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REPLY OF THE CHINA INSURANCE REGULATORY COMMISSION ON RELEVANT ISSUES CONCERNING LARGE COMMERCIAL INSURANCES

Reply of the China Insurance Regulatory Commission on Relevant Issues concerning Large Commercial Insurances

Bao Jian Ting Han [2006] No. 294

Shanghai Branch of Mitsui Sumitomo at-sea Fire Insurance Co., Ltd.

We have received your Letter for Instructions on Relevant Issues concerning Large Commercial Insurances (No. 82 [2006] of Mitsui
Sumitomo Insurance Co.). Upon discussion, a reply is hereby given as follows:

As stipulated in the Circular of the China Insurance Regulatory Commission on Relevant Issues Concerning Large Commercial Insurance
Business and Master Policy Business (Bao Jian Fa [2002] No. 16), the group short-term health insurance and accidental injury insurance
bought buy a large industrial and commercial enterprise shall fall within the category of large commercial insurances. Meanwhile
other related provisions issued by the China Insurance Regulatory Commission shall be strictly observed.

The China Insurance Regulatory Commission

October 12, 2006



 
The China Insurance Regulatory Commission
2006-10-12

 






ANNOUNCEMENT NO.89, 2006 OF THE MINISTRY OF COMMERCE ON ADJUSTING THE TARIFF NO. OF WEAR RESISTANT OVERLAY IN THE RELATED ANTI-DUMPING INVESTIGATION

Announcement No.89, 2006 of the Ministry of Commerce on Adjusting the Tariff No. of Wear Resistant Overlay in the Related Anti-dumping
Investigation

[2006] No.89

On June 13, 2005, Ministry of Commerce issued Announcement No. 34 to start anti-dumping investigation on imported Wear Resistant Overlay
from EU and the US (hereinafter referred to as “investigated product”).

During the investigation process, the parties concerned applied to the investigation institutes that the Tariff No. of investigated
product should be 48043900 instead of 48064000 previously issued in the announcement for starting the investigation.

With survey and cognizance by Customs Tariffs Committee of the State Council and the General Administration of Customs, the Tariff
No. of investigated product shall be 48043900. Matters of concern are listed as follows:

1.

Tariff No. of the investigated product shall be 48043900.

The investigated product is depicted as: Wear Resistant Overlay is a roll or piece of paper mixed with resistance material (Al2O3)
which becomes high luster and translucent paper.

2.

As from the issuance date of this Announcement, the importers, while importing Wear Resistant Overlay from EU and the US, shall provide
relevant deposit by cash to the PRC Customs in accordance with the Tariff No. 48043900 and the deposit rates regulated in Announcement
No.45, 2006 of the Ministry of Commerce.

During the period from the issuance date of Announcement No.45, 2006 and the implementation of this Announcement, the importers, while
importing Wear Resistant Overlay from EU and the US with Tariff No. 48043900, shall not be charged with deposit by cash.

3.

During the period from the issuance date of Announcement No.45, 2006 and the implementation of this Announcement, the deposit by cash
under Tariff No. 48064000, already paid while importing Wear Resistant Overlay from EU and the US, shall be returned to the importers
by the Customs.

4.

This Announcement shall enter into effect as from November 10, 2006.

Ministry of Commerce

October 13, 2006



 
Ministry of Commerce
2006-10-30

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON ACCEPTANCE OF THE VOLUNTARY FILE OF TAX RETURNS BY THE TAXPAYERS WITH AN ANNUAL INCOME OF 120,000 YUAN OR MORE

Circular of the State Administration of Taxation on Acceptance of the Voluntary File of Tax Returns by the Taxpayers with an Annual
Income of 120,000 Yuan or More

Guo Shui Fa [2006] No. 164

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:

For the purpose of implementing the Law on Individual Income Tax and the Regulation for the Implementation of the Law on Individual
Income Tax as well as the Measures for the Voluntary File of Individual Income Tax Returns (for Trial Implementation, and hereinafter
referred to as this Measures), we hereby notify the relevant issues on the acceptance of the voluntary file of tax returns by the
taxpayers with an annual income of 120,000 yuan or more as follows:

1.

Achieving unity in thinking, advancing understanding, and fully realizing the significance of voluntary file of tax returns.

