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THE CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON INCREASING THE EXPORT TAX REFUND RATE OF A PART OF INFORMATION TECHNOLOGY (IT) PRODUCTS






The Ministry of Finance, the State Administration of Taxation

The Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Tax Refund Rate of a Part
of Information Technology (IT) Products

Cai Shui [2004] No. 200

December 10, 2004

Departments (Bureaus) of Finance, National Tax Bureaus of all provinces, autonomous regions, and municipalities directly under the
Central Government, and cities directly under state planning, and Offices of Financial Supervision Commissioners of the Ministry
of Finance in all provinces, autonomous regions, and municipalities directly under the Central Government, and cities directly under
state planning, and the Bureau of Finance of the Xinjiang Production and Construction Corp:

The export tax refund rates of a part of information technology (IT) products shall be increased to 17% after the approval of the
State Council. Now the relevant issues hereby are notified as follows:

1.

The IT products whose export tax refund rate increased from the current 13% to 17% include integrated circuits, separate parts (components),
mobile communication base stations, Ethernet switches, routers, handset (vehicular) radio telephones, other automatic micro digital
data processors, system-form microcomputers, LCD monitors, CRT displays, hard disk drivers, automatic digital data processors without
names listed, other storage parts, numerical control lathes (see the attachment for specific products ).

2.

This Circular shall be enforced as of the date of November 1, 2004. (the specific implementation time shall be subject to the export
date noted by the Customs in the “Declaration Form for Export Goods(export tax refund list)”.

It is thereby notified.

htm/e04100.htmAttachment

￿￿

Attachment:

The Catalogue of the Increased Export Tax Refund Rates of a Part of IT Products

￿￿

Name of Commodities

HS

Export Tax Refund Rate

Integrated circuits

85421000￿￿85422111￿￿85422119￿￿85422121￿￿85422129￿￿85422191￿￿85422199￿￿85422900￿￿85426000￿￿85427010￿￿85427090￿￿85429000

17%

Separate parts (components)

85411000￿￿85412100￿￿85412900￿￿85413000￿￿85414000￿￿85415000￿￿85416000￿￿85419000

Mobile commutation equipments and terminators

85252092[mobile communication base stations]

85175032[Ethernet switches]

84718020[routers]

85252022[handset (vehicular) radio telephones]

Computers and external equipments

84714140[other automatic micro digital data processors]

84714940[system-form microcomputers]

84716011[LCD monitors]

84716012[CRT displays]

84717010[hard disk drivers]

84714190[automatic digital data processors without names listed]

84717090[other storage parts]

Numerical control lathes

84612010￿￿84612020￿￿84613000￿￿84614010￿￿84614090￿￿84615000￿￿84619011￿￿84619019￿￿84619090



MINISTRY OF COMMERCE ANNOUNCEMENT

Ministry of Commerce

Ministry of Commerce Announcement

No. 93 [2004]

In accordance with the Qualifications of Tungsten, Stibium and Silver State Trading Export Enterprises as well as Qualifications of
Supplying Enterprises of Tungsten and Stibium Export (Ministry of Commerce Announcement No. 80), Lists of Tungsten, Stibium and Silver
State Trading Export Enterprises and Lists of Supplying Enterprises of Tungsten and Stibium Export in 2005 are now announced.

Ministry of Commerce

Dec 15, 2004 Appendix:

1.

List of Tungsten State Trading Export Enterprises in 2005(omitted)

2.

List of Stibium State Trading Export Enterprises in 2005(omitted)

3.

List of Silver State Trading Export Enterprises in 2005(omitted)

4.

List of Supplying Enterprises of Tungsten Export in 2005(omitted)

5.

List of Supplying Enterprises of Stibium Export in 2005(omitted)

 
Ministry of Commerce
2004-12-15

 



THE ANNOUNCEMENT OF THE GENERAL ADMINISTRATION OF CUSTOMS ON THE OFFICIAL START OF THE CARGO MANIFEST FOR ENTRY-EXIT BY LAND OF INLAND CUSTOMS AND HONG KONG CUSTOMS

The General Administration of Customs

The Announcement of the General Administration of Customs on the Official Start of the Cargo Manifest for Entry-exit by Land of Inland
Customs and Hong Kong Customs

[2004] No. 42

December 15, 2004

In accordance with the No. 23 Announcement 2004 of the General Administration of Customs, the Cargo Manifest for Entry-exit by Land
of Inland Customs and Hong Kong Customs has been tried out uniformly in inland and Hong Kong SAR since January 1, 2004. The tryout
of the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs has a positive impact on improving the economic
development of the two sides, facilitating the economic and trade communication between them and enhancing the legal enforcement
assistant between the customs of both sides, from which an excellent result has been achieved. After one year’s tryout and transition,
the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs is now been amended and perfected based on the
advice solicited from the transportation industry and on-spot customs; related issues are hereby proclaimed as follows:

1.

As of January 1, 2005, the declaration of the land cargo vehicles between the two sides starts to use the amended Cargo Manifest
for Entry-exit by Land of Inland Customs and Hong Kong Customs. (See attachment 1)

2.

As of January 1, 2005, the declaration of empty land cargo vehicles between the two sides starts to use the Cargo Manifest for Entry-exit
by Land of Inland Customs and Hong Kong Customs special for empty vehicles and in one pattern, two sheets. (See attachment 2)

3.

In starting to use the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs, the declaration information
such as the number of Vehicle License Plates, chassis, container of the transportation vehicle may be obtained; the tractor, trailer
and container are exempted from bound transportation.

4.

In considering that some transportation enterprises still remain some pieces of Cargo Manifest for Entry-exit by Land of Inland Customs
and Hong Kong Customs of trial version in 2004, it is decided that the use of the Cargo Manifest for Entry-exit by Land of Inland
Customs and Hong Kong Customs of trial version in 2004 extends to March 31, 2005 in order to avoid economic loss of these enterprises;
at the expiration of this time, the use thereof is prohibited.

5.

As of January 1, 2005, for the cargo vehicles commuting between inland and Hong Kong (including empty vehicles), the declaration
using the Cargo Manifest for Entry of the Customs of PRC and the Cargo Manifest for Exit of the Customs of PRC for declaration shall
be stopped.

Attachment:

1.

Sample of the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs

2.

Sample of the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs special for empty vehicles (omitted)

3.

The standard and instruction in filling the Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs

htm/e03802.htmAttachment 1

￿￿

￿￿

Attachment 1:

 Cargo Manifest for Entry-exit by Land of Inland Customs and Hong Kong Customs

￿￿

Inland Cargo manifest No.:￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

5 0 0 0 1 5 8 3 2 0 0 3 6  

Hong Kong Cargo Manifest No.:                                      

￿￿￿￿Vehicle License Plate No.: (Inland Vehicle License Plate No.:                                 
Hong Kong Vehicle License Plate No.:                                 
)

￿￿￿_￿Entry/exit* date:                                 
Cargo Loading Place:                                 
Cargo unload place:                                 
This copy manifest has                                   
pages

Item

Name & specification  of cargo

Mark & No.

