PROVISIONS OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ABOUT THE ADMINISTRATION OF THE COMMODITY CLASSIFICATION OF IMPORT AND EXPORT GOODS

Decree No. 158 of the General Administration of Customs

No. 158

The Provisions of the Customs of the People’s Republic of China about the Administration of the Commodity Classification of Import
and Export Goods have been deliberated and adopted at the executive meeting of the General Administration of Taxation on February
14, 2007. They are hereby promulgated and shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People’s
Republic of China for the Preliminary Commodity Classification of Import and Export Goods as promulgated by Decree No. 80 of the
General Administration of Customs on February 24, 2000 shall be concurrently annulled.

Director Mou Xinsheng

March 2, 2007

Provisions of the Customs of the People’s Republic of China about the Administration of the Commodity Classification of Import and
Export Goods

Article 1

In order to regulate the commodity classification of import and export goods and guarantee the accuracy and unification of commodity
classification results, the present Provisions are formulated in accordance with the Customs Law of the People’s Republic of China
(hereinafter referred to as the Customs Law), the Regulation of the People’s Republic of China on Import and Export Duties (hereinafter
referred to as the Duty Regulation) as well as other related laws and administrative regulations.

Article 2

The term commodity classification as referred to in the present Provisions means the activities of determining the commodity codes
of import and export goods under the commodity classification catalogue system of the Convention on the Commodity Name and the Code
Coordination System, on the basis of the Customs Import and Export Tariff of the People’s Republic of China and as required in the
Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations on Domestic Sub-categories of
the Customs Import and Export Tariff of the People’s Republic of China as well as the administrative rules and the decisions on commodity
classification as promulgated by the General Administration of Customs.

Article 3

The present Provisions shall apply to the commodity classification of import and export goods by the consignees and consignors of
import and export goods or the agents thereof (hereinafter referred to as the consignee and the consignor or the agents thereof)
and the examination and determination of commodity classification by the customhouses as well.

Article 4

The commodity classification of import and export goods shall comply with the principles of objectivity, accuracy and unification.

Article 5

The commodity classification of import and export goods shall be confirmed according to the actual condition of goods at the time
of declaration to the customhouse by the consignee and the consignor or the agents thereof. As regards the goods imported and exported
by advance declaration, the commodity classification of which shall be confirmed according to the actual condition of goods when
they are shipped to the sites under customs surveillance. If there are otherwise provisions in any law, administrative regulation
or the rule of the General Administration of Customs, such provisions shall prevail.

Article 6

The consignee and the consignor or the agents thereof shall authentically and accurately declare the names and specifications, etc.
of import and export goods in accordance with the laws, administrative regulations and the requirements of the customhouse, and carry
out the commodity classification of import and export goods as declared, and determine the commodity codes accordingly.

Article 7

As regards varieties of import goods that are simultaneously shipped to a same port by a same transport vehicle, and belong to a
same consignee using a same bill of lading, and shall be classified into a same commodity code in accordance with the rules for commodity
classification, the consignee or the agent thereof shall incorporate related commodities into this commodity code and make declarations
to the customhouse together. If it is otherwise stipulated by the provisions in any law, administrative regulation or rule of the
General Administration of Customs, such provisions shall prevail.

Article 8

If the consignor or consignee or the agent thereof provides to the customhouse the materials relating to any business secret and
requires the customhouse to keep confidential, an application in written form shall be submitted to the customhouse in advance, and
the contents for confidentiality shall be listed explicitly, and the customhouse shall keep confidential for the said materials.

No consignor or consignee or the agent thereof may refuse to provide related materials to the customhouse in excuse of business secret.

Article 9

The customhouse shall verify the names, specifications and commodity codes of import and export goods as declared by the consignor
and the consignees or the agents thereof.

Article 10

When verifying the commodity classification of the goods as declared by the consignor and the consignee or the agents thereof, the
customhouse may exercise the following official powers in accordance with the Customs Law and the Duty Regulation, and the consignor
and the consignee or the agents thereof shall assist in coordination:

(1)

it may consult and copy related documents and materials;

(2)

it may require the consignor and the consignee or the agents thereof to provide necessary samples and related materials on goods;
and

(3)

it may organize the tests and inspections of import and export goods, and carry out the commodity classification in light of the testing
and inspection results as confirmed by the customhouse.

Article 11

The customhouse may require the consignor and the consignee or the agents thereof to provide the materials as required for determining
the commodity classification, and may require them to make complementary declarations if necessary.

Where any consignor or consignee or the agent thereof conceals related information or delays providing or refuses to provide related
documents or materials, the customhouse may verify and determine the commodity classification of import and export goods in light
of the contents as declared.

Article 12

Where any incorrect commodity code as declared by a consignor or consignee or the agent thereof is found upon verification, the customhouse
may re-determine a new commodity code as required in the provisions of the Measures for the Administration of the Customs of the
People’s Republic of China on the Collection of Duties concerning Import and Export Goods as well as the related rules and provisions
on the commodity classification, and shall inform the consignor or consignee or the agent thereof to modify or delete the customs
declaration form under the Measures for the Administration of the Customs of the People’s Republic of China on the Modification and
Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 13

Where a commodity code as declared by the consignor and the consignee or the agents thereof needs to be modified, they shall submit
an application to the customhouse in accordance with the Measures for the Administration of the Customs of the People’s Republic
of China on the Modification and Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 14

Where the consignor and the consignee or the agents thereof require to discharge their goods before the verification on the commodity
classification of goods by the customhouse, they shall provide the guarantee in accordance with the related provisions on the guarantee
for customs affairs.

The customhouse shall not handle the discharge of the goods with guarantee on the ground that a permit certificate shall be provided
due to the restrictions on the entry and exit goods of the state, but the permit certificate can not be provided, or any other circumstance
under which the guarantee shall not be applied as prescribed by any law or administrative regulation occurs.

Article 15

A business unit of import and export goods as registered at the customhouse (hereinafter referred to as the applicant) may apply
to the customhouse directly under the General Administration of Customs for the preliminary commodity classification (hereinafter
referred to as pre-classification) of the goods to be imported or exported 45 days before the actual import or export of goods.

Article 16

When applying for the pre-classification, the applicant shall fill in and file an Application Form of the Customs of the People’s
Republic of China for the Pre-classification of Goods (see Attachment 1 for the format).

An application for pre-classification shall be submitted to the customhouse directly under the General Administration of Customs at
the place where the goods to be actually imported or exported are located.

Article 17

Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification
matter under the application for pre-classification has been explicitly prescribed in the Customs Import and Export Tariff of the
People’s Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations
on Domestic Sub-categories of the Customs Import and Export Tariff of the People’s Republic of China, as well as any administrative
ruling or decision on commodity classification as promulgated by the General Administration of Customs, it shall make and issue a
Written Decision of the Customs of the People’s Republic of China on the Pre-classification of Goods (hereinafter referred to as
the Written Decision on the Pre-classification, see Attachment 2 for the format) within 15 workdays as of the receipt of an application,
and inform the decision to the applicant.

Article 18

When importing or exporting the goods as described in the Written Decision on the Pre-classification within the region under the
jurisdiction of the customhouse directly under the General Administration of Customs that made and issued this Written Decision on
the Pre-classification, the applicant shall initiatively submit the Written Decision on the Pre-classification to the customhouse.

In case an applicant imports or exports the goods as described in the Written Decision on the Pre-classification in an actual condition,
and makes declaration in accordance with the Written Decision on the Pre-classification, the customhouse shall carry out the verification
and discharge the goods in light of the classification opinions as determined in the Written Decision on the Pre-classification.

Article 19

In case of any error in the contents of the Written Decision on the Pre-classification, the customhouse directly under the General
Administration of Customs that made and issued the Written Decision on the Pre-classification shall timely make and issue a Circular
of the Customs of the People’s Republic of China on Revoking the Written Decision on the Pre-classification (hereinafter referred
to as the Circular, see Attachment 3 for the format), and inform the applicant to stop using the said Written Decision on the Pre-classification.

In case of any alteration in the related provisions on which the Written Decision on the Pre-classification is based that leads to
the non-application of the Written Decision on the Pre-classification, the customhouse directly under the General Administration
of Customs that made and issued the Written Decision on the Pre-classification shall make and issue a Circular or publicize an announcement,
and inform the applicant to stop using this Written Decision on the Pre-classification.

Article 20

Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification
matter under the application for pre-classification has not been explicitly prescribed in the Customs Import and Export Tariff of
the People’s Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations
on Domestic Sub-categories of the Customs Import and Export Tariff of the People’s Republic of China, any administrative ruling or
decision on commodity classification as publicized by the General Administration of Customs, it shall inform the applicant to apply
for an administrative ruling in accordance with the provisions within seven workdays as of the receipt of an application.

Article 21

The General Administration of Customs may make a decision on commodity classification that has the universal binding force on the
import and export goods in accordance with related laws and administrative regulations.

The commodity classification decision on identical goods shall apply to the import or export of identical goods.

Article 22

The General Administration of Customs shall publicize the commodity classification decisions.

Article 23

In case of any alterations in any law, administrative regulation or any other related provision on which a commodity classification
decision is based, the commodity classification decision shall be invalid simultaneously.

The General Administration of Customs shall publicize the decision on the invalidity of a commodity classification.

Article 24

In case of any error in the decision on the commodity classification as found by the General Administration of Customs, such decision
shall be annulled in a timely manner.