The voluntary file of tax returns by taxpayers is a way of collecting individual income taxes in China, as well as a universal practice
of all other countries in the world. To enlarge the scope of voluntary file of individual tax returns is an important content for
the revision of the Law on Individual Income Tax in 2005. The Law on Individual Income Tax as revised adds the content that the taxpayers
“with an annual income of 120,000 yuan or more” and those “under other circumstances as prescribed by the State Council” shall file
tax returns voluntarily to the tax authority. The enlargement of the scope of voluntary file of individual tax returns is instrumental
in developing the faithful taxation sense of taxpayers, clarifying the legal liabilities of taxpayers, and enhancing the compliance
of tax law; it is beneficial to the tax authority to strengthen the administration of tax sources and enhance the adjustment of high-income
groups; it facilitates strengthening analysis and comparison, and further boosting the scientific and refined administration of individual
income tax; and it is also advantageous for creating conditions and accumulating experiences for further transition to the tax system
combined integration with classification.

To enlarge the scope of voluntary file of individual tax returns is a completely new job, and involves the immediate interests of
the vast taxpayers. New requirements are brought forward to the tax authority in terms of personnel, management, technology, and
equipment, and etc. Therefore, the tax authorities at all levels shall, in view of constructing a harmonious socialist society, implementing
the scientific concept of development, perfecting tax payment services, improving the taxation sense of citizens and strengthening
the tax collection, fully understand the importance of the administration of voluntary file of individual income tax returns by taxpayers,
achieve unity in thinking, enhance understanding and attach great importance.

2.

Strengthening leadership, perfecting measures, and actively and steadily boosting the voluntary file of tax returns.

The voluntary file of individual income tax returns is of high policy-related, high demanding, complexity in operation and large workload.
Particularly, the enlargement of the scope of voluntary file of tax returns and the addition of the provisions on annual voluntary
file of tax returns by the taxpayers with an annual income of 120,000 yuan or more have set new and higher requirements for the voluntary
file of tax returns. The annual voluntary file of tax returns by the taxpayers with an annual income of 120,000 yuan or more is a
kind of integrated tax returns on the basis of current itemized tax system, and is different from the former kind of voluntary file
of tax returns in the aspects of nature, contents and forms, and these two kinds of voluntary file of tax returns have their respective
emphasis but also overlap with each other. Thereby, the relationship of the said two kinds of voluntary file of tax returns shall
be dealt correctly and different pertinent measures shall be separately adopted for the said two kinds of voluntary file of tax returns.
Presently, the emphasis shall be put on the annual voluntary file of tax returns by the taxpayers with an annual income of 120,000
yuan or more, and on the earnest implementation of leadership in this work. As to the voluntary file of tax returns by the taxpayers
with an annual income of 120,000 yuan or more from 2007, it is necessary to carefully analyze all links of work required for tax
returns, forecast possible problems and difficulties, bring forward preliminary schemes and measures for dealing with problems and
difficulties, conduct careful organization and arrangement, and actively and stably promote the job.

3.

Enhancing propaganda, strengthening tutorship, and laying a good foundation for voluntary file of tax returns

The tax authorities at all levels shall emphasize the publicity on the relevant issues about voluntary file of tax returns by the
taxpayers with an annual income of 120,000 yuan or more in various forms and by various means. Primarily, they shall promptly organize
the relevant personnel for tax administration, collection administration and information, and etc., to study the Measures and understand
the ideas prescribed in the Measures; And then, they shall, by means of trainings, symposia, arrangement of talks, printing of explaining
materials, and etc., strengthen the training and tutorship to taxpayers, so as to let taxpayers grasp such matters as the contents,
places, time and procedures, and etc. for voluntary file of tax returns, particularly, to make the taxpayers liable for voluntary
file of tax returns of their own statutory obligations, the methods and procedures for performing obligations, their rights as well
as the legal liabilities for failing to perform such obligations.

4.