Package & quantity

Weight/net weight*(kilogram)

Price(currency)

Name & Address of exporter or freight forwarder (Seal)

Name & Address of consignee

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total quan

PREVENTION AND TREATMENT OF INFECTIOUS DISEASES LAW

Law of the People’s Republic of China on Prevention and Treatment of Infectious Diseases














Law of the People’s Republic of China on Prevention and Treatment of
Infectious Diseases

INTERIM MEASURES FOR THE CONTROL OF PRODUCT OIL MARKET

the Ministry of Commerce

Order of the Ministry of Commerce of the People’s Republic of China

No. 23

Adopted at the 14th Executive Meeting of the Ministry of Commerce on November 15, 2004, the Interim Measures for the Control of Processed
Oil Market are hereby promulgated and shall go into effect as of January 1, 2005.

Minister of Commerce Bo Xilai

December 2, 2004

Interim Measures for the Control of Product Oil Market

Chapter I General Provisions

Article 1

With a view to strengthening the supervision and control of the processed oil market, standardizing the processed oil business activities
and maintaining the order of the processed oil market, these Measures are formulated in accordance with the Decision of the State
Council on Applying Administrative Licensing to Matters that Need to Remain Subject to Administrative Examination and Approval (No.
412 of the State Council) and other relevant laws and regulations.

Article 2

The enterprises engaging in the wholesale, storage and retail of processed oil within the territory of the People’s Republic of China
must observe these Measures and other relevant laws and regulations.

Article 3

The Ministry of Commerce shall be in charge of the supervision and control of the processed oil market throughout the country pursuant
to law.

The competent administrative departments of commerce of the governments of all provinces, autonomous regions and municipalities directly
under the Central Government and all cities under separate State planning (hereinafter referred to as the competent administrative
department of commerce of the people’s government at the provincial level) shall be in charge of formulating the development planning
for filling stations and storage sector, and of organizing and coordinating the supervision and administration of processed oil business
activities in their respective administrative regions.

Article 4

Product oil as mentioned in the present Measures means gasoline, kerosene and diesel oil.

Chapter II Applications for Processed Oil Business Licenses and Acceptance of Applications

Article 5

An enterprise that wishes to engage in the wholesale of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the provincial level at the enterprise’s locality. The latter shall, after making
examination, submit the application documents and its preliminary comments thereon to the Ministry of Commerce. The Ministry of Commerce
shall make a decision about whether or not to grant a business license for the wholesale of product.

Article 6

An enterprise that wishes to engage in the storage or retail of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the city (city divided into districts, the same below) level at the enterprise’s
locality. The latter shall, after making examinations, submit the application documents and its preliminary comments thereon to the
administrative department of commerce of the people’s government at the provincial level. The competent administrative department
of commerce of the people’s government at the provincial level shall make a decision about whether or not to grant a business license
for the storage or retail of processed oil.

Article 7

An enterprise applying for a business license for the wholesale of processed oil must fulfill the following requirements:

(1)

having a stable supply of processed oil;

(2)

having a wholly-owned or controlling-share-held processed oil depot with a capacity of not less than 4,000 cubic meters, the construction
of which must be in conformity to the Code for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

its oil depot and other facilities conforming to the relevant provisions of the state concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with the knowledge of inspection, metrology, storage and fire safety of processed oil;

(6)

meeting the requirements of the development plan for processed oil wholesale networks; and

(7)

having sound management systems.

Article 8

An enterprise applying for a business license for the storage of processed oil must fulfill the following requirements:

(1)

its oil storage facilities conforming to the planning for the layout of tank farm;

(2)

having an oil depot with a capacity of not less than 4,000 cubic meters, the construction of which must be in conformity to the Code
for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

the design and construction of its oil depots conforming to the relevant provisions concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

having sound management systems.

Article 9

An enterprise applying for a business license for the retail of processed oil must meet the following requirements:

(1)

having a stable supply of processed oil and having reached an oil supply agreement with the enterprises with a business license for
the wholesale of processed oil;

(2)

complying with the development plan for local the filling station industry;

(3)

the design and construction of its filling stations conforming to the relevant national standards;

(4)

the construction of its filling stations conforming to the relevant provisions of the state concerning agrarian administration, fire
safety and environmental protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

its aquatic filling stations (vessels) used in the supply of processed oil for vessels conforming to the relevant provisions concerning
ports, water transportation safety and prevention and control of water pollution, in addition to the above-mentioned provisions.

As for the filling outlets for the needs of rural areas and limited to the sale of diesel oil, the competent administrative departments
of commerce of the people’s governments at the provincial level shall, in the light of the local conditions, formulate their respective
provisions and administrative measures.

Article 10

Each competent administrative department of commerce shall, in its working place, make public the requirements, procedures, time limit,
documents to be submitted and a model application form for the application for processed oil business license.

Article 11

If the competent administrative department of commerce receiving the application holds that the application documents are incomplete
or they are not in conformity to the requirements, it shall, immediately or within five working days after receiving the application,
notify the applicant of the documents to be added or corrections to be made. In case no such notification has been made within the
prescribe time limit, the application shall be treated as accepted as of the receipt of the application documents.

Article 12

If the applicant has submitted complete and proper application documents or has added the application documents or made corrections
as required, the competent administrative department of commerce shall accept an application for processed oil business license.

The competent administrative department of commerce shall issue a dated certificate with the special stamp of the department affixed
thereon, to certify its acceptance of the application for a processed oil business license.

In the case of refusal to accept an application for a processed oil business license, the competent administrative department of commerce
shall issue a dated certificate with the special stamp of the department affixed thereon, explaining the reasons for the refusal
and notifying the applicant of his right to apply for an administrative reconsideration or take an administrative action.

Article 13

The competent administrative department of commerce accepting an application shall examine the submitted application documents and
put forward comments thereon and, in the case of the application subject to the examination of an competent administrative department
of commerce at a higher level, submit the application documents and its preliminary comments thereon to the competent administrative
department of commerce at a higher level.

Chapter III Procedures and Time Limits for the Examination of Applications for Processed Oil Business Licenses

Article 14

The competent administrative department of commerce of the people’s government at the provincial level shall, after receiving an application
for a license for the wholesale of processed oil, appoint at least two persons to complete the examination within 20 working days
and to submit the application documents and its preliminary comments thereon to the Ministry of Commerce.

The Ministry of Commerce shall, within 20 working days, complete the examination from receipt of the materials submitted by the competent
administrative department of commerce of the people’s government at the provincial level. An applicant fulfilling the requirements
as provided for in Article 7 hereof shall be given a license for the wholesale of processed oil and a Certificate of Approval for
the Wholesale of Processed Oil. An applicant failing to fulfill the relevant requirements shall be given a written notice of the
decision of disapproval with reasons stated.

