go through the examination and approval procedures with the Ministry of Communications pursuant to the provisions as soon as
possible. From the day of promulgation of this Circular to December 31, 2002, For the across-strait goods transport contracts that
have been signed, and the goods concerned must be transported within this year, the mainland ship companies shall file applications
directly with the Ministry of Communications according to the procedures for submitting separate applications for approval; the ship
companies of Taiwan, Hong Kong and Macao areas shall file applications directly with the Ministry of Communications through their
mainland ship agencies with the power of ship agency for foreign trade transport; if it is really necessary, foreign ship companies
may also file applications directly with the Ministry of Communications through the aforesaid ship agencies in China’s mainland.
The Ministry of Communications will examine and approve the aforesaid applications on a separate basis. The following materials shall
be provided for the application: Written application (including goods to be transported, calling port, beginning and end time), business
license (copy) and ship materials (including ship classification, nationality of ship, and ship ownership certificate etc). For across-strait
tramp ship transport by time charter or bareboat charter, copy of the charter contract or corresponding documents shall also be provided.

To apply for undertaking across-strait tramp ship transport after January 1, 2003, the applicant shall be a ship company registered
in China’s mainland with the qualification for foreign trade transport; or a ship company registered in Hong Kong, Macao that is
the asset of permanent residents of Hong Kong or Macao, or of residents of China’s mainland or Taiwan area; or a ship company registered
in Taiwan area. Among them, the mainland ship company shall be a direct applicant, the ship company of Hong Kong, Macao or Taiwan
shall entrust its ship agency in China’s mainland that has the power of ship agency for foreign trade transport to file the application
on its behalf. The aforesaid ship companies shall use the ships provided for in the Measures for Administration of Shipping Across
Taiwan Strait to undertake tramp ship transport, no ships of foreign companies may be used except for special needs.

The application process shall follow the relevant provisions of the Measures for Administration of Shipping Across Taiwan Strait (Decree
[1996] No. 6 of the Ministry of Communications of the People’ s Republic of China) and the Circular on Relevant Issues Concerning
Implementation of the Measures for Administration of Shipping Across Taiwan Strait (JiaoShuiFa [1996] No.941), and the application
shall be examined by the communications authority of the province, autonomous region or municipality directly under the Central Government
of the place where the applicant or the applicant’s agent is located before being transmitted to the Ministry of Communications for
examination and approval. The Ministry of Communications shall make the decision on whether to approve or not within 45 days from
receiving the full set of application materials examined and transmitted, and shall send a copy of the decision opinions to the communications
authority of the province, autonomous region or municipality directly under the Central Government that made the examination.

The application materials shall include: written application, sample of the ocean bill of lading used by the applicant ship company,
credit certifications of the applicant ship company, business license (copy) and ship materials (including ship classification, nationality
of ship, and ship ownership certificate etc); for across-strait tramp ship transport by time charter or bareboat charter, copy of
the charter contract or corresponding documents shall also be provided.

The Ministry of Communications shall issue the License for Waterway Transport Across Taiwan Strait and the Certificate of Ship Operation
Across Taiwan Strait to the ship companies that have been approved to operate tramp ship transport across Taiwan Strait. The valid
term of the license and certificate is 3 years. For continuous operation of tramp ship transport across Taiwan Strait after the expiration
of the valid term, the relevant ship company shall file a written application pursuant to the aforesaid application procedures 40
days earlier. If there are new provisions after the actual straight navigation across Taiwan Strait is realized, such new provisions
shall be observed.

From January 1, 2003, the relevant departments of the ports shall make strict inspections, and shall seriously deal with the ship
companies that undertake across-strait transport without the License for Waterway Transport Across Taiwan Strait and the Certificate
For Ship Operation Across Taiwan Strait.

The Ministry of Communications
2002-11-26

CIRCULAR OF THE MINISTRY OF COMMERCE ON THE PILOT WORK CONCERNING THE EXAMINATION AND APPROVAL OF OVERSEAS INVESTMENTS

Circular of the Ministry of Commerce on the Pilot Work concerning the Examination and Approval of Overseas Investments

Shang He Zi [2003] No. 16
April 28, 2003

The foreign trade and economic cooperation commissions (departments or bureaus) of Beijing City, Tianjin City, Shanghai City, Jiangsu
Province, Zhejiang Province, Ningbo City, Fujian Province, Xiamen City, Shandong Province, Qingdao City, Guangdong Province and Shenzhen
City,