The annulment of a decision on commodity classification shall be publicized by the General Administration of Customs. The decision
on commodity classification as annulled shall be invalid as of the date of annulment.

Article 25

The duty refund, recovery of duties or collection of late fees due to the commodity classification shall be handled in accordance
with the related laws, administrative regulations and the rules of the General Administration of Customs.

Article 26

Anyone that is in violation of the present Provisions and commits the smuggling act, or is in violation of the customs surveillant
provisions or the Customs Law shall be punished by the customhouse in accordance with the Customs Law and the Regulation of the Customs
of the People’s Republic of China on the Implementation of Administrative Penalties; and if a constituted crime, it shall be subject
to criminal liabilities.

Article 27

The present Provisions shall be subject to the interpretation of General Administration of Customs.

Article 28

The present Provisions shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People’s Republic of China
for the Preliminary Commodity Classification of Import and Export Goods promulgated by Decree No. 80 of the General Administration
of Customs on February 24, 2000 shall be concurrently abrogated.

Attachments:

1. Application Form of the Customs of the People’s Republic of China for the Pre-classification of Goods(Omitted)

2. Written Decision of the Customs of the People’s Republic of China on the Pre-classification of Goods(Omitted)

3. Circular of the Customs of the People’s Republic of China on Revoking the Written Decision on the Pre-classification(Omitted)

General Administration of Customs
2007-03-02

CIRCULAR OF THE GENERAL OFFICE OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ON REISSUING IMPORT AND EXPORT LICENSES FOR DUAL-USE ITEMS AND TECHNOLOGIES

Circular of the General Office of the Ministry of Commerce Concerning Matters on Reissuing Import and Export Licenses for Dual-use
Items and Technologies

Shang Ban Pei Han [2007] No.2

The commerce department of each province, autonomous region, municipality directly under the Central Government, city specifically
designated in the state plan and Xinjiang Production and Construction Corp.:

As it is stipulated in Article 26 of the Measures for Administrating Import and Export Licenses for Dual-Use Items and Technologies,
“Where an import and export license for dual-use items and technologies is to be used by crossing a year, March 31 in the next year
shall be the deadline within the valid period of the license, the license-issuing organ shall reissue a new license on the basis
of the valid period of the original license .” In accordance with such provision, we hereby inform the maters about the reissue of
import and export licenses for dual-use items and technologies as follows:

The column of “reissue and print” shall be added to the function list of the import and export licenses issuing system for dual-use
items and technologies as from March 30, 2007. This function shall be applicable to the reissue of the import and export licenses
for dual-use items and technologies which have been obtained in 2006 but have not been declared to customs and whose deadline of
valid period is after March 31, 2007.

A license-issuing organ shall, upon the strength of the following materials submitted by an operator, handle the formalities for reissue:

(1)

The original import and export license for dual-use items and technologies (original);

(2)

The Application Form of the People’s Republic of China for the Alteration of the Import and Export Licenses for Dual-Use Items and
Technologies, affixed with the operator’s official seal.

The remark column of the new license shall record the original license number and the term “Reissued”. The valid period of the new
license shall be identical with that of the original one.

The General Office of the Ministry of Commerce

March 27, 2007

The General Office of the Ministry of Commerce
2007-03-27

CIRCULAR OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ABOUT REINFORCING THE ADMINISTRATION OF PROCESSING TRADE

Circular of the Ministry of Commerce Concerning Matters about Reinforcing the Administration of Processing Trade

Shang Chan Fa [2007] No.133

In order to further perfect the administration of processing trade, encourage processing trade enterprises to optimize structure,
improve economic performance, independently innovate and actively perform social responsibilities, restrict and decrease activities
of processing trade enterprises conducting the processing trade with high consumption of energy, serious pollution of environment
and low added value, effectively accelerate the transformation and upgrading of processing trade and promote the sound development
of processing trade, the competent departments of commerce at various levels shall ceaselessly reinforce system construction in the
administration of processing trade business, check the business qualification and processing production capacity of processing trade
enterprises as well as do well in access administration. The related matters are hereby notified as follows:

Reinforcing the system construction of the processing trade administrative departments at each level

(1)

Rigorously administering the power of examination and approval. The competent commerce departments at each level shall, strictly according
to the provisions on examining and approving organ and graded examination and approval in the Interim Measures for Administrating
Examination and Approval of Processing Trade, exercise the power of examination and approval over processing trade business. When
delegating the power of examination and approval to lower levels, the provincial competent commerce departments shall observe the
related provisions and file the related situation with the Ministry of Commerce for record. The examining and approving organs at
each level shall issue the Certificate on Operation Situation and Production Capacity of Processing Trade Enterprises and the Approval
Certificate for Processing Trade Business to enterprises by using the e-networked approval/administration system for processing trade.
The related data on such certificates shall be put into the database of the Ministry of Commerce for unified administration. Any
examining and approving organ may not issue any certificate by any other means.

(2)

Attention shall be paid to daily statistical analysis. The competent commerce departments at each level shall pay attention to gathering
the statistical data regarding the production, operation, taxation, environmental protection, energy consumption, number of workers,
wage level, payment of staff’s social insurances, etc., of the local processing trade enterprises, summarize the situation and experience
in using advanced technical equipment, obtaining patents and building self-owned brands by them, and file the related information
with the higher competent commerce departments for statistical summary.

Perfecting the access management for processing trade enterprises

(1)

Inspection on the operation situation and production capacity of processing trade enterprises shall be reinforced. For determining
an enterprise’s qualification for engaging in processing trade business as well as examining and approving processing trade business
by the examining and approving organ, the Certificate on Operation Situation and Production Capacity of Processing Trade Enterprises
(hereinafter referred to as the Production Capacity Certificate) shall be deemed as an important basis. When applying for engaging
in processing trade business, an enterprise shall truthfully report each item listed in the Production Capacity Certificate, and
the competent commerce departments at each level shall make on-the-spot investigation and make examination and approval in accordance
with the actual situation. The enterprise shall provide the evidentiary documents or materials in relation to the reported contents
when necessary. The competent commerce department may not approve any enterprise failing to pass the check on operation situation
and production capacity to engage in processing trade business.

(2)

Incorporating the indices about environmental protection, energy consumption, employment and equipment level, etc., into the scope
of check on operation situation and production capacity.

(a)

Processing trade enterprises shall be urged to strictly carry out environmental protection standards and encouraged to save energy
and reduce energy consumption. A processing trade enterprise’s major discharge indices such as sulfur dioxide (SO2) index, chemical
oxygen demand (COD) index, etc., shall reach the requirements of the environmental protection departments, and its comprehensive
energy consumption for gross unit output value may not be higher than the local average level. If any enterprise fails to reach the
standards for environmental protection and energy consumption or commits any environment responsible accident, it shall be prohibited
from engaging in processing trade business.

(b)

Processing trade enterprises shall be urged to improve the employment system. A processing trade enterprise shall go through employment
registration formalities as required at the local labor security department, care for workers’ welfare and respect the related local
provisions on minimum wage level and social insurances payment. Where any enterprise fails to go through employment registration
formalities as required, fails to reach the minimum wage level at its locality or violates the related provisions at its locality
on social insurance payment, engagement in trade business may not be approved; as for any such enterprise approved prior to the issuance
of the present Circular, the competent commerce department shall urge it to correct within a fixed time limit, where it fails to
do so, the competent commerce department shall cancel its qualification for engaging in processing trade business.

(c)

The elimination of outdated production capacity shall be accelerated. The competent commerce departments at each level shall effectively
implement the Decision of the State Council Concerning the Promulgation of the “Interim Provisions on Promoting Industrial Structure
Adjustment” for Implementation (Guo Fa [2005] No.40), and in light of the Catalogue for the Guidance of Industrial Structure Adjustment,
forbid the enterprises using outdated production technical equipment as listed in the eliminated category from operating processing
trade business, and may not approve any enterprise to undertake processing trade business for the purpose of producing any outdated
product as listed in the eliminated category. They shall urge the processing trade enterprises, which use technologies and equipment
as listed in the restricted category or produce products listed in the restricted category, to accelerate transformation and upgrading,
and may not approve any new enterprise to undertake processing trade business by using technologies and equipment as listed in the
restricted category any more.

Delegating the power of examination and approval on the domestic sale of processing trade to the lower levels

For the purpose of adapting to the development situation of processing trade and strengthening the administration of processing trade,
from July 1st, 2007, when any processing trade enterprise applies for selling bonded import materials in domestic market, the application
shall be accepted, examined and approved by the original competent commerce department issuing the Approval Certificate for Processing
Trade Business according to the Interim Measures for Examining and Approving the Domestic Sales of Bonded Import Materials of Processing
Trade. In case any commodity to be sold in domestic market involves quota, license or any other special administrative measure, it
shall still be submitted to the provincial competent commerce department or the Ministry of Commerce for approval as required.

The competent commerce departments at each level shall, by considering the requirements mentioned above and the actual situation of
the locality, perfect each control measure, do well in self-inspection and rectification, find out the real situation of all the
processing trade enterprises within your respective jurisdiction and timely report the problems and situation found out. The provincial
competent commerce departments shall supervise the examination and approval organs at lower levels, handle and report behaviors of
examining and approving by exceeding power or issuing certificate not through the e-networked approval/administration system for
processing trade once found out, work hard in statistical analysis and summarize the experiences of outstanding entities, timely
report them to the higher authorities as well.