Article 15

After receipt of an application for a license for the storage of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the competent administrative department of commerce of the people’s
government at the city level. An applicant fulfilling the requirements as provided for in Article 8 hereof shall be given a license
for the storage of processed oil and a Certificate of Approval for the Storage of Processed Oil; an applicant failing to fulfill
the relevant requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can
be made within 20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the
department, and the applicant shall be notified of the reasons for such extension.

Article 16

After receiving an application for a license for the retail of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the administrative department of commerce of the people’s government
at the city level. An applicant fulfilling the requirements as provided for in Article 9 hereof shall be given a license for the
retail of processed oil and a Certificate of Approval for the Retail of Processed Oil; an applicant failing to fulfill the relevant
requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can be made within
20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the department,
and the applicant shall be notified of the reasons for such extension.

Article 17

If the competent administrative department of commerce considers it necessary to hold a hearing on any application for a processed
oil business license, it shall make a public announcement and hold such a hearing.

Article 18

An enterprise engaging in processed oil business that wishes to establish a branch shall go through the application formalities for
such establishment in accordance with the present Measures.

An enterprise engaging in processed oil business that is to suspend or terminate its business shall go through the formalities of
suspension or cancellation with the department issuing the license.

Chapter IV Issue of and Changes in Certificates of Approval for Processed Oil Business

Article 19

The certificates of approval for processed oil business shall be uniformly made and printed by the Ministry of Commerce. The Certificates
of Approval for the Wholesale of Processed Oil shall be issued by the Ministry of Commerce; the Certificates of Approval for the
Storage of Processed Oil and the Certificates of Approval for the Retail of Processed Oil shall be issued by the competent administrative
departments of commerce of the people’s governments at the provincial level.

Article 20

Where an enterprise engaging in the wholesale of processed oil wishes to change any particular of its Certificate of Approval for
the Wholesale of Processed Oil, upon the strength of the enterprise’s presenting of the relevant certifying documents and the original
certificate of approval, an application shall be submitted to the Ministry of Commerce through the competent administrative department
of commerce of the people’s government at the provincial level . In the case of change of the corporate name, a certificate issued
by the competent administrative department for industry and commerce certifying such change shall be submitted; in the case of change
of the legal representative of the corporation, the corresponding certificates shall be submitted. Those still qualified for the
wholesale of processed oil shall have a new Certificate of Approval for the Wholesale of Processed Oil issued by the Ministry of
Commerce.

Article 21

Where an enterprise engaging in the storage or retail of processed oil wishes to change any particular concerned, an application,
together with the relevant certifying documents on the change, shall be submitted to the competent administrative department of commerce
of the people’s government at the provincial level. In the case of change of the corporate name, a certificate certifying such change
issued by the administrative department for industry and commerce shall be submitted; in the case of change of the legal representative
of the corporation, the corresponding certificates shall be submitted. The competent administrative department of commerce of the
people’s government at the provincial level shall conduct examination and issue a new Certificate of Approval for the Storage of
Processed Oil to the enterprise that is still qualified for the storage of processed oil, or a new Certificate of Approval for the
Retail of Processed Oil to the enterprise that is still qualified for the retail of processed oil.

Article 22

The changes in the Certificate of Approval for the Wholesale of Processed Oil, the Certificate of Approval for the Storage of Processed
Oil or the Certificate of Approval for the Retail of Processed Oil of an enterprise due to the change of the competent authority
of the enterprise shall apply other provisions that shall be separately formulated.

Chapter V Supervision and Control

Article 23

The administrative departments of commerce at a higher level shall conduct supervision and inspection on the administration by the
administrative departments of commerce at a lower level on the processed oil market control and promptly correct irregular acts in
the work of processed oil market control.

Article 24

The administrative departments of commerce of the people’s governments at various levels shall intensify the supervision and control
on the local processed oil market and investigate into and deal with the irregular acts of enterprises engaging in processed oil
business.

Article 25

No fees shall be charged for the administrative licensing for processed oil business or follow-up supervision and control by the competent
administrative departments of commerce. The competent administrative departments of commerce shall apply to the local financial administration
for funds required for processed oil market control.

Article 26

The Ministry of Commerce and the administrative departments of commerce of the people’s governments at the provincial level shall
publish the names of enterprises that have obtained a processed oil business license and of enterprises engaging in processed oil
business that have had any change or been cancelled.

Article 27

No one may forge, sell or purchase, let, lend or otherwise transfer any certificate of approval for processed oil business.

Article 28

The processed oil for specific use by special users shall be used in accordance with the provisions of the state concerning the use
level, use purpose and the extent of supply and may not be sold to others by such special users.

Article 29

The enterprises engaging in processed oil business shall do business lawfully and may not commit any of the following acts:

(1)

doing business without certificate or license or with certificate and license not consistent with each other or beyond its authorized
scope of business;

(2)

failure of any filling station to use oiling machines or other measuring instruments or to use tax-control devices as required;

(3)

using any oiling machine that is not tested or exceeds the term of validity of test and that does not meet the requirements for explosion
prevention, or modifying any oiling machine without authorization or skimping oil by other means;

(4)

mixing with impurities or imitations, passing a fake product off as a genuine one or passing a shoddy product off as high-quality
one;

(5)

selling the processed oil whose use has been expressly prohibited by the state or whose quality is inferior;

(6)

dealing in processed oil that is smuggled or illegally refined;

(7)

driving up oil prices or dumping oil in violation of the processed oil price policy of the state; and

(8)

other activities prohibited by laws or regulations of the state.

Article 30

Each enterprise engaging in the retail of processed oil shall purchase processed oil from enterprises that is qualified for the wholesale
of processed oil.

No enterprise engaging in the retail of processed oil may sell processed oil on a commission basis for any entity unqualified for
the wholesale of processed oil.

No enterprise engaging in the wholesale of processed oil may sell processed oil to any enterprise unqualified for doing processed
oil business.

When storing processed oil for other entities, an enterprise engaging in the storage of processed oil must verify the legality of
the source of the processed oil.

Article 31

The competent administrative department of commerce that made a decision to give a processed oil business license or the competent
administrative department of commerce at a higher level may, at the request of the interested parties or by virtue of its authority,
annul the said decision, if

(1)

the decision was made by a functionary of the administrative organ by abusing his authority or neglecting his duty when the applicant
did not fulfill the statutory requirements;

(2)

the decision was made beyond the authority;

(3)

the decision was made when the applicant was not qualified or did not fulfill the statutory requirements; or

(4)

it involves any other circumstances in which a decision on administrative licensing may be annulled according to law.