Organizing carefully, optimizing service, and ensuring smooth operation of the voluntary file of tax returns

The tax authorities at all levels, especially the grass-roots tax authorities for directly contacting with taxpayers, shall further
enhance the service awareness, provide various kinds of services for the voluntary file of tax returns by the taxpayers with an annual
income of 120,000 yuan or more, and try to facilitate the taxpayers in terms of publicizing and explaining policies, accepting tax
returns efficiently, and handling formalities for making up the underpaid taxes and giving tax rebates in a timely manner. The year
of 2007 is the first year for accepting the voluntary file of tax returns by the taxpayers with an annual income of 120,000 yuan
or more, and the tax authorities of all regions shall carefully do various jobs as follows.

(1)

Before December 10, 2006, the Individual Income Tax Return (For the taxpayers with an annual income of 120,000 yuan or more) shall
be extend to a convenient site that taxpayers can easily get and use, for instance, uploaded onto the website of the tax authority,
placed on the tax service hall, sent to the entities with many high-income individuals;

(2)

Within the term for filing tax returns in the first quarter of 2007, the tax authorities for acceptance of file of tax returns shall
make full and good preparations for the acceptance of tax return. The tax service hall for acceptance of file of tax returns shall
establish a special window for the acceptance of voluntary file of tax returns by the taxpayers with an annual income of 120,000
yuan or more, or provide service for easy and efficient acceptance of tax returns to facilitate the submission of the tax returns
by taxpayers. A region that expects a large number of individuals that need to make declarations shall reduce the number of individuals
that make direct declarations at the tax service hall by all means, such as promoting the network-based file of tax returns and filing
tax returns by mail, and etc.

(3)

The tax service hall for the acceptance of tax returns filed by the taxpayers with an annual income of 120,000 yuan or more shall
set up a special window for accepting the file of tax returns for making up the underpaid taxes so as to provide fast and convenient
service for it.

(4)

The tax authority with computerized means shall, in accordance with the ideas prescribed by the Measures, pay attention to business
demands, adjust and perfect the tax collection management software for acceptance of the file of tax returns, and make full use of
computerized means to ensure the smooth file of tax returns by the taxpayers with an annual income of 120,000 yuan or more.

(5)

After the term for the file of tax returns is over, the tax authorities of all regions shall establish archives for the materials
on voluntary file of tax returns by the taxpayers with an annual income of 120,000 yuan or more, which shall be sorted out, compared,
and analyzed, and shall be taken a dynamic administration thereof.

All regions shall, upon receipt of this Circular, promptly carry out the ideas prescribed in this Circular, take measures to earnestly
implement it; and shall find and solve the problems encountered in the implementation thereof in a timely manner, and report the
relevant matters to the State Administration of Taxation.

The State Administration of Taxation

November 6, 2006



 
The State Administration of Taxation
2006-11-06

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON THE ESTABLISHMENT OF THE SECOND BATCH OF EXPORT GOODS TECHNOLOGY SERVICE CENTER

Circular of the Ministry of Commerce on the Establishment of the Second Batch of Export Goods Technology Service Center

Shang Shi Mao Fa [2006] No. 599

The competent commerce departments of all provinces, autonomous regions, municipalities directly under the central government and
cities specifically designated in the state plan and Xinjiang Production and Construction Corps, and the relevant import and export
chambers of commerce, industrial associations and institutes of scientific research:

For the purpose of implementing the scientific development concept, helping enterprises adapt to and master the international rules
and promoting the harmonious development of foreign trade, the Ministry of Commerce, in accordance with the plan on perfecting the
technological service as specified in the Guiding Opinions on Encouraging Enterprises to Cope with Technology Barrier (Shang Ji Fa
[2005] No. 613), established and constructed the first batch of Export Goods Technology Service Centers (Shang Ji Fa [2005] No. 716),
and has made prominent achievements.

In order to steadily promote the work, the Ministry of Commerce organized specialists from relevant fields, according to the principle
of “Industry Being Authoritative; Basis Being Sound; Experience Being Rich; Being honest and law-abiding; Serving Enterprises”, examined
the declaration entities recommended by the relevant departments and trade organizations and determined to establish and construct
the second batch of Export Goods Technology Service Centers at such 10 entities as the Slaughter Technique Identification Center
of Ministry of Commerce (See the Appendix).

The aforesaid 10 entities shall prepare talents, capital, technology, equipments and other service conditions as soon as possible,
and implement the work of “Export Goods Technology Service Center” in light of the stipulated service fields.