The Ministry of Commerce

April 12, 2007

The Ministry of Commerce
2007-04-12

CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING NANCHANG ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

Circular of the Ministry of Commerce on Entrusting Nanchang Economic-Technological Area to Examine, Approve and Administer the Relevant
Work on Foreign-invested Enterprises in Some Service Trade Sectors

Shang Zi Han [2007] No. 24

Nanchang Municipal People’s Government and Nanchang Economic-Technological Area,

Pursuant to Some Opinions on Further Promoting the Development Level of National Economic and Technical Development Zones (Guo Ban
Fa [2005] No. 15) as forwarded by the General Office of the State Council to the Ministry of Commerce, the Ministry of Land and Resources
and the Ministry of Construction as well as the provisions of the Ministry of Commerce on the authorized examination, approval and
administration of foreign-funded enterprises, the Ministry of Commerce has finished the archival filing, examination and approval
of the management systems of all the national economic and technological development zones and the connected network for examination
and approval of foreign capital. The related matters are hereby notified as follows:

Upon research, we hereby authorize the Management Committee of Nanchang Economic-Technological Area to be responsible for examining,
approving and administrating the foreign-funded enterprises in related service trade sectors set up inside its zone for the purpose
of encouraging and supporting the national economic and technological development zones to vigorously develop the high value-added
service industries.

The Management Committee of Nanchang Economic-Technological Area shall, in strict accordance with the laws and regulations on foreign
investments as well as the related provisions on foreign-funded enterprises of non-vessel shipping, construction, printing, construction
engineering design, road transport, commerce and international freight forwarding (see appendix), carefully examine and approve the
related foreign-funded enterprises set up within its zone, and report the related problems found in the work to the Ministry of Commerce
in a timely manner. The Ministry of Commerce shall implement the inspection of the aforesaid examination, approval and administration,
and cancel the authorization to a national economic and technological development zone which commits illegal examination and approval
during the course of authorization.

The Management Committee of Nanchang Economic-Technological Area shall conduct a good job in examination and approval, archival filing
and statistical work in strict accordance with the requirements of the Ministry of Commerce for networking and online joint annual
inspection and by taking advantage of the networking certification system for foreign-funded enterprises. The related statistical
data shall be in line with the requirements so that the Ministry of Commerce can keep informed of the situation and strengthen supervision.

Nanchang Economic-Technological Area, the management system of which needs to be improved, has not set up an independent finance department
yet. Nanchang Economic-Technological Area shall keep a close eye on and further resolve the problems in the management system, keep
a concise and efficient management system, and improve the level for examining, approving and administrating the foreign-funded enterprises.
Where any management system problem that may affect the work on examining, approving and administrating the foreign-funded enterprises
is found, this Ministry will withdraw the authorized power of examination, approval and administration immediately.

This circular shall enter into force as of the promulgation date.

Ministry of Commerce

February 12, 2007
Appendix:
Related documents on entrusting the competent provincial departments of commerce to examine, approve and Administer foreign-funded
service trade Enterprises

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Foreign-funded
Non-vessel Shipping Enterprises (Shang Zi Han [2005] No. 89)

Circular of the Ministry of Commerce on Entrusting the Provincial Administrative Departments of Commerce to Examine, Approve and Administer
the foreign-funded Construction Enterprises (Shang Zi Han [2005] No. 90)

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Printing Enterprises (Shang Zi Han [2005] No. 91)

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Designing Enterprises for Engineering Projects (Shang Zi Han [2005] No. 92)

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Some Foreign-funded
Road Transport Enterprises (Shang Zi Han [2005] No. 93)

Circular of the Ministry of Commerce on Entrusting Local Departments to Check Foreign-funded Commercial Enterprises (Shang Zi Han
[2005] No. 94)

Circular of the Ministry of Commerce about the related Issues on Entrusting National Economic and Technical Development Zones to Examine
and Approve foreign-funded Commercial Enterprises and International Freight Forwarding Enterprises (Shang Zi Han [2005] No. 102)

Measures for the Administration of Foreign-funded International Freight Forwarding Enterprises (Decree No. 19, 2005 of the Ministry
of Commerce)

Ministry of Commerce
2007-02-12

PROVISIONS OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE PROCEDURES FOR HANDING ADMINISTRATIVE PENALTY CASES

Decree of the General Administration of Customs

No. 159

The Provisions of the Customs of the People’s Republic of China on the Procedures for Handing Administrative Penalty Cases have been
deliberated and adopted at the executive meeting of the General Administration of Customs on February 14, 2007. They are hereby promulgated
and shall enter into force as of July 1, 2007.
Director Mou Xinsheng

March 2, 2007

Provisions of the Customs of the People’s Republic of China on the Procedures for Handing Administrative Penalty Cases
Contents
Chapter I General Rules

Chapter II General Provisions

Chapter III Case Investigation

Section 1 Case Filing

Section 2 Interrogation and Inquiry

Section 3 Check and Examination

Section 4 Testing and Authentication

Section 5 Inquiry about Deposits and Remittances

Section 6 Detention and Security

Section 7 Suspension and Termination of Investigations

Chapter IV Decisions on Administrative Penalty

Section 1 Case Examination

Section 2 Notification, Reexamination and Hearing

Section 3 Treatment Decisions

Chapter V Implementation of Decisions on Administrative Penalty

Chapter VI Procedures for Handling Simple Cases

Chapter VII Supplementary Rules
Chapter I General Rules

Article 1

In accordance with the Administrative Penalty Law of the People’s Republic of China, the Customs Law of the People’s Republic of
China, the Regulation of the Customs of the People’s Republic of China on Implementing Administrative Penalties (hereinafter referred
to as the Regulation on Implementing Customs Administrative Penalties) and other related laws and administrative regulations, the
present Provisions are formulated in order to regulate the procedures for customs houses to dispose of administrative penalty cases
and protect the lawful rights and interests of citizens, legal persons and other organizations.

Article 2

Unless it is otherwise prescribed by any law or administrative regulation, the handling of administrative penalty cases by customs
houses shall be subject to the present Provisions.

For the investigation into smuggling crimes by customs houses and the handling of public security administrative penalty cases by
public security organs, the Law of the People’s Republic of China on Public Security Administrative Penalties and the Provisions
Concerning the Procedures for Handling Administrative Cases by Public Security Organs shall apply.

Article 3

For handling of administrative penalty cases by customs houses, the principles of justness, openness, timeliness and facilitating
people shall be followed.

Article 4

For handling administrative penalty cases in a place where any minority ethnic group or by several minority ethnic groups reside,
the language commonly used in the local place shall be used for interrogating and inquiring.

An interpreter shall be provided where any related party does not know the language commonly used in that place.

Article 5

The state secrets, business secrets, customs secrets or personal privacy it has access to during the process of handling administrative
penalty cases shall be kept secret by the customs.

Chapter II General Provisions

Article 6

Where the customs house finds that any illegal act ought to be handled by any other administrative organ or the criminal investigation
organ, it shall make a case forwarding letter, and forward the case to the competent administrative organ or the criminal investigation
organ to be treated in a timely manner.

Article 7

There shall be at least 2 or customs officers (hereinafter referred to as case handlers) for handling an administrative penalty case
when making investigations and collecting evidence, and their law enforcement certificates shall be shown to the parties involved
or related persons.

Article 8

A case handler shall withdraw under any of the following circumstances, and any party involved or the agent thereof has the right
to apply for his withdrawal:

(1)

He is a party involved or a close relative thereof;

(2)

He himself or any of his close relatives has an interest in the case; or

(3)

He has any other relationship with any party involved, which so may affect impartial disposal of the case.

Article 9

The withdrawal of a case handler shall be determined by the director of the customs house directly under the General Administration
of Customs or the subordinate customs house he belongs to.

Article 10

Where any case handler requires for withdrawal, he shall submit a written application and give the reasons.

Where any circumstance under which a case handler should withdraw arises, but he fails to apply for withdrawal, and the party involved
and the agent thereof also fail to do so, the director of the customs house enpost_titled to determine his withdrawal may order him to
withdraw.

Where any party involved or the agent thereof requires the withdrawal of a case handler, he shall submit an application and give the
reasons. In the case of an oral application, the customs house shall make a record.

Article 11

As regards an withdrawal application submitted by the party involved or the agent thereof, the customs house shall, within 3 working
days, make a decision and notify the decision to the applicant in written form.

In case any party involved or the agent thereof is dissatisfied with the rejection of an withdrawal application by the customs house,
he may, within 3 working days upon receipt of the written notice, apply for review for one time to the customs house that has made
the decision, which shall make a review decision within 3 working days and inform the applicant of the decision.

Article 12

Before a decision on withdrawal is made by the customs house, the case handler may not stop the handling of the administrative penalty
case. Whether the activities relevant to the case as made by the said case handler before the decision on withdrawal is made are
effective or not shall be determined by the customs house that makes the decision on withdrawal by considering the circumstances
of the case.

Article 13

The withdrawal of the person making the testing, appraiser or interpreter shall be subject to Articles 8 through 12 of the present
Provisions.

Article 14

The types of evidence for customs houses to handle administrative penalty cases mainly include:

(1)

documentary evidence;

(2)

physical evidence;

(3)

audio-visual materials, and electronic data;

(4)

witnesses’ testimony;

(5)

testing reports and authentication conclusions;

(6)

statements of the parties involved; and

(7)

record of check and inspection.

Any item of evidence may not be taken as the basis for determining facts before it is verified upon investigation.