Chapter VI Legal Responsibility

Article 32

Any competent administrative department of commerce or any of its functionary who commits any of the following acts in violation of
these Measures shall be ordered by the competent administrative department at a higher level to make corrections, with the directly
responsible person in charge and other directly responsible personnel being given an administrative sanction when the case is of
gross violation:

(1)

failing to accept an application that meets the statutory requirements;

(2)

failing to give an applicant the reasons for refusing to accept its application or to grant license;

(3)

granting a license to an applicant not meeting the statutory requirements or beyond its authority;

(4)

refusing to make an approval decision or failing, without reasonable ground, to make such a decision within the prescribed time limit
for an applicant meeting the statutory requirements; and

(5)

failing to perform or effectively perform its supervisory duty, which causes serious consequences.

Article 33

Any competent administrative department of commerce that charges fees without authorization during its administrative licensing for
processed oil business shall be ordered by the competent administrative department at a higher level to refund the fees illegally
charged, with the directly responsible personnel being given an administrative sanction.

Article 34

Any enterprise engaging in processed oil business that commits any of the following acts shall be given an administrative penalty
by the competent administrative department of commerce. When the circumstances are serious, its certificate of approval for processed
oil business shall be revoked:

(1)

altering, selling, letting, lending or otherwise illegally transferring its certificate of approval for processed oil business;

(2)

any special user of processed oil selling specific oil without permission;

(3)

building any filling station or oil depot without observing the requirements or procedures provided for herein;

(4)

selling processed oil by mixing with impurities or imitations, passing a fake product off as a genuine one, passing a shoddy product
off as high-quality one or passing an inferior product off as a standard one, or that expressly prohibited by the state.

(5)

selling smuggled processed oil;

(6)

any enterprise engaging in the wholesale of processed oil selling processed oil to any enterprise without a processed oil business
license;

(7)

any enterprise engaging in the retail of processed oil purchasing processed oil from any enterprise without a license for the wholesale
of processed oil;

(8)

obtaining a business license by means of fraud or bribery or other improper means;

(9)

doing business beyond its authorized scope of business;

(10)

concealing the relevant facts from, or providing false information or refusing to provide real information about its business activities
to, the supervision and inspection authorities; and

(11)

other illegal acts as provided for by laws, regulations or rules.

Article 35

If any applicant conceals the relevant facts or provides false information, the competent administrative department of commerce shall
make a decision of refusal to accept its application or grant a license, and give a warning to the applicant.

Article 36

Any citizen, corporation or other organization that engages in processed oil business without being licensed by the administrative
department of commerce shall be prohibited and given an administrative penalty by the local competent administrative department of
commerce in conjunction with other relevant departments.

Chapter VII Supplementary Provisions

Article 37

The power to interpret these Measures shall be vested in the Ministry of Commerce.

Article 38

These Measures shall go into effect as of January 1, 2005.

 
the Ministry of Commerce
2004-12-02

 



NOTICE OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON PRINTING AND DISTRIBUTING THE MEASURES FOR THE ADMINISTRATION ON VERIFICATION AND CANCELLATION OF THE PAYMENT BALANCES OF FOREIGN EXCHANGE FOR IMPORTS

State Administration of Foreign Exchange

Notice of the State Administration of Foreign Exchange on Printing and Distributing the Measures for the Administration on Verification
and Cancellation of the Payment Balances of Foreign Exchange for Imports

No. 116 [2004] of the State Administration of Foreign Exchange

December 3, 2004

The branches or the foreign exchange administrative departments of the State Administration of Foreign Exchange (hereafter referred
to as the SAFE) of all provinces, autonomous regions and municipalities directly under the Central Government, and the SAFE￿￿s branches
of Shenzhen, Dalian, Qingdao, Xiamen and Ningbo:

For the purpose of further improving the administration on verification and cancellation of the payments of foreign exchange for imports,
regulating the operation of verification and cancellation of the payment balances of foreign exchange for imports and enhancing the
efficiency of the administration on verification and cancellation of the payments of foreign exchange for imports, the SAFE has formulated
the Measures for the Administration on Verification and Cancellation of the Payment Balances in Foreign Exchange for Imports (hereinafter
referred to as the ￿￿Measures￿￿, for which please see the annex), which are hereby printed and issued to you with the relevant matters
clarified as follows:

1.

The balance verification and cancellation management of the examination on the verification and cancellation of the payment balances
of foreign exchange for imports, as effective measures for supplementing the existing provisions of the administration on verification
and cancellation of imports, aims at solving the problem that the formalities for handling the verification and cancellation of payments
of foreign exchange for imports can not be gone through because of the difference between the amount of an importer￿￿s payment of
foreign exchange for imports and the delivered price due to any objective factor, which may further promote trade facilitation and
lighten the burden of work of both importers and foreign exchange bureaus. All the SAFE￿￿s branches and sub-branches (hereinafter
referred to as the ￿￿foreign exchange bureaus￿￿) shall make publicity and explanation to importers and insure smooth implementation
of the Measures.

2.

When going through the investigation procedures of verification of the payment balances in foreign exchange for imports for importers,
the foreign exchange bureaus shall carefully verify the materials relating to the verification of balances and keep record thereof.

3.

Every foreign exchange bureau shall, in the light of its respective regional conditions, establish an internal control system of level-by-level
authorization of balance verification.

4.

The Measures shall go into effect as of February 1, 2005, before which, the SAFE shall modify and upgrade the computer system for
the verification and cancellation of the payment balances of foreign exchange for imports and make the upgraded computer system have
the functions to search, count and supervise the data of the verification and cancellation of balances. The date for upgrading the
computer system will be notified separately by the SAFE.

After receiving this Notice, every foreign exchange bureau shall promptly transmit it to the central sub-branches in their jurisdictions.
Any problem arisen during the process of implementing this Notice shall be reported timely to the SAFE. Annex:Measures for the Administration on Verification and Cancellation of the Payment Balances in Foreign Exchange for Imports

Article 1

For the purpose of further improving the administration on verification and cancellation of the payments of foreign exchange for imports,
regulating the operation of verification and cancellation of the payment balances of foreign exchange for imports and enhancing the
efficiency of the administration on verification and cancellation of the payments of foreign exchange for imports, these Measures
are formulated according to the Interim Measures for the Supervision and Administration on the Verification and Cancellation of Payments
of Foreign Exchange for Trade Imports and other relevant provisions.

Article 2

The term ￿￿balance subject to verification and cancellation￿￿ as mentioned in these Measures refers to the balance between the amount
of payment of foreign exchange reported for verification by an importer and the actually delivered amount (namely the product of
the unit price of the goods indicated in the declaration entry form and the quantity of the goods).

The verification and cancellation of balances may be either a balance due to more delivered goods or a balance due to less delivered
goods. When the amount of the actually delivered goods is more than that of the payment of foreign exchange reported for verification,
there is a balance due to more delivered goods; when the price of the actually delivered goods is less than the amount of the payment
of foreign exchange reported for verification, there is a balance due to less delivered goods.