The Ministry of Commerce shall, in conjunction with the relevant departments, appraise the “Export Goods Technology Service Center”
in terms of service capacity, service quality and service performance. The routine statistical, analytical and appraisal work shall
be undertaken by Exports Technology Service Center, which is subordinate to China International Electronic Commerce Center.

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

November 13, 2006



 
The Ministry of Commerce
2006-11-13

 






CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING SEVERAL POLICIES ON STAMP TAX

Circular of the Ministry of Finance and the State Administration of Taxation concerning Several Policies on Stamp Tax

Cai Shui [2006] No.162

The public finance departments (bureaus) and local tax bureaus of each province, autonomous region, municipality directly under the
Central Government, and cities specifically designated in the state plan, and the Financial Bureau of Xinjiang Production and Construction
Corps.:

With a view to adapting to the development and change of economic situation and perfecting tax system, we hereby clarify the related
policies on stamp tax as follows:

1.

Stamp tax shall be imposed on the conditions that taxpayers conclude taxable vouchers in electronic form.

2.

As regards the power purchase/sales contract concluded between a power plant and a power network or between power networks (except
the power provided by the various levels of networks within the State Grid Corporation of China and China Southern Power Grid Corporation),
stamp tax shall be imposed as sales contract. The power supply contract concluded between a power network and a user is not a taxable
voucher listed under stamp tax and stamp tax shall not be levied.

3.

As regards a contract for assignment or transfer of land use right, the stamp tax shall be collected upon the strength of the property
transfer document.

4.

As regards a sales contract of assignment or transfer of the land use right, the stamp tax shall be levied upon the strength of the
property transfer document.

The Ministry of Finance

The State Administration of Taxation

November 27, 2006



 
The Ministry of Finance, the State Administration of Taxation
2006-11-27

 






ANNOUNCEMENT NO.94, 2006 OF MINISTRY OF COMMERCE ON PRICE COMMITMENT OF 100% HYDRAZINE HYDRATE PRODUCTS

Announcement No.94, 2006 of Ministry of Commerce on Price Commitment of 100% Hydrazine Hydrate Products

[2006] No.94

In accordance with Anti-dumping Regulations of the People’s Republic of China, Ministry of Commerce released announcement on Dec 17,
2003, deciding to carry out anti-dumping investigation on imported hydrazine hydrate products originated from Japan, South Korea,
the US and France. Ministry of Commerce released final arbitration on Jun 17, 2005, confirming dumping of the imported hydrazine
hydrate products originated from Japan, South Korea, the US and France as well as the injury of hydrazine hydrate industry and the
causality between dumping and the injury of hydrazine hydrate industry.

After the final arbitration, a part of domestic follow-up enterprises of hydrazine hydrate and overseas major exporter, French company
Arkema submitted application to Ministry of Commerce, apply not to impose anti-dumping duties on 100% hydrazine hydrate products.

In accordance with related regulations of Anti-dumping Regulations of the People’s Republic of China, Ministry of Commerce investigated
related issues, held opinions presentation meeting of the upstream and downstream of the hydrazine hydrate anti-dumping, and heard
opinions of domestic hydrazine hydrate producing enterprises and downstream uses. In addition, Ministry of Commerce carried out field
investigation on downstream enterprises of 100% hydrazine hydrate in different industries.

In line with investigation results, Ministry of Commerce believes that the domestic industry can theoretically produce 100% hydrazine
hydrate, but has not realized commercial production. In addition, a part of high added value industries of new type among the domestic
downstream enterprises of hydrazine hydrate do have demand of 100% hydrazine hydrate for requirements of special production.

For purpose of properly solving related problems, Ministry of Commerce decided to sign price commitment agreement with French exporter
Arkema on 100% hydrazine hydrate products in the case of anti-dumping. After some negotiation, the two side signed the agreement
on Nov 30, 2006.

The agreement will take effect as from Dec 15, 2006. Ministry of Commerce will terminate the anti-dumping duties on 100% hydrazine
hydrate products originated from French Company Arkema, however, continue to impose anti-dumping duties on hydrazine hydrate products
with other concentration in accordance with Announcement No.36, 2005 of Ministry of Commerce.