Article 15

The physical evidence and documentary evidence as gathered by the customs house shall be original. In case it is really difficult
to gather the originals, the pictures, videos and photocopies thereof sufficiently reflecting the contents or forms of the originals
may be taken, and the customs house may designate or entrust related entities or individuals to appropriately keep the originals.

For collecting the originals of physical evidence and documentary evidence, the customs house shall make a list with the date of collection
indicated, and ask entities or individuals involved to affix their seals or signatures upon confirmation.

For collecting the reproductions, photocopies or transcripts of the original documentary evidence kept by entities or individuals
involved, the sources thereof and the time of collection shall be indicated and the seal or signature of the entity or individual
involved shall be affixed upon verification.

For collecting the pictures and videos of the original physical evidence as kept by entities or individuals involved, a written explanation
about the production process and the storage place of originals shall be attached, and the entities or individuals involved providing
the originals shall affix their seals or signatures on the written explanations.

In case the entities or individuals involved providing the originals refuse to affix their seals or signatures, the case handlers
shall state the circumstance clearly.

Article 16

When collecting electronic data or such audio-visual materials as videos and visuals, etc., the customs house shall collect their
original carriers. In case it is really difficult to gather original carriers, duplicates thereof may be gathered, provided that
production methods, production time, producers, objects of proof as well as the storage places of the original carriers shall be
indicated, and the seals or signatures of the entities or individuals involved shall be affixed upon confirmation.

As regards the gathered duplicates of electronic data or audio-visual materials, etc., the customs house shall carry out the evidence
conversion, timely print electronic data into paper materials if possible, add attach written records to the audio materials’ vocal
contents, and ask entities or individuals involved to affix their seals or signatures upon confirmation.

Article 17

Unless it is otherwise prescribed by any law, where an illegal act has not been found within two years, no administrative penalty
may be imposed any more.

The time limit as prescribed in the preceding paragraph shall be calculated as of the date of the occurrence of the illegal act; while
it shall be calculated as of the day when the illegal act terminates in case the illegal act is in a state of continuity or incessancy.

Article 18

Time limits shall be calculated on the basis of the hour, day, month or year. The hour or day when a time limit starts may not be
included. The first working day after the holiday or rest day shall be the expiration day of the time limit, if the expiration day
is a statutory holiday or rest day.

The time limit shall exclude the time spent on the way. In case the delivery to the post has been conducted prior to the expiry of
a statutory time limit, it may not be regarded as overdue.

Article 19

Where any party involved misses the time limit by virtue of an insurmountable cause or any other justified cause, he can, within
10 days after the said cause is eliminated, apply to the customs house for postponing the time limit, and whether his application
will be permitted shall be determined by the customs house.

Article 20

Administrative legal documents shall be directly served to the addressee himself by the customs house. Where the addressee is an
unavailable citizen, his adult family member living together with him shall sign and accept the legal document; in the case of a
legal person or any other organization, the legal representative of the legal person or the main principal of any other organization,
or the person in charge of the mails of this legal person or organization shall sign and accept it; and where the addressee has entrusted
an agent for accepting legal document, the legal document may be served to this agent for signature and acceptance.

Where an administrative legal document is served directly, the addressee’s signature or seal shall be affixed on the receipt of service
and the date of receipt shall be indicated. The date of receipt indicated in the receipt of service shall be the date of service.

Article 21

Where the addressee himself or his adult family member living together reject accepting an administrative legal document or reject
affixing his signature or seal, the addressor shall invite the witnesses to be present at the scene, explain the situation, illustrate
the causes for refusal and the date on the receipt of service, affix the signatures or seals of themselves and the witnesses, and
leave the administrative legal document at the addressee’s domicile, then the administrative legal document shall be deemed as having
been served.

Article 22

In case it is difficult to directly serve an administrative legal document, the customs house may entrust another customs house to
conduct the service or serve by post.

Where the customs house entrusts another customs house to conduct the service, a power of attorney shall be given to the entrusted
customs house, which shall show the power of attorney to the parties involved.

As regards service by post, a receipt of service shall be attached, and the date of service shall be the date of receipt as indicated
in the receipt of service; and if the receipt of service has not been posted back, the date of service shall be the date of receipt
indicated in the receipt of registered letter or the inquiry letter.

Article 23

As regards the service of administrative legal documents by the customs house to foreigners, stateless persons, foreign enterprises
or organizations having a domicile within the territory of the People’s Republic of China, Articles 20 through 22 of the present
Provisions shall apply.

The customs house shall, if available, serve the administrative legal documents directly to foreigners, stateless persons, foreign
enterprises or organizations with no domicile within the territory of the People’s Republic of China. Where the addressee has entrusted
an agent for accepting legal documents, the customs house may serve directly to the agent or the representative office, or the branch
or business agent enpost_titled to accept the service of legal documents as set up within the territory of the People’s Republic of China.
Where the customs house objects to the entrustment, the power of attorney as notarized by the notary organ may be required to be
provided.

In the case of any difficulty in directly serving an administrative legal document, where the service by post is permitted by the
law of the addressee’s country, the administrative legal document may be served by post.

As regards the service of legal documents to Hong Kong, Macao and Taiwan by the customs house, the service of administrative legal
documents to foreigners, stateless persons, foreign enterprises or organizations with no domicile within the territory of the People’s
Republic of China shall be referred to.

Article 24

Where the addressee is a serviceman, the documents shall be delivered to him via the political organ at or above the regimental level
under his working army.

Where the addressee is imprisoned or reeducated through labor, the documents shall be delivered to him via the prison or the place
of labor reeducation where he is serving his term.

The date of service shall be the date of receipt as filled in the receipt of service by the addressee.

Article 25

Where a document can not be served by those service means as mentioned in Articles 20 through 24 of the present Provisions, the document
shall be served by public notice.

Where served by public notice, the original of the administrative legal document shall be posted on the customs house’s bulletin board.
Where an administrative penalty decision is served by public notice, a public notice thereof shall also be publicized on the newspaper.

In the case of the service by public notice, sixty days after the date when the public notice is publicized, the service shall be
deemed as successful. In the case of the service to a party involved without domicile within the territory of the People’s Republic
of China by public notice, six months after the public notice is publicized, the service shall be deemed as successful.

Where it is otherwise prescribed on the special methods of service in any law or administrative regulation or the international convention
that our country has entered into or acceded to, such provisions shall prevail.

Article 26

In the case of authentic illegal facts and legal basis, an administrative penalty of a fine of 50 Yuan or less (for a natural person)
or 1,000 Yuan or less (for a legal person or any other organization) or a warning may be imposed on the site in accordance with the
related provisions in Section 1 of Chapter V of the Law of the People’s Republic of China on Administrative Penalties.

Chapter III Case Investigation

Section 1 Case Filing

Article 27

Where the customs house finds any act committed by any citizen, legal person or any other organization, for which an administrative
penalty should be given, it shall put the case on file and conduct investigations.

Article 28

Where the clues about an illegal act, which the customs house has accepted or founded, falls within any of the following circumstances
upon verification, the customs house may not put the case on file:

(1)

No illegal fact exist;

(2)

The prescribed time limit for THE punishment of the illegal act has passed; or

(3)

Any other circumstance under which the case should not be put on file.

Where the customs house decides not to put a case on file, a notice of not filing the case shall be made, and timely noticed to the
tip-off maker, the clues-transferring organ or the suspected offender who has surrendered himself to justice.

Section 2 Interrogation and Inquiry

Article 29

The case handlers shall interrogate suspected offenders or inquire witnesses separately, and inform them of their rights and their
legal liabilities for falsely testifying.

A suspected offender or witness shall make statements and provide evidence according to the facts.

Article 30

A suspected offender may be interrogated at his work place or domicile, or at the customs house or a designated place as required
by the case handlers.

The case handlers may inquire a witness at his work place or domicile, or may, if necessary, request him to the customs house or a
designated place for the inquiry.

Article 31

For the interrogation or inquiry, transcripts thereof shall be made.

The items on the transcripts of interrogation or inquiry shall be completely filled in pursuant to the provisions, and the time for
commencing and ending the interrogation or inquiry shall be indicated, and the case handlers shall affix their signatures on the
transcripts.

The transcripts shall be submitted to the person being interrogated or inquired for verification or be read out to him on the site.
After the person being interrogated or inquired have verified the transcripts to be free from any mistake, he shall put his signature
or fingerprint to each page of the transcripts. Where he rejecting affixing his signature or fingerprint, the case handlers shall
record the situation down in the transcripts. Where there is any mistake or omission in the transcripts, the person being interrogated
or inquired shall be allowed to make corrections or supplementations, and his signature or fingerprint shall be affixed at the places
of corrections or supplementations.

Article 32

When a deaf or dumb person is being interrogated or inquired, a person who knows the gestures of the deaf and dumb people shall be
present at the scene, and the transcripts shall indicate the basic information about the deaf or dumb person being interrogated or
inquired.

When a foreigner or stateless person who does not know the language of China is being interrogated or inquired, an interpreter shall
be provided for him; where the person being interrogated or inquired knows the language of China and no interpreter is needed, he
shall issue a written statement, and the case handlers shall indicate it in the transcripts of interrogation or inquiry.

The name, employer and vocation of an interpreter shall be indicated in the transcripts of interrogation or inquiry. And his name
shall be affixed on the transcripts of interrogation or inquiry.

Article 33

When a suspected offender or witness is interrogated or inquired for the first time, the customs house shall inquire his name, birth
date, place of permanent residence, current address, type and number of identity card, employer, educational background, whether
any criminal or administrative penalties has been imposed on him, etc.; and shall inquire his main family members, etc. when necessary.