Article 3

These Measures shall apply to the verification and cancellation of payments of foreign exchange for imports reported for verification
under the following circumstances:

(1)

one payment of foreign exchange, one delivery and one submission for verification under a single contract;

(2)

one payment of foreign exchange, multiple deliveries and one submission for verification under a single contract;

(3)

multiple payments of foreign exchange, one delivery and one submission for verification under a single contract; and

(4)

multiple payments of foreign exchange, multiple deliveries and one submission for verification under a single contract.

The verification and cancellation of importers￿￿ balances to be examined shall be conducted based on different contracts. In the case
of multiple submissions for examination under a single contract, the importer shall apply for the verification and cancellation of
a balance at the last submission for examination when the contract is completely fulfilled.

Article 4

In case a balance to be verified and cancelled, under a single contract, does not exceed the equivalent of 5,000 US dollars (inclusive)
or does not exceed 2% (inclusive) of the contract price though exceeding the equivalent of 5,000 US dollars, the SAFE￿￿s branches
or sub-branches (hereinafter referred to as the ￿￿foreign exchange bureaus￿￿) may handle the verification and cancellation of the
balance directly on the strength of the importer￿￿s statement on the balance, import contract and other verification-related documents.

Article 5

In case a balance to be verified and cancelled, under a single contract, is more than the equivalent of 5,000 US dollars and 2% of
the contract price, the importer shall apply for the verification and cancellation of the balance by providing other relevant materials
according to Articles 7 and 8 hereof.

Article 6

The cumulative balance that an importer submits (reports) for verification and cancellation for a month (including balances either
above or below the above-mentioned amount, with balances due to more delivered goods being counted as negative numbers) shall not
exceed the equivalent of 100,000 US dollars (inclusive) in principle. Every foreign exchange bureau may make an appropriate adjustment
of the quota pursuant to the local conditions.

Article 7

To apply for the verification and cancellation of an balance payment of foreign exchange for imports under a single contract, which
is more than the equivalent of 5,000 US dollars and exceeds 2% of the contract price due to less delivered goods, the importer shall,
in addition to the relevant verification and cancellation documents, provide the import contract and a statement on the balance with
both the signature of the legal representative and the corporate seal of the importer on it, and provide the relevant certificate
documents respectively according to the following different circumstances:

(1)

a certificate issued by the relevant chamber of commerce or a quotations list as certified by the relevant exchange or by any member
of such an exchange, in the case of a balance caused by the price movement in foreign markets;

(2)

the relevant letters and telegrams with the exporters and a certifying document issued by the relevant commodity inspection agency,
in the case of a balance caused by the problem of quality of the imported goods. If no commodity inspection document can be provided
due to any objective factor, a corresponding document certifying the quality of the goods and a guarantee letter shall be provided
instead;

(3)

the relevant letters and telegrams with the exporters and a certifying document issued by the relevant commodity inspection agency,
in the case of a balance caused by any deterioration, rottenness, abnormal death or spoilage of the animal or fresh goods. If no
commodity inspection document can be provided due to any objective factor, a corresponding document certifying the quality of the
goods and a guarantee letter shall be provided instead;

(4)

a certifying document issued by the commercial office of the embassy or consulate of China to the country of the exporter, in the
case of a balance caused by force majeure such as a natural disaster, war, national emergency policy and etc.;

(5)

the relevant news reporting materials or a certifying document issued by the commercial office of the embassy or consulate of China
to the country of the exporter or the relevant legal document, in the case of a balance caused by the bankruptcy, closure or dissolution
of the exporter;

(6)

the current exchange rate quotation of the paying bank, in the case of a balance caused by the exchange rate movement;

(7)

a commodity inspection certificate, the bill of lading or shipping document, in the case of a balance caused by over or short shipment;

(8)

the import contract, taxation certificate, the receipt of freight insurance premium and the relevant commercial documents (excluding
the case where the amounts of the freight insurance premium and incidental expenses are indicated in the declaration form of imported
goods), in the case of a balance caused by any incidental expenses such as freight insurance premium and sundry fees where such incidental
expenses are included in the total price of the contract;

(9)

the import contract, a certificate issued by the customs with regard to the declaration form of imported goods, an overdue tax payment
certificate and the relevant commercial documents, in the case a balance taking place under the import of any mental ore in sand
form or any other bulk cargo; or

(10)

the valid certificates as may be required by the foreign exchange bureaus in the case of a balance caused by any other factor.

Article 8

When applying for the verification and cancellation of a balance due to more delivered goods, the importer shall state the balance
under the declaration form of the imported goods in the Verification and Cancellation Form on the Arrival of Goods and the Payments
of Foreign Exchange, and indicate ￿￿reserved￿￿ or ￿￿cancelled￿￿ in the ￿￿notes￿￿ column.

To apply for the verification and cancellation of a payment balance of foreign exchange for imports under a single contract, which
is more than the equivalent of 5,000 US dollars and exceeds 2% of the contract price due to more delivered goods, the importer shall
provide to the foreign exchange bureau a statement letter on the balance with its corporate seal on it.

Article 9

When handling the verification and cancellation of an importer￿￿s balance due to more delivered goods, the foreign exchange bureau
shall, in the Foreign Exchange Payment System for Imports of China Electronic Port, shall verify and cancel the original e-account
of the importer￿￿s declaration form of imported goods indicated as ￿￿cancelled￿￿.

Article 10

These Measures shall not, for the time being, apply to the automatic verification and cancellation of foreign exchange payment for
imports under a transaction in the form of remittance on delivery or to the examination on verification and cancellation of any foreign
exchange payment for imports conducted against an exchange receipt voucher under any transit trade, use of materials for an external
engineering project or any re-exchange bill by import.

Article 11

When handling the verification and cancellation of a foreign exchange payment balance for imports, the foreign exchange bureaus shall
verify the relevant receipts and certificates strictly, indicate the amount of the balance and the date and affix the stamp of ￿￿verified￿￿
on the Verification and Cancellation Form on the Arrival of Goods and the Payments of Foreign Exchange and keep the relevant receipts
and certificates.

Article 12

Every foreign exchange bureau shall, pursuant to the local conditions, establish and improve an internal control system of level-by-level
authorization of foreign exchange payment for imports.

Article 13

Each of the SAFE￿￿s branches shall conduct information collection and statistics of the verification of balances taking place in its
region, and within the first five working days of each month, submit to the SAFE an e-report on the verification and cancellation
of foreign exchange payment balance for imports.

Article 14

The power to interpret these Measures shall remain with the SAFE.

Article 15

These Measures shall go into effect as of February 1, 2005. Where there is any provision conflicting with these Measures, these Measures
shall prevail.