Appendix: Commitment Agreement between Ministry of Commerce and French Company Arkema on Price of 100% Hydrazine Hydrate Products

The Ministry of Commerce

Dec 7, 2006



 
The Ministry of Commerce
2006-12-07

 






ANNOUNCEMENT ON THE FIRST PUBLIC BIDDING FOR EXPORT QUOTAS OF FLUORSPAR LUMP (POWDER) OF 2007

Announcement on the First Public Bidding for Export Quotas of Fluorspar Lump (Powder) of 2007

The first public bidding for export quotas of fluorspar lump (powder) of 2007 will start on December 15, 2006. In accordance with
the relevant provisions of Measures for the Invitation of Bid for Export Commodity Quotas and Circular on Printing and Issuance of
Detailed Rules on the Implementation of the Invitation of Bid for Export Quota of Industrial Products (Wai Jing Mao Mao Fa [2001]
No.626), the relevant matters are promulgated as follows:

I.

Name and Scope of the Commodities under the Invitation for Bid

Fluorspar Lump (Powder)

Custom Coding of the Commodities:

25292100 fluorites with a content in weight of calcium fluoride lower than 97%

25292200.10 fluorites with content in weight of calcium fluoride above 97%

II.

Amount of Biding:

Amount of this public bidding of fluorspar lump (powder): 342,500 tons

III.

Time for Bid

Time for Biding: From December 15, 2006 to December 18, 2006

Time for Ending the Invitation for Bidding: 16￿￿0, December 18, 2006

Time for Opening Bid: 10￿￿0, December 19, 2006

IV.

Means of Bid

Bids will be conducted via www.ec.com.cn. An enterprise may send only one electronic bid document before the time point for ending
the invitation for bidding. When an enterprise successfully sent more than two (including two) electronic bid documents, the bid
documents, shall be regarded as invalid.

China International Electronic Commerce Center (EDI) shall be responsible for the technical guarantee work for the electronic bids.
Problems on concrete operation shall be interpreted by EDI.

Tel.: 010-67870108 (Call-Center)

010-67800472, 67800334, 67800365, 67800045

Fax: 010-67800343

V.

Amount of Bid

1.

The minimum amount of bid is 1,000 tons, the maximum amount of bid shall be classified according to the average annual amount of export
goods supply from 2003 to 2005 of the enterprise. The concrete scheme for the classification is as follows:

Average Annual Amount of Export Goods Supply￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿Maximum Amount of Bid

￿￿￿￿equal or greater than 5,000 tons￿￿￿￿￿￿￿￿￿￿￿￿average annual amount of export goods supply ￿￿39%

￿￿￿￿￿￿￿￿￿￿less than 5,000 Ton￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿_￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿2,000 tons

2.

Average Annual Amount of Export Goods Supply=Actual Average Annual Amount of Export + Average Annual Amount of Goods Supply￿￿.05

Given that the actual average annual amount of export of an enterprise is greater than its average annual amount of goods supply,

Average Annual Amount of Export Goods Supply=Actual Average Annual Amount of Export

3.

Any bid document with an amount of bid above its maximum or below its minimum amount of bid shall be treated as an invalid bid.

VI.

Base Price for Bid

A base price of bid is set up for this invitation for bid. A bidding enterprise may directly incept the base price for bid as determined
by the Committee for Invitation for Bid in its own electronic bid document.

Any bid documents with a price level lower than the level of the base price for bid as provided by the Committee for Invitation shall
be treated as an invalid bid.

VII.

Price of Winning Bid and Amount of Winning Bid

The bid prices of all the bidding enterprises shall be sorted in descending order. The amount of bid of the enterprises shall be accumulated
according to their order. When the accumulative amount of bid equals the total amount of invitation for bid, the enterprises which
are reckoned in the accumulative total amount of bid (i.e. the total amount of bid) shall be the bid winners.

The amount of winning bid of a bid winner is its amount of bid. If the total amount of bid of the enterprises at the base price level
exceeds the rest amount of quotas, the rest quotas shall be distributed among the enterprises at this price level. Any enterprise
whose amount of winning bid is less than the minimum amount of bid shall be taken as failing to win the bid.

The price of winning bid of an enterprise shall be its price of bid.