When a suspected offender or witness under 18, his parent or any other guardian shall be called to be present at the scene. In case
it is impossible to notify them or they fail to be present at the scene after being notified, such situation shall be indicated in
the transcripts.

Article 34

Where a person being interrogated or inquired requires for providing written statements by himself, it shall be allowed, and the
case handlers may also request the person being interrogated or inquired to write down his statements by himself when necessary.

Where a person being interrogated or inquired provides written statements by himself, his signature shall be affixed on his written
statements and the time, and place for writing down the statements as well as the subject for such statement shall be indicated.
After having received the written statements, the case handlers shall record down the date of receipt, and affix their signatures
for confirmation.

Article 35

When interrogation or inquiry is made, audio or video records, in addition to written transcripts, may be made if necessary.

Article 36

The case handlers shall carefully hear the statements of the suspected offender and the witness, and set the record straight.

Any case handler may not obtain statements by such illegal means as violence, menace, lure, fraud, etc..

Section 3 Inspection and Examination

Article 37

When the case handlers check transport vehicles and places or examine goods and articles, transcripts of inspection or examination
shall be made. The transcripts shall bear the signatures of the case handlers and the parties involved or their agents; and where
any party involved or the agent thereof is not present at the scene or rejects affixes his name or seal, the case handlers shall
indicate the situation in the transcripts, and ask the witnesses to sign or seal.

Article 38

When a suspected smuggler is under the case handlers’ inspection, the inspection shall be carried out by two or more case handlers
with identical sex to the person being inspected at a covered place or outside the sight of others than inspectors.

The inspection of the body of a suspected smuggler may be carried out under a doctor’s assistance, and if necessary, a professional
inspection may be made at a medical institution.

Section 4 Testing and Authentication

Article 39

Where, during the process of investigating a case, it is necessary to draw samples of related goods or articles for testing or authentication,
the samples shall be drawn by the customs house or by a testing or authentication institution entrusted by the customs house. At
the time of drawing samples, the parties involved or their agents shall be present at the scene; and where any party involved or
its agent is not present at the scene, witnesses shall be invite by the customs house to be present at the scene.

The samples as drawn shall be sealed for confirmation, and the transcripts on drawing samples shall be made, and the signatures or
seals of the case handlers, the staff members of the testing or authentication institution entrusted by the customs house, the parties
involved or agents thereof as well as the witnesses shall be affixed.

The samples as drawn by the customs house shall be sent to the testing or authentication institution for testing or authentication
in a timely manner.

Article 40

In case related goods or articles will be sold off or discharged by the customs house in the first place, the customs house shall
draw the samples thereof in duplicate or more; and the number of samples and the quantity of each sample shall be enough for determining
the features of related goods or articles.

Article 41

The testing or authentication shall be carried out by the customs house’s testing and authentication institution or any other state-recognized
institution as entrusted by the customs house. Related materials shall be provided by the holder or owner thereof as required for
the testing or authentication.

Article 42

A person conducting the testing or authentication shall issue a testing report or an authentication conclusion after testing or authentication.

The trustor, matters entrusted for testing or authentication, related materials provided for the testing or authentication institution,
basis for testing or authentication, scientific technical means as adopted, testing or authentication institution, instructions about
the qualification of the persons who carry out the testing or authentication, shall be indicated in a testing report or an authentication
conclusion, and signatures of the persons who carry out the testing and authentication as well as the seal of the testing or authentication
institution shall be affixed Where an authentication conclusion is drawn by analysis, the analysis process shall be indicated.

Article 43

Where any party involved is dissatisfied with the testing report or authentication conclusion, he may apply for a new testing or
authentication; and a new testing or authentication shall be conducted if the customs house finds upon examination that there are
justifiable reasons for a new testing or authentication.

The testing or authentication expenses shall be assumed by the customs house. However, when any party involved applies for a new testing
or authentication, the testing or authentication expenses shall be assumed by the customs house if the original testing or authentication
conclusion has been altered,, otherwise, the testing or authentication expenses shall be assumed by the applicant for the new testing
or authentication.

Section 5 Inquiry about Deposits and Remittances

Article 44

In case, when investigating a smuggling case, the case handlers inquire about the deposits or remittances of a suspected entity or
individual in financial institutions or postal service enterprises, the approval of the director of the customs house directly under
the General Administration of Customs or the subordinate customs house authorized by it shall be obtained.

Article 45

When inquiring about the deposits or remittances of a suspected entity or individual in financial institutions or postal service
enterprises, the case handlers shall show their law enforcement identities and present a customs notice on assistance for inquiry.

Section 6 Detention and Security

Article 46

The case handlers shall, when detaining any goods, articles, transport vehicles, other properties, account books, documents or other
materials, show their law enforcement certificates, make a detention voucher and serve it to the parties involved, inform the parties
involved of the reasons and basis for detention as well as their rights on the site.

A detention voucher shall indicate the names, specifications, quantities and weights, etc. of the detained goods, articles, transport
vehicles or other properties. In case it is impossible to determine the name, specifications, quantities and weights, etc. of the
detained goods, articles, transport vehicles or other properties, external features thereof shall be described as particularly as
possible. The signatures or seals of the case handlers, the parties involved or their agents as well as the keeper shall be affixed
to a detention voucher; and where any party involved or the agent thereof is not present at the scene or rejects affixing his signature
or seal, the case handlers shall indicate such situation in the detention voucher, and ask the witnesses to sign or seal.

The goods, articles, transport vehicles, other properties, account books, documents or other materials that have been legally detained
by the customs house may be sealed with a customs mark. The parties involved or their agents and the keeper shall keep them appropriately
after the customs mark has been affixed.

Article 47

The term for the customs house to detain goods, articles, transport vehicles, other properties, account books, documents or other
materials may not exceed one year. For satisfying the needs of investigating a case, the term may, upon approval by the director
of the customs house directly under the General Administration of Customs or the subordinate customs house authorized by it, be prolonged
for one year or less. However, the term for reconsideration or litigation may not be included.

Article 48

Where the detained goods or articles that are dangerous, fresh, perishable, easy to decay, expire or deteriorate or are unfit for
a long-term storage, or whose owner applies for advance sale need to be sold off in advance before the people’s court renders a judgment
or the customs house makes an administrative penalty decision, the approval of the director of the customs house directly under the
General Administration of Customs or the subordinate customs house authorized by it shall be obtained.

The customs house shall, prior to the sale, notify the owner of goods, articles or transport vehicles to be sold off in advance. Where
the notification could not be made prior to the sale, the customs house shall, after they have been sold off, notify it to the owner
of goods, articles or transport vehicles.

Article 49

For discharging the detention of goods, articles, transport vehicles, other properties, account books, documents or other materials,
a notice on discharging detention shall be made by the customs house and served to the parties involved. The signatures or seals
of the case handlers, the parties involved or their agents as well as the keeper shall be affixed to a notice on discharging detention;
and where any party involved or its agent is not present at the scene or rejects affixing his signature or seal, the case handlers
shall indicate such situation in the notice on discharging detention, and ask the witnesses to sign or seal.

Article 50

In case it is impossible or inconvenient to detain the goods, articles or transport vehicles suspected of being involved in a violation,
the case handlers shall make a voucher on receipt of security and serve it to the party involved or the person in charge of transport
vehicles, if the party involved or the person in charge of transport vehicles provides the security to the customs house. The voucher
on receipt of security shall be affixed with the signatures or seals of the case handlers, the parties involved, the person in charge
of transport vehicles or their agents.

After the security is received, the goods, articles or transport vehicles involved may be photographed or videoed for archival filling.

Article 51

Where the customs house discharges the security in accordance with law, it shall make and issue a notice on discharging security
and serve it to the parties involved or the person in charge of transport vehicles. The signatures or seals of the case handlers,
the parties involved, the person in-charge of transport vehicles or their agents as well as the keeper shall be affixed to a notice
on discharging security. Where any party involved, the person in charge of transport vehicles or his agent is not present at the
scene or rejects affixing his signature or seal, the case handlers shall indicate such situation in

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING INVESTIGATION INTO AND ANALYSIS OF TRANSFER PRICING

Circular of the State Administration of Taxation on Intensifying Investigation into and Analysis of Transfer Pricing

Guo Shui Han [2007] No. 363

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government, and cities specifically designated in the state plan,

With a view to regulating the investigation into and analysis of the cases concerning transfer pricing of all regions and enhancing
the quality of such investigations, the related issues are hereby clarified as follows in accordance with Article 51 of the Detailed
Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection and the related
provisions in the Rules of the State Administration of Taxation for the Taxation Management Rules for the Businesses between Associated
Enterprises (Guo Shui Fa [2004] No. 143 ):

Every region shall intensify the functional risk analysis of the enterprises under investigation, and the enterprises that accept
the transfer pricing investigation shall fill in the Analysis Form on Enterprise Functional Risks. The competent taxation authority
shall fill in the Confirmation Form on the Analysis of Enterprise Functional Risks in light of the Analysis Form on Enterprise Functional
Risks as filled in by the enterprise and by referring to other related conditions it has known through investigation, and shall submit
these two forms to the State Administration of Taxation together.

Every region shall intensify the related financial analysis of associated transactions conducted by the enterprises under investigation,
and fill in the Financial Analysis Form on the Associated Transactions between Enterprises on the basis of anti-tax avoidance investigation,
and report it and the archival filing report and the case settlement report to the State Administration of Taxation.