 
State Administration of Foreign Exchange
2004-12-03

 



PROVISIONS ON THE SUBSTANTIAL TRANSFORMATION OF CRITERIA IN NON-PREFERENTIAL RULES OF ORIGIN

Decree of the General Administration of Customs of People’s Republic of China

No. 122

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin, adopted at the meeting of the General
Administration of Customs on November 30, 2004, are hereby promulgated and shall be effective as of January 1, 2005.
Director of the General Administration of Customs, Mu Xinsheng

December 6, 2004

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin

Article 1

In order to determine the origin for imports and exports correctly, these Provisions are formulated according to the Regulations
of People’s Republic of China on the Place of Origin for Imports and Exports.

Article 2

These Provisions shall, under non-preferential trade measures, apply to the determination of origin of goods where more than two
countries or regions participate in the production.

Article 3

The criteria for determining the substantial transformation of imports and exports shall base on the change in tariff classification,
and where the change in tariff classification fails to reflect substantial transformation, ad valorem percentage and manufacturing
or processing operation shall be based as the supplement criteria.

Article 4

“Change in tariff classification” refers to, after the raw materials not originated from a county (region) is manufactured or processed
in the country (region), the change of four-digit tariff classification of the goods derived takes place in Imports and Exports Tariff
of People’s Republic of China.

Article 5

“Manufacturing or processing operations” refers to the principal operations carried out in a country (region) which confer essential
characteristics to the goods derived after the manufacturing or processing operations.

Article 6

“ad valorem percentage” refers to, after the raw materials not originated from a county (region) is manufactured or processed in
the country (region), the value added exceeds 30% of the value of the goods derived, and the formula is as follows:

￿￿ex work price-the value of non-originating raw materials

———————————————————————￿￿00%￿￿0%

￿￿￿￿￿￿￿￿￿￿￿￿ex work price

“Ex work price” refers to the price of finished products paid to the manufacturer.

“Value of non-originating raw materials” refers to the value of import raw materials and spare parts for manufacturing or assembling
the finished products directly, including raw materials or spare parts whose place of origin is unknown, which is calculated by its
import cost, insurance and freight (CIF).

Calculation of the said “ad valorem percentage” shall be conform to generally accepted accounting principles and the Regulations of
Import and Export Tariff of the People’s Republic of China

Article 7

The goods whose substantial transformation is determined by the criteria of manufacturing or processing operations and Ad Valorem
Percentage are specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and ad
valorem percentage (see annex), and whether or not substantial transformation takes place shall be determined according to the specified
criteria. The substantial transformation of goods not specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing
or Processing Operations and Ad Valorem Percentage shall apply the criteria of change in tariff classification.

Article 8

The Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and Ad Valorem Percentage shall be
amended by the General Administration of Customs in conjunction with the Ministry of Commerce and the State Administration for Quality
Supervision, Inspection and Quarantine, and be publicized

Article 9

These Provisions shall be effective as of January 1, 2005.

Annex:
Detailed List of Goods Applicable to Manufacturing or Processing Operations and Ad Valorem Percentage Criteria

Explanation: The list is arranged in the light of the classification, chapter and tariff nomenclature heading numbers under the Imports
and Exports Tariff of People’s Republic of China (hereinafter referred to as the Tariff)

In tariff nomenclature heading numbers, four￿Cdigit tariff item number shall be specified. In addition, in case the goods contain
all the four-digit tariff item numbers in a chapter of the Tariff, only the post_title of the chapter thereof shall be listed; in the
case of four-digit tariff item number specific for a certain goods, a mark of asterisk shall be added before the tariff item number.

The criteria of substantial transformation refer to the criteria that are corresponding to manufacturing or processing operations
and ad valorum percentage and applicable to the goods.

“Cutting”refers to cutting that is carried out to all the cut parts (or work materials).




Tariff Nomenclature Heading Numbers

￿￿




Tariff
Nomenclature Heading Numbers

Commodity Description

Substantial
Transformation Test

Category
1.Living Animals; Animal Products

Chapter
3

￿￿

￿￿

￿￿03.03

frozen fish eggs

laying eggs, separating and freezing

03.04

fresh, cold and frozen fish fillets and other
fish(no matter ground or not)

removing entrails and boning

￿￿03.06

Shelled shrimp, crab meat

shelling and freezing

￿￿03.07

Frozen or dried cuttlefish, squid and octopus

removing entrails, freezing or drying

Chapter
5

￿￿

￿￿

￿￿05.04

animal casing

Cleaning, separating, salinizing or drying

Category 2. Plant Products

 

 

Chapter
8

￿￿

￿￿

￿￿08.01

cashew kernel

shelling and peeling

Category 4.Food, Beverage, Wine and Vinegar;
Tobacco and Products of Tobacco and Tobacco Substitute 

Chapter
17

￿￿

￿￿

￿￿17.01

granulated sugar and soft white sugar

made of raw sugar

Chapter
18

￿￿

￿￿

18.04

cocoa butter, cocoa oil

made of cacao, or meeting criteria of ad
valorem percentage

18.05

unsugared cocoa or cocoa without other sweet
substances

made of cacao, or meeting criteria of ad
valorem percentage

18.06

chocolate and other cocoa food

made of cacao, or meeting criteria of ad
valorem percentage

Chapter
24

￿￿

￿￿

￿￿24.02

cigar and cigarette

made of tobacco

￿￿24.03

other tobacco products

made of tobacco

Category 6.Chemical Industry and Relative
Industrial Products

Chapter
28

abiochemical, precious metal, rare earth
metal, radioactive element and isotope organic and inorganic compound

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
29

Organic chemicals

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
30

￿￿

￿￿

30.03

illness-cure or illness-prevention drugs
mixing two or more ingredients(excluding goods in tariff code
30.02,30.05
or 30.06 ) , whose dosage isn￿￿t prepared or retail package
isn￿￿t made.

