The Tariff Commission of the State Council, the Ministry of Finance Circular of the Tarrif Commission of the State Council and Ministry of Finance concerning Issuing the Interim Provisions on Import ShuiWeiHui[1999]No.5 January 7,1999 General Administration of Customs: The Interim Provisions on Import Taxes on Articles Taken Into China by Foreigners Permanently Residing in China,adopted by the State Article 1 These Provisions reformulated in order to implement opening-up policy, strengthen international exchange and promote the development Article 2 For permanent resident offices established by foreign enterprises, news agencies, economic and trade organizations, cultural associations (1) permanent residents in permanent resident offices established in China by foreign enterprises, economic, trade and cultural organizations; (2) permanent residents in permanent resident offices established in China by foreign non-government organizations of economic, trade (3) permanent correspondents of permanent foreign news agencies in China; (4) permanent foreign residents in Chinese-foreign equity joint ventures, cooperative joint ventures and wholly foreign-funded enterprises (5) foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts who have been long working in China; (6) foreign students and overseas Chinese students who have been long studying in China. Article 3 Articles for self use such as household pickup camera, camera, portable radio cassette player, portable laser phonograph and portable Article 4 Teaching and researching articles such as books, materials, instruments for scientific research, tools, samples and reagents taken Article 5 Articles other than those as stipulated in Articles 3 and 4 taken into China by above-mentioned foreigners during the period of living, Article 6 Imported duty-free articles prescribed above shall be supervised and controlled by the Customs according to its relevant provisions Article 7 Articles taken into China by permanent residents (including their spouses and minor children coming with them and residing in China) Article 8 If there is any divergence between previous policies and provisions and these Provisions, these Provisions shall prevail. Article 9 The General Administration of Customs are to formulate implementing rules in accordance with these Provision. Article 10 These Provision take effect as of April 1, 1999. |
The Tariff Commission of the State Council, the Ministry of Finance
1999-01-07