Attachments:

Analysis Form on Enterprise Functional Risks (omitted)

Confirmation Form on the Analysis of Enterprise Functional Risks (omitted)

Financial Analysis Form on the Associated Transactions between Enterprises (omitted)

State Administration of Taxation

March 27, 2007

State Administration of Taxation
2007-03-27

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ABOUT MATTERS REGARDING THE CONTROL OF FOREIGN EXCHANGE WITH RESPECT TO CROSS-BORDER TRANSPORTATION OF CARGOS IN DOMESTIC TRADE

Circular of the State Administration of Foreign Exchange about Matters Regarding the Control of Foreign Exchange With Respect to Cross-border
Transportation of Cargos in Domestic Trade

Hui Fa [2007] No.21

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

In order to implement the national strategic deployment of revitalizing Northeast old industrial bases and support the pilot work
of shipping the domestic trade cargos of Heilongjiang Province to the costal areas of Southeastern China by passing Russia, several
matters regarding the control of foreign exchange with respect to cross-border transportation of domestic trade cargos are hereby
notified as follows:

In the case of any pilot work of shipping the domestic trade cargos of Heilongjiang Province to the costal areas of Southeastern China
by passing Russia, the transactions between trading enterprises shall be valuated and settled in RMB given that the customs manage
the said cargos under the surveillance method of cross-border transportation of domestic trade cargos (code: 9600).

With respect to the domestic trade cargos that are transported outside the territory of China, the customs will not verify and release
the said cargos upon the verification and write-off form of export proceeds and the foreign exchange bureau will not handle the write-off
formalities for export proceeds due to the surveillance method that is one under which it is not necessary to adopt the verification
and write-off form of export proceeds.

In case both the carrier and carrying ship are of Chinese nationality, the freight charges, insurance premiums and other relevant
charges shall be valuated and settled in RMB. With respect to the port charges, fuel costs and other transportation-related expenses
incurred to the carrier outside the territory of China, the carrier shall make foreign payments upon relevant vouchers and bills
through a bank under the current provisions on foreign exchange control.

This Circular shall enter into force as of the promulgation date.

Appendix: Announcement No.5, 2007 of the General Administration of Customs of the People’s Republic of China (omitted)

State Administration of Foreign Exchange

April 16, 2007

State Administration of Foreign Exchange
2007-04-16

CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING NANJING ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

Circular of the Ministry of Commerce on Entrusting Nanjing Economic-Technological Area to Examine, Approve and Administer the Relevant
Work on Foreign-invested Enterprises in Some Service Trade Sectors

Shang Zi Han [2007] No. 26

Nanjing Municipal People’s Government and Nanjing Economic-Technological Area,

Upon research, we hereby authorize the Management Committee of Nanjing Economic-Technological Area to be responsible for examining,
approving and administrating the foreign-funded enterprises in related service trade sectors set up inside its zone for the purpose
of encouraging and supporting the national economic and technological development zones to vigorously develop the high value-added
service industries.

The Management Committee of Nanjing Economic-Technological Area shall, in strict accordance with the laws and regulations on foreign
investments as well as the related provisions on foreign-funded enterprises of non-vessel shipping, construction, printing, construction
engineering design, road transport, commerce and international freight forwarding (see appendix), carefully examine and approve the
related foreign-funded enterprises set up within its zone, and report the related problems found in the work to the Ministry of Commerce
in a timely manner. The Ministry of Commerce shall implement the inspection of the aforesaid examination, approval and administration,
and cancel the authorization to a national economic and technological development zone which commits illegal examination and approval
during the course of authorization.

The Management Committee of Nanjing Economic-Technological Area shall conduct a good job in examination and approval, archival filing
and statistical work in strict accordance with the requirements of the Ministry of Commerce for networking and online joint annual
inspection and by taking advantage of the networking certification system for foreign-funded enterprises. The related statistical
data shall be in line with the requirements so that the Ministry of Commerce can keep informed of the situation and strengthen supervision.

Nanjing Economic-Technological Area, the management system of which needs to be improved, has not set up an independent finance department
yet. Nanjing Economic-Technological Area shall keep a close eye on and further resolve the problems in the management system, keep
a concise and efficient management system, and improve the level for examining, approving and administrating the foreign-funded enterprises.
Where any management system problem that may affect the work on examining, approving and administrating the foreign-funded enterprises
is found, this Ministry will withdraw the authorized power of examination, approval and administration immediately.

This circular shall enter into force as of the promulgation date.

Ministry of Commerce

February 12, 2007
Appendix:
Related documents on entrusting the competent provincial departments of commerce to examine, approve and Administer foreign-funded
service trade Enterprises

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Foreign-funded
Non-vessel Shipping Enterprises (Shang Zi Han [2005] No. 89)

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Some Foreign-funded
Road Transport Enterprises (Shang Zi Han [2005] No. 93)

Circular of the Ministry of Commerce on Entrusting Local Departments to Check Foreign-funded Commercial Enterprises (Shang Zi Han
[2005] No. 94)

Measures for the Administration of Foreign-funded International Freight Forwarding Enterprises (Decree No. 19, 2005 of the Ministry
of Commerce)

Ministry of Commerce
2007-02-12

SOME OPINIONS OF THE MINISTRY OF EDUCATION CONCERNING FURTHER INTENSIFYING THE ABSORPTION OF EXCELLENT PEOPLE WITH OVERSEAS EDUCATIONAL BACKGROUND

Some Opinions of the Ministry of Education concerning Further Intensifying the Absorption of Excellent People with Overseas Educational
Background

Jiao Wai Liu [2007] No. 8

The education departments (commissions) of each province, autonomous region, and municipality directly under the Central Government,
the education departments (commissions) of related institutions (entities), the related institutions of higher education, the related
scientific and technological research institutions, the related entrepreneur parks for people with overseas educational background,
the education offices of Chinese embassies or consulates stationed outside the territory of China:

For the purpose of implementing the “National Outlines for Medium- and Long-term Planning for Scientific and Technological Development
(2006-2020)”, accelerating the implementation of the strategy of invigorating the country through science, technology and education
as well as the strategy of strengthening the power of the country by relying on talented people, make greater efforts to absorb excellent
people with overseas educational background, improving technical innovations and the development of new disciplines in China, setting
up a group of high-caliber talents that are able to adapt to the all-round, harmonious and sustainable development, several opinions
with respect to further intensifying the absorption of excellent people with overseas educational background by institutions of higher
education, scientific and technological research institutions and domestic employing units of entrepreneur parks for people with
overseas educational background (shortened as “domestic employing units”), etc. are hereby put forward as follows:

The definition of “excellent people with overseas educational background”.

“Excellent people with overseas educational background” may include the three levels as follows:

The first level: A group of leading scholars in certain disciplines are needed in order to form a group of excellent innovation organizations.

The second level: A large group of excellent academic leaders with a solid academic basis as well as prominent innovation capabilities
and development potentialities are needed in order to improve technical innovations and the development of certain disciplines.

The third level: A large quantity of young backbone teachers and scientific researchers are needed in order to uplift the overall
caliber of the group of teachers and scientific researchers.

II.

Preparing a demands catalogue for excellent people with overseas educational background, as well as establishing and perfecting an
information database of overseas excellent people with educational background.

According to the actual needs from the developments in education, science and technology, industry, region, etc., this Ministry shall
establish a system of forecasting the demands for people with overseas educational background and promulgating the information about
such demands, fully grasp the information concerning the demands of various domestic employing units for talents. We shall set up
and perfect the information database on the demands of domestic employing units for excellent people with overseas educational background,
develop national and local information databases of the policies and measures for attracting people with overseas educational background,
as well as provide convenient, prompt, accurate and timely domestic services of inquiry and consulting of the information on demands
for the excellent people with overseas educational background to come back to work in China.

On the basis of further enhancing and perfecting the construction of the information system of the education offices in Chinese embassies
or consulates stationed outside the territory of China on the management to study-abroad scholars, we shall establish the information
database of the excellent people with overseas educational background that intend to come back to work in China, intensify the management
and services of the education offices in Chinese embassies or consulates stationed outside the territory of China to study-abroad
scholars , find out, contact, and recommend the leading scholars of certain disciplines, academic leaders and academic backbones
that are needed immediately in China.

Each employing unit within the territory of China may, make pertinent plans on the absorption of talents in light of the specialties
and planning of the development of the disciplines concerned, and formulate management measures on the absorption of talents.

III.

To build up a two-way selection platform for excellent people with overseas educational background, and offer services for excellent
people with overseas educational background to come back to China to engage in or to start up their entrepreneur careers.

This Ministry shall publish information concerning domestic demands for people with overseas educational background and information
concerning excellent people with overseas educational background that intend to come back to work in China by various ways and forms,
set up a two-way interaction platform for online communications and negotiations, etc., and impel the linkup of domestic employing
units with the excellent people with overseas educational background and intend to come back to work in China:

We shall establish an exclusive network information exchange platform and a long-distance video interview and negotiation system upon
the information of the education offices of Chinese embassies or consulates stationed outside the territory of China, that on www.cscse.edu.cn,
www.csc.edu.cn, and that of China Scholars Abroad, as well as other related institutions, We will regularly publish demand information,
in order to provide services such as two-way interactive communications and recruitment negotiations, etc to both the excellent people
with overseas educational background and the employing units.

We will enhance the contacts with diverse academic organizations and associations of those studying outside the territory of China
and strengthen the guidance to them, give full scope to the intermediary function of the organizations, and we will publish the information
concerning demands for excellent overseas talents through the organizations of those studying outside the territory of China, and
offer consulting and services for those studying outside the territory of China to come back to work in China.