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

30.04

illness-cure or illness-prevention drugs made
of  mixing composition of products or unmixing products(excluding

products in tariff code 30.02, 30.05 or 30.06), whose dosage is prepared
or retail package is made (including in
the form of skin absorption)

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter31

Fertilizer

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
32

Extractive material of tanning and dye; tannic
acid and derivatives, dye, pigment, and other color additives; painting

and varnish; putty and other similar adhesive; ink and printing ink

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
33

Essential oil and balm; Aromatic material
products and cosmetic and washing products

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
34

Soap, organic surfactant, detergent,
lubricant, synthetic wax, mixed wax, polish, candle, and the like,
plastotype
ointment, dentistry wax and plaster agent

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
38

Miscellaneous chemical products

made of materials other than in tariff code of
goods or meeting criteria of ad valorem percentage

Category 7. Plastic and Plastic products;
Rubber and Rubber Products

Chapter
39

￿￿

￿￿

39.17

plastic pipe and accessories(such as joint,
elbow pipe and flange)

working materials in 39.01-39.14 into shape

39.18

lumpy or rolling plastic floor covering,(no
matter whether it is sticky or not) plastic wallpapering  products

stipulated in k 9 of this Chapter

working materials in 39.01-39.14 into shape

39.19

self-adhesive plastic board, plate, film,
foil, tape, flat-bar and other flat materials no matter whether rolled

or not

working materials in 39.01-39.14 into shape

39.20

other non-foamed plastic board, plate, film,
foil and flat-bar not produced by strengthening, laminating, supporting

other materials or in similar method

working materials in 39.01-39.14 into shape

39.21

other plastic board, plate, film, foil and
flat-bar

working materials in 39.01-39.14 into shape

39.22

plastic bathtub, showering tray, launder,
washstand, bidet, bedspan, toilet seat, closestool cover, water-pumping

tank and the similar sanitary ware

working materials in 39.01-39.14 into shape

39.23

plastic products for transportation and
packing of goods; plastic stopple, lid and similar products

working materials in 39.01-39.14 into shape

39.24

plastic tableware, kitchenware and other
household appliances and washing ware

working materials in 39.01-39.14 into shape

39.25

other plastic products for construction in
unspecified tariff code

working materials in 39.01-39.14 into shape

39.26

other plastic products and products of other
materials specified in tariff code 39.01-39.14

 
The People’s Bank of China
2004-12-07

 



CIRCULAR OF SAFE ON PRINTING AND DISTRIBUTING THE OPERATION DIRECTIONS (FOR TRIAL IMPLEMENTATION) OF THE INTERIM MEASURES FOR ADMINISTRATION OF SALES AND PAYMENTS OF EXCHANGE IN TRANSFERRING INDIVIDUAL PROPERTY ABROAD

The State Administration of Foreign Exchange

Circular of SAFE on Printing and Distributing the Operation Directions (for Trial Implementation) of the Interim Measures for Administration
of Sales and Payments of Exchange in Transferring Individual Property Abroad

Hui Fa [2004] No.118

December 9, 2004

The branches and foreign exchange offices of the State Administration of Foreign Exchange of all provinces, autonomous regions, and
municipalities directly under the Central Government, and the branches in Shenzhen, Dalian, Qingdao, Xiamen, and Ningbo:

The Interim Measures for the Administration of Sales and Payments of Exchange in Transferring Individual Property Abroad (hereinafter
referred to as the Measures) has come into force as of the date of December 1, 2004. With a view to ensuring the implementation of
this policy, specifying relevant operation procedures, and making formalities convenient for applicants, in accordance with the relevant
provisions, the State Administration of Foreign Exchange formulates the Operation Directions (for Trial Implementation) of the Interim
Measures for the Administration of Sales and Payments of Exchange in Transferring Individual Property Abroad, please implement it
accordingly.

Attachment:The Operation Directions (for Trial Implementation) of the Interim Measures for the Administration of Sales and Payments
of Exchange in Transferring Individual Property Abroad htm/e03848.htmAttachment

￿￿

￿￿

Attachment:

The Operation Directions (for Trial Implementation) of the Interim Measures for the Administration of Sales and Payments of Exchange
in Transferring Individual Property Abroad

￿￿

 ￿￿￿￿1.Operation Procedures

￿￿￿￿(1) Procedures for the application of emigration transfer, inheritance transfer, and for the purchase of exchange and outward remittance
for the first time

￿￿￿￿(i) the applicant files an application

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿n>

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿Amount applied beyond the equivalent

￿￿￿￿ (ii) Examination of local forex authorities—————————————————————–￿￿i) examination and approval of SAFE

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿  ￿￿; issuance of approval document to local forex authorities after approval  ￿￿t>

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿  ￿￿——————————————————————————————-￿￿n>

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿—————————————————————￿￿span>

(v) Issuance of the approval document for (the first time) purchase of exchange,remittance outward to the applicant

￿￿

(iv) Issuance of the approval reply letter to the applicant (reply lettermay not be issued in the case of approval to remit outward in one time )

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿n>

￿￿￿￿(vi) The applicant goes through the purchase of exchange and outward remittances formalities at the designated foreign exchange
bank on the basis of the approval document

￿￿￿￿(2) The operation procedures for second and afterwards exchange purchase and outward remittance of emigration transfer

￿￿￿￿(vii)the applicant files application

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿t>

￿￿￿￿(viii)examination and approval of local foreign exchange authorities

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿t>

￿￿￿￿(ix) Issues the exchange purchase, outward remittance approval document to the applicant

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿t>

￿￿￿￿(x)The applicant goes through the purchasing and remittance procedures in the designated foreign exchange bank on the basis of the approval
document of the foreign exchange authorities