VIII.

Inquiry of the Result of Winning Bid

This invitation for bid shall be opened at 10￿￿0, December 19, 2006, and the preliminary result of winning bid will be promulgated
on www.ec.com.cn on the morrow. In case an enterprise has any question, it may submit to the Public Bidding Administration before
15￿￿00, December 22. Any bidding enterprise may inquire about its status of winning bid via www.ec.com.cn after December 25. The
Public Bidding Administration will not issue a written Notice for Winning Bid to each enterprise.

IX.

Deposit for Winning Bid

The deposit for winning bid for this invitation for bid is 10% of the award amount for the bid winner. Any enterprise, after it wins
the bid, shall remit the deposit for winning bid (price of winning bid ￿￿mount of winning bid￿￿0%) into an appointed bank account
before February 28, 2007.

Name of the Entity: China Chamber of Commerce of Metals Minerals & Chemicals Importers & Exporters

Bank for Opening the Account; Beijing Wanda Square Branch of China CITIC Bank

Account Number: 7112410182600001325

As for any enterprise which fails to pay the deposit for winning bid, the Bidding Office shall execute in accordance with the relevant
provisions of Measures for Invitation of Bid and the Detailed Rules on the Implementation thereof.

X.

The Address of the Bidding Office of Export Quotas of Fluorspar Lump (Powder): 17/F, Prime Tower, No. 22 Chaowai Street, Chaoyang
District, Beijing

Postal Code: 100020

Tel.: 010-65882501-1721, 1730, 1732

Fax: 010-65882509

Committee for the Invitation for Bid for Export Commodity Quotas

December 11, 2006



 
Committee for the Invitation for Bid for Export Commodity Quotas
2006-12-11

 






ANNOUNCEMENT OF THE COMMITTEE FOR THE INVITATION FOR BID FOR PERMITTED AMOUNT OF TEXTILES EXPORT UNDER THE MINISTRY OF COMMERCE ON THE NAME LIST OF ENTERPRISES FORMALLY WINNING BID OF THE FIRST NEGOTIATED BIDDING FOR PERMITTED AMOUNT OF TEXTILES EXPORTED TO EU & THE USA OF 2007

Announcement of the Committee for the Invitation for Bid for Permitted Amount of Textiles Export under the Ministry of Commerce on
the Name List of Enterprises Formally Winning Bid of the First Negotiated Bidding for Permitted Amount of Textiles Exported to EU
& the USA of 2007

In accordance with the provisions of the Announcement on the First Negotiated Bidding of Textiles Exported to EU & the USA of
2007 issued by the Committee for the Invitation for Bid for Permitted Amount of Textiles Export under the Ministry of Commerce on
September 20, 2006, the Name List of Enterprises Formally Winning Bid of the First Negotiated Bidding for Permitted Amount of Textiles
Exported to EU & the USA of 2007 is hereby publicized (see Annex)

Annex: the Name List of Enterprises Formally Winning Bid of the First Negotiated Bidding for Permitted Amount of Textiles Exported
to EU & the USA of 2007 is hereby publicized (Omitted)

The Committee for the Invitation for Bid for Permitted Amount of Textiles Export of the Ministry of Commerce

December 19,2006



 
The Committee for the Invitation for Bid for Permitted Amount of Textiles Export under the Ministry of Commerce
2006-12-19

 






MEASURE FOR THE ADMINISTRATION THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE ENTRY-EXIT OF ARTICLES OF HIGH-LEVEL TALENTS HAVING STUDIED ABROAD AND RETURNING TO CHINA AND OF OVERSEAS SCIENTIFIC AND TECHNOLOGICAL EXPERTS WHO COME TO WORK IN CHINA

Decree of the General Administration of Customs

No. 154

The Measure for the Administration of the Customs of the People’s Republic of China for the Entry-Exit of Articles of High-level Talents
Having Studied Abroad and Returning to China and of Overseas Scientific and Technological Experts Who Come to Work in China have
been deliberated and adopted at the executive meeting of the General Administration of Customs on December 21, 2006. They are hereby
promulgated and shall enter into force as of January 1, 2007.
Director Mou Xinsheng

December 26, 2006

Measure for the Administration the Customs of the People’s Republic of China for the Entry-Exit of Articles of High-level Talents
Having Studied Abroad and Returning to China and of Overseas Scientific and Technological Experts Who Come to Work in China

Article 1

The present Measures are constituted pursuant to related laws, administrative regulations and other related provisions of the state
in order to encourage high-level talents who have studied abroad to return to China and encourage overseas scientific and technological
experts to come to work in China, and promote the scientific and technological development.