This Ministry will respectively organize the people studying outside the territory of China and domestic employing units to join in
the High-level Overseas Talents Recruitment Fair of Beijing Scientific and Technological Expo, and the High-level Overseas Talents
Recruitment Fair of Guangzhou Scientific and Technological Fair of Chinese People Studying Abroad in May and December annually, and
to have face-to-face communications and mutual selections.

We will organize the negotiation teams to absorb excellent people with overseas educational background upon the plan step by step,
and organize domestic people in charge of personnel to communicate with talents in the countries and regions abounding with people
with overseas educational background. We will organize excellent people studying outside the territory of China to hold communications
with domestic employing units through the education offices, encourage and guide excellent people studying outside the territory
of China to come back to China and work in higher education institutions, scientific and technological research institutions and
other departments.

Domestic employing units may independently organize teams to go abroad to follow up and negotiate with certain excellent people with
overseas educational background under the guidance of this Ministry, and implement the task of absorbing excellent people with overseas
educational background.

IV.

Taking full advantage of national projects of science and technology, education and supports to talents to guide excellent overseas
talents to come back to China to develop their own businesses.

The higher education institutions on the list of “211 Project” or the list of “985 Project”, and the scientific and technological
research institutions under the “100 talented scientist plan” shall regard the task of attracting excellent people studying outside
the territory of China to come back to work in China as an important part of the project construction, make planning on exclusive
fund supports and finance them excellent people with overseas educational background to come back to work in China or to serve the
home country in different ways.

We shall further enhance the supports and encouragement for excellent study-abroad talents to come back to work in China through such
programs as the “Cheung Kong Scholars Program” and “Program for New Century Excellent Talents in University”, etc..

We shall make greater efforts to perform the “Project on Absorption of Intellects by Institutions of Higher Education for Academic
Disciplinary Innovations” (the “111 Project”), attract excellent people studying outside the territory of China by means of organization
absorption, drive of core talents, etc., promote the disciplines development, and talent cultivation, and push the construction of
high-level research-oriented universities.

Greater efforts shall be made for “Chunhui Program” of the Ministry of Education to support excellent people with overseas educational
background to come back to China and serve the home country for short terms. We shall encourage excellent people with overseas educational
background to get financial supports under “Chunhui Program” and to come back to China and serve the home country for short terms,
in order that some excellent people with overseas educational background will come back to work in China finally for long terms by
way of cooperation and then soft landing.

We shall make good use of the “Chunhui Program” of the Ministry of Education to encourage excellent people with overseas educational
background in key areas or some advanced academic disciplines to work on research or lectures in higher education institutions during
their academic holidays in China, and to serve the construction of newly emerging academic disciplines and advanced academic disciplines
within the territory of China, as well as the establishment of world-class universities.

We shall make greater efforts to raise the financial support from the “Overseas Returned Scholars’ Scientific Research Initiation
Fund”, to increase the scholars supported therefrom, and to shorten the appraisal period of the “Overseas Returned Scholars’ Scientific
Research Initiation Fund”, in order to create conditions for excellent people studying abroad to carry out scientific research as
quickly as possible after they come back, and to encourage excellent people with overseas educational background to settle down and
develop in China.

Higher education institutions, scientific and technological research institutions and other entities shall set up scientific research
start-up funds for those with overseas educational background accordingly.

Establishing prompt avenues for people studying outside the territory of China to come back to work in China, and earnestly resolving
the reservations of excellent people with overseas educational background in their entrepreneur careers in China.

We shall make greater efforts to improve the service functions of the education offices of Chinese embassies or consulates stationed
outside the territory of China, and of the Ministry of Education’s Overseas Education Service Center with respect to certification,
management of personnel archives, certification of overseas education diplomas and degrees, and settling-down, etc., to intensify
the service consciousness, and to improve the service efficiency.

Chinese education offices stationed outside the territory of China shall actively provide domestic employing units with information
supports and services. When any domestic employing unit needs any assistance, contact or confirmation of related information for
absorbing any person studying overseas, the education office concerned shall provide related information consulting in a timely manner.

This Ministry shall coordinate with the related department to offer convenient service to those studying outside the territory of
China concerning entry into, exit from and permanent residence in China when they come back to work in China and serve the home country.
We will simplify the procedures for examination and approval therefrom, and improve the service quality.

Active efforts shall be made to promote the establishment and implementation of specific measures on the enjoyment of national treatments
by those with overseas educational background, to properly resolve the problems on the work conditions and close interests of the
excellent people with overseas educational background with regard to housing, salary, household registration, medical treatment,
social insurance, scientific research start-up, investment and establishment of enterprises, intellectual property protection, children’s
schooling, family members’ employment, and to create a work environment and policy environment that may help the excellent people
with overseas educational background their work or their serving the home country.

VI.

Intensifying the construction of entrepreneur parks for people with overseas educational background, scientific and technological
parks of universities, entrepreneur bases and service institutions, and energetically implementing the “Chunhui Cup” innovation entrepreneur
tournament of those Chinese scholars with overseas education experience.

We shall establish entrepreneur parks of scholars with overseas educational backgrounds, and a public entrepreneur service information
network platform of scientific and technological parks of universities. We shall improve the functions of incubation and project
management of the parks and bases, and broaden investment and financing avenues to create a good incubation environment for people
that studied outside the territory of China to carry out their own businesses. We shall attract and gather a group of excellent people
with overseas educational background, who grasp modern scientific and technological achievements, have independent intellectual properties,
and meanwhile have modernized enterprise management knowledge and market-based operation capabilities, to better cooperate with domestic
employing units by combination of production with research. We shall propel effective combination of foreign advanced technologies
and management experiences with domestic resources, and encourage them to make contributions to the domestic employing units’ teaching,
scientific research and hi-tech industry development.

This Ministry and the Ministry of Science and Technology will regularly hold a “Chunhui Cup” innovation and business start-up tournament
among those with overseas educational background, and establish an business startup platform with the involvement of overseas excellent
people with educational background, entrepreneur parks for people with overseas educational backgrounds, scientific and technological
parks of universities, and venture capital institutions. Upon the “Chunhui Cup” innovation and business startup contest among those
with overseas educational backgrounds, we shall give full play to the enthusiasm of the excellent people studying outside the territory
of China to come back to China and develop their own businesses, encourage them to actively submit applications for innovation and
business startup projects, and create conditions to support the project linkup of the participants with the scientific and technological
parks of universities, entrepreneur parks for people with overseas educational backgrounds, and enterprises, as well. We shall also
organize entrepreneur parks for those studying outside the territory of China, scientific and technological parks of universities,
venture capital institutions and domestic entrepreneurs to appraise the projects, negotiate on the projects and award the excellent
ones on the basis of the project technical level, investment foreground, benefit forecast and industrialization situation, as well
as promote people with overseas educational backgrounds to build up high technology enterprises.

The Ministry of Education

March 2, 2007

The Ministry of Education
2007-03-02

MEASURES FOR ADMINISTRATION OF RENEWABLE RESOURCES

Decree No.8, 2007 of Ministry of Commerce on Promulgating Measures for Administration of Renewable Resources

No.8

The Measures for Administration of Renewable Resources have been deliberated and approved at the 5th ministerial meeting of Ministry
of Commerce on May 17, 2006, and ratified by National Development and Reform Commission, Ministry of Public Security, Ministry of
Construction, State Administration for Industry and Commerce and State Environmental Protection Administration. They are hereby announced
and shall enter into force as of May 1, 2007.
Minister: Bo Xilai

Director: Ma Kai

Minister: Zhou Yongkang

Minister: Wang Guangtao

Director: Zhou Bohua

Director: Zhou Shengxian

Mar 27, 2007

Measures for Administration of Renewable Resources
Chapter 1 General Rules

Article 1

For purposes of promoting recovery of renewable resources, regulating development of renewable resources recovery industry, economizing
resources, protecting environment and realizing economic and social sustainable development, these Measures are formulated under
the Law of Clean Production Promotion of the People’s Republic of China and Law on the Prevention and Control of Environmental Pollution
by Solid Wastes and other relevant laws and regulations.

Article 2

The renewable resources as mentioned in these Measures refer to all kinds of wastes that are generated in social production and living
and consumption, and that have lost all or part of their use value, but can regain use value through recovery and processing.

Renewable resources include metallic scrap, discarded electronic products, mechanical and electric equipments and parts, waste paper
making materials (such as waste paper and cotton), waste materials for light chemical industry (such as rubber, plastics, packing
of pesticide, animal bones and hairs) and waste glass as well.

Article 3

Enterprises and owners of self-employed businesses who undertake business of renewable resources recovery within the territory of
the People’s Republic of China (hereinafter referred to as “business operator of renewable resources recovery”) shall comply with
these Measures.

Where it is otherwise provided in other laws and regulations in terms of the administration on recovery of imported solid wastes,
hazard wastes and discarded automobiles, such provisions shall prevail.

Article 4

The state encourages people from all circles as well as urban and rural areas to accumulate and sell renewable resources.

Article 5

The state encourages renewable resources recovery and disposal of innocuity. Relevant scientific research, technical development
and promotion are also encouraged.

Chapter 2 Operation Rules

Article 6

To engage in renewable resources recovery business, an enterprise must meet the registration requirements of industrial and commercial
administration. It can start business only after getting business licenses.