￿￿￿￿2. The applicant qualification

￿￿￿￿(1) Definition (Article 2 of the Measures)
￿￿￿￿”Emigration transfer” refers to the activity of a natural person who emigrates abroad and has permanent residence thereof or who goes
to Hong Kong, Macau SAR and has permanent residence thereof or who goes to Taiwan region from the mainland and resides there realizes
the legal property owned by him within the territory before he (she) gets an emigration status and purchases exchange in designated
foreign exchange bank and remits outward the exchange.
￿￿￿￿”Inheritance transfer” refers to the activity of a foreign citizen or a permanent resident of Hong Kong, Macau SAR or Taiwan region
who realizes the property inherited within the territory, purchases exchange in designated foreign exchange bank and remits outward
the exchange.
￿￿￿￿(2) The qualification of the applicant for emigration transfer
￿￿￿￿i. A natural person emigrates from Chinese mainland to a foreign country and has permanent residence in the country of residence or
has the citizenship of the country of residence;
￿￿￿￿ii. A natural person goes to Hong Kong or Macau SAR from the mainland and has the permanent residence of the SAR;
￿￿￿￿iii. A natural person goes to and resides in Taiwan region from Chinese mainland.
￿￿￿￿(3) The qualification of applicant for inheritance transfer
￿￿￿￿i. Foreign citizen;
￿￿￿￿ii. Permanent resident of Hong Kong, Macau SAR;
￿￿￿￿iii. Resident in Taiwan region.
￿￿￿￿3. Identity documents of the applicant
￿￿￿￿(1) The identity documents of the applicant for emigration transfer (paragraph 4 of article 8 of the Measures)
￿￿￿￿i. the applicant who is a Chinese citizen and has foreign permanent residence shall provide:
￿￿￿￿(i) Valid passport of the People’s Republic of China or other valid identity certificate such as the Alien Certificate issued by the
country of residence;
￿￿￿￿(ii) The abroad residence certificate of the applicant issued (authenticated) by China’s embassy abroad;
￿￿￿￿(iii) The Chinese resident registration cancellation certificate issued by public security authorities.
￿￿￿￿ii. The applicant who has foreign citizenship shall provide:
￿￿￿￿(i) The ID card of the country of residence of the applicant or other valid identity certificate (for example, passport);
￿￿￿￿(ii) The abroad residence certificate of the applicant authenticated by China’s embassy abroad;
￿￿￿￿(iii) The Chinese resident registration cancellation certificate issued by public security authorities.
￿￿￿￿iii. The applicant who is the resident of Hong Kong, Macau SAR shall provide:
￿￿￿￿(i) (Permanent) resident ID Card of Hong Kong, Macau SAR or other valid identity certificate;
￿￿￿￿(ii) Home-visiting certificate or the passport of SAR;
￿￿￿￿(iii) The inland resident registration cancellation certificate issued by public security authorities.
￿￿￿￿iv. The applicant who is a resident in Taiwan region shall provide:
￿￿￿￿(i) The resident ID Card of Taiwan region or other valid identity certificate for residing in Taiwan;
￿￿￿￿(ii) The laissez-passer of mainland resident commuting from mainland to Taiwan or other entry-exit certificate;
￿￿￿￿(iii) The mainland resident registration cancellation certificate issued by pubic security authorities.
￿￿￿￿(2) The identity documents of the applicant for inheritance transfer (paragraph 3 of article 9 of the Measure)
￿￿￿￿i. The applicant who is a foreign citizen shall provide:
￿￿￿￿(i) The foreign passport or other certificate document held by the applicant that can testify his nationality;
￿￿￿￿(ii) The resident ID card of the country of residence of the applicant or other valid identity certificate;
￿￿￿￿(iii) The residence certification of the applicant for that country authenticated by China’s embassy abroad;
￿￿￿￿ii. The applicant who is the resident of Hong Kong, Macau SAR shall provide:
￿￿￿￿(i) (Permanent) Residence Card of Hong Kong, Macau SAR or other valid identity certificate;
￿￿￿￿(ii) Home-visiting certificate or the passport of SAR;
￿￿￿￿iii. The applicant who is a resident in Taiwan region shall provide:
￿￿￿￿(i) The resident ID Card of Taiwan region or other valid identity certificate for residing in Taiwan;
￿￿￿￿(ii) The laissez-passer of mainland resident commuting from mainland to Taiwan or other entry-exit certificate;
￿￿￿￿4. Related applying material
￿￿￿￿(1) The applying material for emigration transfer (Article 8 of the Measure, operation procedure 1)
￿￿￿￿The applicant shall submit application material to the foreign exchange authorities subject to following format and contents:
￿￿￿￿i. Written application. Including: Basic information introduction of the applicant, the reason to the application for emigration transfer,
the property or income source and a detailed account of the realization, etc.;
￿￿￿￿ii. The Information Table of the Applicant for Emigration Property Transfer Abroad with the signature of the applicant (see attached
table1);
￿￿￿￿iii. The Application Table for Exchange Business in Transferring Abroad Individual Property with the signature of the applicant or
his agent (see attached table 2)
￿￿￿￿iv. The identity document of the applicant (to provide in accordance with Article 3 of this Directions)
￿￿￿￿v. The certificate of income source and other property rights certificates;
￿￿￿￿The certificate of income source and other property rights certificates referred to in this paragraph include:
￿￿￿￿(i) The income source certificate shall be provided with respect to the individual salary and rewards (including salary and stipend,
income from author’s remuneration, income from remuneration for personal service).
￿￿￿￿(ii) With respect to the business income (including income derived from production and business operation and income from contracted
or leased operation of enterprises and institutions by private owner, individual shareholder of enterprises, individual industrial
and commercial households), the declaration table, equity certificate or contracting, leasing contract or agreement and other material
attesting the income source such as financial statements of enterprises, the distribution decisions of the director board of enterprises
shall be provided.
￿￿￿￿(iii) With respect to capital income and the realization (including income derived from interest, dividend, bonus, property leasing,
property transfer and franchising), the deposit certificate, the record in opening stock or bond account and the transaction thereof,
the contract or agreement to property leasing, transfer, franchising, the property right certificate of house, the real estate sale
& purchase agreement or the dismantle and removal compensation agreement shall be provided.
￿￿￿￿(iv) With respect to contingent income (including legal income from welfare lottery, sport lottery, etc) and other property and income,
the proof of actual transaction record shall be provided.
￿￿￿￿vi. Relevant tax documents or tax payment receipts shall be submitted in accordance with relevant provisions of the State Administration
of Taxation.
￿￿￿￿vii. Agency authorization agreement and the identity documents of the agent shall be provided if the formalities are handled by authorized
agent.
￿￿￿￿The identity document of the agent referred to in this paragraph is the ID card or other valid identity document if the agent is a
resident within the territory; or if the agent is a foreign citizen or a Chinese citizen who resides abroad, the identity document
of the agent authenticated or issued by abroad Chinese embassy is required to be submitted.
￿￿￿￿The property rights document mentioned above such as the property right certificate of house, the real estate sale & purchase
agreement or the dismantle and removal compensation agreement, the contract or agreement to contract, lease property, property transfer
contract or agreement, franchising contract or agreement shall be notarized and the authorization agreement and the identity document
of the agent shall be notarized.
￿￿￿￿(2) The applying material for emigration transfer (Article 9 of the Measure, operation procedure 1)
￿￿￿￿i. Written application. Including: an introduction of the general information of the applicant, the relation between the applicant
and the predecessor, the reason to the application for inheritance transfer, the property source of the predecessor and a detailed
account of the realization, etc.;
￿￿￿￿ii. The Information Table of the Applicant for Emigration Property Transfer Abroad with the signature of the applicant (see attached
table1);
￿￿￿￿iii. The identity certificate of the applicant (to provide in accordance with Article 3 of this Directions);
￿￿￿￿iv. The document proving that the applicant inherits the property;
￿￿￿￿v. The proof document of the right of the inherited property;
￿￿￿￿The property right referred to in this paragraph means the primary status of the property inherited by the applicant; related proof
document of property rights include:
￿￿￿￿(i) With respect to real property (such as house), the post_title deed of house, the sale & purchase agreement for real estate or the
dismantle and removal compensation agreement etc. shall be provided;
￿￿￿￿(ii) With respect to chattel (such as vehicles), the ownership certificate such as vehicle registration shall be provided;
￿￿￿￿(iii) With regard to financial assets (savings, stocks and bonds etc.), savings proof, opening account and trading records of stocks
and bonds, and equity certificate etc. shall be provided;
￿￿￿￿(iv) With regard to other assets, proof of the property ownership by inheritance shall be provided.
￿￿￿￿vi. Relevant tax document or tax payment receipt shall be submitted in accordance with relevant provisions of the State Administration
of Taxation.
￿￿￿￿vii. Agency authorization agreement and the identity document of the agent shall be provided if the formalities are handled by authorized
agent.

CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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