In order to accelerate the “going global” strategy and encourage the relatively advantageous enterprises of various type of ownership
to make investments abroad, this Ministry has carried out a pilot reform, namely decentralizing the power to examine and approve
outbound investments and streamlining the outbound investment examination and approval formalities in Beijing City, Tianjin City,
Shanghai City, Jiangsu Province, Shandong Province, Zhejiang Province, Guangdong Province, Fujian Province, Qingdao City, Ningbo
City, Shenzhen City and Xiamen City. In order to do well the pilot work, find the problems and summarize the experience in time,
you are hereby notified of the items as follows:

In accordance with the requirements of pilot documents, the foreign trade and economic cooperation administrative department of each
pilot province or city (hereinafter referred to as the local administrative department) shall do the examination and approval, archival
filing and statistical work involving the overseas enterprises in an earnest manner. With the approval from a local administrative
department of setting up an overseas enterprise (institution), an Archival Filing Form of Overseas Enterprises (Institutions) Applying
for an Approval Certificate (for specimen, see the Annex) shall be filled out and an official seal shall be affixed to it. An approval
certificate shall be fetched by the applicant from (the Cooperation Department of) this Ministry upon the strength of the Archival
Filing Form and the reply of the local administrative department. After the on-line certificate issuance conditions are mature, the
approval certificates shall be issued by the local administrative department on behalf of this Ministry.

For the purpose of keeping updated of the new situations happening in the outbound investments of China, when an applicant makes an
application for an approval document for merger, procuring (exchanging) shares, getting listed abroad, setting up an investment and
holding enterprise or institution abroad, or setting up a development zone or research center abroad, besides an archival filing
form and the reply of the local administrative department, it shall report to this Ministry a complete set of application materials
which it reports to the local foreign trade and economic cooperation administrative department.

In the reply to an enterprise, a local administrative department shall make a clear requirement for the enterprise to register in
the economic and commercial office of the Chinese embassy or consulate based abroad, participate in the joint annual inspection on
overseas investments in time and carry out the foreign exchange register formalities in time. Any equity of any overseas enterprise
may not be possessed in the name of an individual. Under any special situation, if actually necessary to hold such equity in the
name of an individual, the entrusted agreement shall be reached by notary at home and abroad in accordance with the related provisions.

Any local administrative department may not grant the power of examining and approving overseas investments to any inferior entity
without permission of this Ministry.

All pilot entities shall make a brief summary on the pilot work by the end of each quarter and give a report concerning the problems,
opinions or suggestions on the pilot work to (the Cooperation Department of) this Ministry in time.

Appendix

Appendix:

Archival Filing Form of Overseas Enterprises (Institutions) Applying for an Approval Certificate

Seal of Entity: Date of Filing: Monetary

Unit: (USD 10, 000)

Name of Overseas Enterprise (Institution) :
Address:
Establishment Form: New Establishment_______Merger_________Having Shares ______		Industry Concerned:
Investors (Sponsor)	Chinese Party:
	Foreign Party:
Registered Capital		Total Investment:

Actual Investment	Chinese Party	Investment of Foreign Currency in Cash: Investment in Kind:
	Foreign Party	Investment of Foreign Currency in Cash: Investment in Kind
Other Funds
Business Scope
Product:			Production Scale:/ Year
Business Term: Year(s)			Number of Personnel Assigned abroad:
Approval Document
To Be Filled in by the Ministry of Commerce Hereunder

Initial Examination		Re-examination		Issued by
Serial Number of the Approval Document				Date of Issuance:

Notes:

1. The Archival Filing Form may be printed by any entity in accordance with this format.

2. The words as follows shall be filled in the column "Industry in which the overseas enterprise falls", the import & export, transportation, tourism, project contracting, research and development, consulting, machinery manufacturing, electronics and household appliances, light industry, textiles, clothing processing, agricultural development, oil resource development, mineral resource development, smelting, fishery, real estate development as well as investment and controlling shares.

3.Only the contents as follows shall be filled in the column "Overseas Institution", the name, address, sponsor, business scope, workers assigned abroad as well as approval document.

4. The contents filled in the archival filing form shall be genuine, accurate and complete and shall be consistent with those in the approval document.

5. The archival filing form shall be valid after bearing the official seal of the local foreign trade and economic cooperation administrative department.