Article 7

Operators engaging in renewable resources recovery business shall be filed with departments of commercial administration or authorized
institutions thereof which shall be the same level with the departments of industrial and commercial administration where they are
registered in line with the principal of dependency administration within 30 days after obtaining business license.

In case of any alteration, operators of renewable resources recovery business shall go through formalities of alteration with departments
of commercial administration within 30 days as of the alteration (those belonged to industrial and commercial registration shall
be filed in 30 days since the alteration of industrial and commercial registration).

Article 8

Enterprises engaging in recovery of producing waste metals and operators of non-producing waste metals shall register with public
security organs of the people’s government of the county level within 15 days after obtaining business in addition to registration
with departments of commercial administration in accordance with article 7 of these Measures.

In case of any alteration of registered items, operators of renewable resources as mentioned in the preceding paragraph shall go through
alteration formalities with public security organs of the people’s government of the county level within 15 days as of the alteration
(where an item falls within the industrial and commercial registration, it shall be dealt with within 15 days as of the alteration
of industrial and commercial registration).

Article 9

A producing enterprise and an enterprise of renewable resources recovery shall trade the producing waste metals by means of contract
of purchase, in which Such matters as the name, quantity, specifications, recovery terms, and settlement of producing waste metal
shall be specified.

Article 10

When reclaiming producing waste metals, an enterprise of renewable resources recovery shall according to the facts, conduct registration
of the name, quantity, specifications as well as the aging degree.

As regards an entity seller, the certification issued thereby shall be checked, and record the name of the entity and the name, address
and ID card number of the preparer shall be registered according to the facts; as regards an individual seller, the name, address
and ID card number thereof shall be registered according to the facts.

The registration materials shall be kept for at least 2 years.

Article 11

If any stolen goods or suspected stolen goods wanted by public security organs are found in business activity, enterprises of renewable
resources recovery shall report to public security organs immediately.

The public security organs shall seize stolen goods or suspected stolen goods found in business operation of renewable resources recovery
in accordance with law and list the seized goods. If the suspected stolen goods are proved of no stolen goods, they shall be returned
in time; those proven to be stolen goods shall be dealt with in line with the state regulations.

Article 12

The whole process of collecting, storage, transportation and disposal of renewable resources shall be carried out in accordance with
the relevant pollution prevention standards, technical policies and the state specifications.

Article 13

Business operators of renewable resources shall comply with relevant regulations of second hand goods circulation to undertaking
business of second-hand goods purchase, sales, storage and transportation.

Article 14

The recovery of the renewable resources may be carried out by means of door-to-door recovery, itinerant recovery and recovery at
certain places.

Business operator of recovery of the renewable resources may contact residents and enterprises by means of phone and internet so as
to provide convenient and quick recovery.

Chapter 3 Supervision and Administration

Article 15

Departments of commercial administration are in charge of the industry of renewable resources recovery, and responsible for stipulation
and implementation of industrial policies of renewable resources recovery, recovery standards and program of recovery industry development
as well.

Departments of development and commission are responsible for research and putting forward policies to promote development of renewable
resources, organize to adopt new technologies, promote application of new facilities and carry out industrialization demonstration.

Public security organs are in charge of management of public security of renewable resources recovery.

Departments of industrial and commercial administration are responsible for registration administration on business operators of renewable
resources recovery, and supervision and administration on trade market of renewable resources.

Departments of environmental protection are responsible for supervision and administration on work of environmental pollution prevention
during process of recovery.

Departments of construction and town and country planning are in charge of bringing renewable resources recovery net into the city
planning, as well as examining and rectifying violations of relevant regulations on city planning and construction administration.

Article 16

Ministry of Commerce is responsible for stipulation and implementation of industrial policies of renewable resources recovery, recovery
standards and program of recovery industry development as well.

Departments of commercial administration above county-level are responsible for stipulation and implementation of specific industrial
development program and other measures in the region of administration.

Departments of commercial administration above county-level shall set up authorities in chare of the administration of renewable resources
recovery industry and assign the relevant personnel.

Article 17

Departments of commercial administration above county-level shall, in collaboration with department of development and reform (economic
and trade), public security, industry and commerce, environmental protection, construction, rural and urban planning, formulate program
of renewable resources recovery net in line with specific status of development level of local economy, population density, environment
and resource as well according to principals of overall planning and rational distribution.

Renewable resources recovery nets include all kinds of places where the renewable resources are reclaimed, transferred, distributed
and processed.

Article 18

When trans-regional transferring is needed for storage and disposal, administrative license shall be dealt with in accordance with
Article 23 of Law on the Prevention and Control of Environmental Pollution by Solid Wastes.

Article 19

An association of renewable resources recovery industry is an industrial self-discipline organization, which shall perform the following
duties:

(1)

to feedback suggestions and requirements of enterprises and safeguard industrial interest;

(2)

to formulate criterions of self-discipline and supervise the implementation;

(3)

to carry out industrial statistics, survey if authorized by laws and regulations or administrative department, and release industrial
information; and

(4)

to cooperate administrative departments to carry out research and stipulate industrial development program, policies and recovery
standard.

Associations of renewable resources recovery industry shall follow instructions of the relevant administrative departments.

Chapter 4 Penalty Rules

Article 20

Enterprises or individuals undertake renewable resources recovery without business license shall be punished by department of industrial
and commercial administration in accordance with Measures on Investigating, Punishing and Stamping out Operation without Business
License.

If an enterprise engages in what are beyond the business scope approved by industrial and commercial departments, it shall be imposed
upon a punishment according to the relevant regulations.

Article 21

Those who violate regulations of Article 7 of these Measures should be warned by departments of commercial administration and ordered
to correct in definite time period; those who refuse to correct shall be fined no less than 500 yuan and no more than yuan according
to specific conditions. Departments of commercial administration may also announce the violation to the public.

Article 22

Those who violate regulations of Article 8 of these Measures should be warned by public security organs and ordered to correct in
definite time period; those who refuse to correct shall be fined no less than 500 yuan and no more than yuan according to specific
conditions. Public security organs may also announce the violation to the public.

Article 23

Public security organs shall punish enterprises of renewable resources recovery that go against Paragraph 1 and Paragraph 2 of Article
10 of these Measures and fail to register the true information when producing waste metals in line with relevant regulations of
Measures for Administration on Pubic Security of Waste Metal Purchasing Industry.

Article 24

Those who go against Paragraph 3 of Article 10 of these Measures shall be ordered by public security organs to correct and be fined
no less than 500 yuan and no more than 1000 yuan.

Article 25

Those who go against Article 11 of these Measures and fail to report to public security organs after finding stolen goods or suspected
stolen goods shall be warned and imposed upon a fine of no less than 500 yuan and no more than 1000yuan; those who cause serious
consequences or refuse to mend their ways despite repeated admonitions shall be imposed upon a fine of no less than 1000 yuan and
no more than 5000 yuan.

Article 26

In case of graft or serious dereliction of duty, abuse of power, practicing favouritism and taking bribes on the part of any personnel
of administrative departments harming interests of business operators of renewable resources, , the relevant departments shall impose
administrative punishment upon the said personnel in line with specific situations. Where a crime is constituted, the said personnel
shall be subject to criminal liabilities under law.

Chapter 5 Supplementary Rules

Article 27

The term “producing waste metal” as mentioned in these Measures refers to metal materials and metals products that are used in construction,
railway, communication, electric power, water conservancy, oil field, public utilities and other fields, and now lose all or part
of use value.

Article 28

These Measures are subject to the interpretation of Ministry of Commerce, National Development and Reform Commission, Ministry of
Public Security, State Administration for Industry and Commerce, State Environmental Protection Administration and Ministry of Construction.

Departments of commercial administration above county-level shall, together with department of development and reform (economic and
trade), public security, industry and commerce, environmental protection, construction, rural and urban planning of all provinces,
autonomous regions and municipalities may, pursuant to these Measures, formulate detailed rules for implementation with reference
to real situation of local economic development.

Article 29

These Measures shall enter into force as of May 1, 2007.

Ministry of Commerce
2007-03-27

12 3...7 Page 1 of 7

Tax

IMPLEMENTING REGULATIONS FOR THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON INSPECTION OF IMPORT AND EXPORT COMMODITY

CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING BEIJING ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK...

PROVISIONS OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ABOUT THE ADMINISTRATION OF THE COMMODITY CLASSIFICATION OF IMPORT AND EXPORT GOODS

CIRCULAR OF THE GENERAL OFFICE OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ON REISSUING IMPORT AND EXPORT LICENSES FOR DUAL-USE ITEMS AND TECHNOLOGIES

CIRCULAR OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ABOUT REINFORCING THE ADMINISTRATION OF PROCESSING TRADE

CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING NANCHANG ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

PROVISIONS OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE PROCEDURES FOR HANDING ADMINISTRATIVE PENALTY CASES

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING INVESTIGATION INTO AND ANALYSIS OF TRANSFER PRICING

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ABOUT MATTERS REGARDING THE CONTROL OF FOREIGN EXCHANGE WITH RESPECT TO CROSS-BORDER TRANSPORTATION OF CARGOS IN DOMESTIC TRADE

CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING NANJING ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

SOME OPINIONS OF THE MINISTRY OF EDUCATION CONCERNING FURTHER INTENSIFYING THE ABSORPTION OF EXCELLENT PEOPLE WITH OVERSEAS EDUCATIONAL BACKGROUND

MEASURES FOR ADMINISTRATION OF RENEWABLE RESOURCES

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

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7