NOTICE OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON RELEVANT ISSUES CONCERNING FOREIGN EXCHANGE CONTROL ON INDIVIDUAL FOREIGN TRADE OPERATIONS

State Administration of Foreign Exchange

Notice of the State Administration of Foreign Exchange on Relevant Issues concerning Foreign Exchange Control on Individual Foreign
Trade Operations

Hui Fa [2004] No.86

August 10, 2004

The branches of the State Administration of Foreign Exchange (hereinafter referred to as SAFE) or the departments of foreign exchange
control of all provinces, autonomous regions and municipalities directly under the Central Government, the branches of SAFE in Shenzhen,
Dalian, Qingdao, Xiamen and Ningbo, and all Chinese-capital banks designated for the foreign exchange business:

In order to promote the development of foreign trade and the facilitation of it and to improve the foreign exchange control, this
Notice is hereby promulgated as follows concerning the policy of foreign exchange control related to foreign trade in goods by individual
foreign trade operators:

“Individual foreign trade operators” used in the Notice refer to individuals who have gone through the industrial and commercial registration
or other formalities for business operation according to law, obtained the individual license of the industrial and commercial business
or other certificate of business operation, made registration for record according to the provisions of the competent department
of commerce of the State Council (with the exception where no archive registration is required by law) and obtained the right of
engaging in foreign trade operation.

To engage in foreign trade operation, the individual foreign trade operator shall go through the formalities for access to China Electronic
Port with the customs, and then go through the formalities for archive registration for the Roll of Import Entities Making External
Payment of Foreign Exchange or the verification of receipt of foreign exchange by export with the foreign exchange bureau (hereinafter
referred to as the “foreign exchange bureau”) of the place where he has made his industrial and commercial registration or has obtained
his business qualifications. Not until all the formalities mentioned above have been gone through can the individual foreign trade
operator open any settlement account of individual foreign trade or handle any receipt or payment of foreign exchange.

When making the archive registration for the Roll of Import Entities Making External Payment of Foreign Exchange or the verification
of receipt of foreign exchange by export, the individual foreign trade operator shall provide the foreign exchange bureau with the
following materials:

(1)

an application;

(2)

the original copy and the copy of his valid ID certificate;

(3)

the duplicate and the copy of his license of industrial and commercial business or other certificates of business operation obtained
lawfully;

(4)

the original copy and the copy of the archive registration form of the foreign trade operator sealed with the archive registration
print;

(5)

his registration certificate by the customs and its copy;

(6)

the code certificate of his organization and its copy;

(7)

his IC card of “China Electronic Port”; and(8) other materials required by the foreign exchange bureau.

The foreign exchange bureau shall handle relevant formalities for the individual foreign trade operator if all the materials mentioned
above are inerrably submitted.

The individual foreign trade operator may, with the approval of the foreign exchange bureau, open an individual settlement account
of foreign trade according to the need of his operation.

To apply for an individual settlement account of foreign trade, the individual foreign trade operator shall submit to the foreign
exchange bureau the following materials:

(1)

an application for opening an account in writing ;

(2)

the original copy and the copy of his valid ID certificate;

(3)

the original copy and the copy of the archive registration form of the foreign trade operator sealed with the archive registration
print;

(4)

the code certificate of his organization and its copy; and

(5)

other materials required by the foreign exchange bureau.

After checking and verifying all the materials mentioned above and finding no inerrability in them, the foreign exchange bureau shall
issue an Approval for Current Operation, by which the individual foreign trade operator may open an account with a bank engaging
in foreign exchange business in his place (hereinafter referred to as the “bank”). When opening an individual settlement account
of foreign trade for an individual, the bank shall add the word “individual” to the account post_title.

The foreign trade settlement accounts of individual foreign trade operators shall be incorporated into the information system of foreign
exchange account management. The limits thereon shall be fixed at 100% of the actual receipt of foreign exchange under the trade
of individual foreign trade operators in goods.

The access procedures and technical regulations on the incorporation of foreign trade settlement accounts of individual foreign trade
operators into the information system of foreign exchange account management shall be issued by the SAFE separately. Before such
issuance, formalities of foreign exchange control such as opening and closing of accounts mentioned above shall be handled by hand
temporarily.

The collection and payment in the foreign trade settlement account of a foreign trade operator means the collection and payment of
foreign exchange under the import and export of goods, including incidental the collection and payment under the trade in goods.

The foreign trade settlement account is a foreign exchange account so that no foreign cash can be deposited in or withdrawn from it.

Foreign exchange fund may be transferred between the individual foreign trade settlement account and the individual foreign currency
savings account of the same person, however, the fund transferred from the individual savings account to the foreign trade settlement
account shall be limited to external payment on the date of such transfer and can not be made for settlement of exchange. Fund in
the individual foreign trade settlement account may be transferred to the individual foreign cash savings account, however, fund
in the individual foreign cash savings account may not be transferred to the individual foreign trade settlement account.

In his operation of foreign trade in goods, the individual foreign trade operator may make purchase, external payment and settlement
of foreign exchange either directly with the bank or through his individual foreign trade settlement account. However, they can go
through formalities for external payment of foreign exchange neither directly through the individual foreign currency savings account
nor through other foreign currency savings accounts of the operator used alternatively or together.

Where any price of goods needs to be paid in advance externally under the trade in goods and one payment of equivalence is below US$30,000(including
US$30,000), the individual foreign trade operator shall go through the formalities for the external payment with the bank by presenting
relevant certifying materials such as the import contract, the verification form of payment of foreign exchange by import and the
proforma invoice. Where one payment of equivalence is beyond US$30,000, the individual foreign trade operator shall present the import
contract, the verification form of payment of foreign exchange by import, the proforma invoice and the letter of guarantee for such
payment in advance.

The foreign exchange receipt of the individual foreign trade operator from export of goods may be directly settled, or settled through
depositing it in his individual foreign trade settlement account, or settled through depositing it in his individual foreign trade
settlement account and then transferring it to his individual foreign currency savings account.

(1)

Where the amount in a lump sum is equal to or below the equivalent of US$10,000, the operator shall settle the foreign exchange directly
with the bank by presenting his ID certificate;

(2)

Where the amount in a lump sum or the cumulative sum in one day is more than the equivalent of US$10,000:

(a)

If the transaction is to be settled in form of letter of credit, letter of guarantee or documentary collection, the operator shall
go through the formalities for the settlement of foreign exchange by presenting the valid commercial documents in any kind of such
forms.

(b)

If the transaction is to be settled in form of remittance and the settlement of foreign exchange in self-operated export is directly
done or after depositing into the individual foreign trade settlement account, the operator shall go through the formalities for
settlement of foreign exchange with the bank after the verification of its authenticity by the bank by presenting the relevant certifying
documents such as his ID certificate, the export entry and the verification form of receipt of foreign exchange by export.

(3)

In the case of settlement of foreign exchange through depositing into the individual foreign trade settlement account and transferring
to the individual foreign currency savings account, in addition to the provisions of the two preceding items, the Circular of the
State Administration of Foreign Exchange on Problems Related to the Standardization of the Management of Residents’ Personal Foreign
Exchange Settlement (SAFE No. 18 [2004]) shall be abided by.

10.

As to the method of supervision under which a verification form of receipt of foreign exchange by export is required for export entry,
the individual foreign trade operator shall apply to the foreign exchange bureau for the verification form in accordance with the
relevant present provisions. The foreign exchange bureau shall, according to the situation of the operator’s business and the verification
performance, determine the number of verification forms to be issued and issue them to the operator. Any new individual foreign trade
operator applying for verification forms for the first time, in addition, shall present the original copy and the copy of the relevant
contract to the foreign exchange bureau which shall determine the number of verification forms to be issued and issue them to the
operator according to the concrete situation after auditing.

11.

In case individuals receive funds from abroad or making external payment in the operation of foreign trade, they shall handle statistical
declaration of international balance of payment in accordance with the provisions of the Measures for the Statistical Declaration
of International Balance of Payment and other relevant provisions and fill corresponding corporate declaration forms.

12.

The receipt and payment of foreign exchange of the individual foreign trade operator under the technology import and export and the
service trade shall be handled in accordance with the relevant provisions concerning the control of foreign exchange under non-trade
account of domestic institutions. Individuals’ receipt and payment of foreign exchange under capital and financial accounts shall
be handled in accordance with the relevant present provisions concerning the foreign exchange control.

This Circular shall not apply to individual foreign operators’ operation of any border trade or foreign trade in goods in any special
economic zones such as bonded areas or export processing areas.

13.

Individual foreign trade operators shall accept the supervision and inspection of the foreign exchange bureau. The foreign exchange
bureau shall, pursuant to the Regulations of the People’s Republic of China on Foreign Exchange Control and other regulations on
foreign exchange control, impose punishment on any individual foreign trade operator who violates this Circular or any other provisions
on foreign exchange control. If the violation constitutes a crime, the judicial departments shall investigate the violator for criminal
responsibility.

14.

Other matters on foreign exchange control not covered or clearly provided herein shall be handled by referring to the current policy
for control of foreign exchange related to foreign trade activities by domestic institutions.

This Circular shall go into effect 30 days later after its promulgation. After receiving this Notice, each branch of the SAFE and
department of foreign exchange shall promptly transmit the Notice to the sub-branches and banks under its jurisdiction and make it
public. Each Chinese-capital bank designated for foreign exchange business shall promptly transmit the Notice to its affiliated branches
and sub-branches. Any question occurred in the implementation of this Notice shall be fed back promptly to the SAFE.

State Administration of Foreign Exchange
2004-08-10

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CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

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CONSTITUTION ACT, 1982 – page 7