Article 2

The present Measures shall be applicable for the entry or exit of articles for scientific research, teaching and personal use by
way of separate transport, mail or express delivery which are carried with the high-level talents who have studied abroad and overseas
scientific and technological experts (hereinafter referred to as the high-level talents) as determined by the Ministry of Personnel,
Ministry of Education or its authorized department.

Article 3

In case a high-level talent who comes back to reside in China or who has worked in China continuously for more than one years (including
one year, similarly hereinafter) carries to enter China a reasonable quantity of articles which are included in the checklist (see
Attachment 1) attached to the present Measures and which are needed in the scientific research or teaching, the said articles shall
be exempted from customs duties and released by the customs house in light of related provisions.

Article 4

In case a high-level talent who comes back to reside in China or who has worked in China continuously for more than one years carries
to enter China a reasonable quantity of articles for personal use in the checklist (see Attachment 2) attached to the present Measures,
the present articles shall be exempted from customs duties and released by the customs house pursuant to related provisions.

The aforesaid high-level talent may apply for shipping into China one motor vehicle (limited to a car, off-road vehicle, minibus with
9 or less seats) for personal use in accordance with related provisions, this vehicle shall be exempted from customs duties and released
by the customs house subject to related provisions.

Article 5

A high-level talent with articles referred to in Articles 3 and 4 of the present Measures to enter China shall submit the high-level
talent certificate issued by the Ministry of Personnel, Ministry of Education or its authorized department, and shall also handle
the formalities in the customs house in accordance with the provisions as follows:

(1)

In case he carries any articles for scientific research or teaching to enter China by himself or by way of separate transport, he
shall truthfully declare in written form to the customs house and submit his own valid entry-exit identity certificate;

(2)

In case he carries any articles for scientific research or teaching to enter China by mail or express delivery, he shall truthfully
declare to the customs house and submit his own valid entry-exit identity certificate;

(3)

In case he comes back to reside in China or has continuously worked in China for more than one years, if he carries any articles for
personal use to enter China, an Application Form of the Customs of the People’s Republic of China for Entry of Articles for Personal
Use shall be filled, and he shall submit his own valid entry-exit identity certificate, domestic certificate of permanent residence
or Certificate of Expert Who Returns to China for Residence or Comes to China, he himself or his entrusted person shall submit an
application in written form to the competent customs house as well.

Upon examination and approval of the competent customs office, the aforesaid articles shall be released by the customs house of the
port of entry on the basis of the examination and approval documents of the competent customs house and other related documents.

Article 6

In case a high-level talent intends to convey from abroad a small quantity of consumptive reagent, raw materials or accessories due
to the needs of work after he has returned or worked in China, the entity in which he works shall handle the related formalities
in light of the Interim Measures for the Exemption of Import Duty on Articles Used for Scientific Research and Teaching.

In case the aforesaid high-level talent intends to temporarily convey from abroad a small quantity of non-consumptive articles for
scientific research or teaching, a guaranty letter may be issued to the customs house by the entity in which he works. The customs
house shall handle the related formalities for articles to enter China temporarily and shall supervise the outbound conveyance of
the present articles as scheduled.

Article 7

In case a high-level talent has been approved to come back to reside in China or to come to work in China continuously for more than
one years by the Ministry of Personnel, Ministry of Education or its authorized department, but if he has not obtained a permanent
residence certificate within the territory of China or a Certificate of Expert Who Returns to China for Residence or Comes to China,
the customs house may, release the articles of this high-level talent which have arrived at the port of entry upon the strength of
written explanatory documents issued by the Ministry of Personnel, Ministry of Education or its authorized department.

The aforesaid high-level talent shall make up the related customs formalities within 6 months as of the day when the articles enter
China.

Article 8

The motor vehicle which a high-level talent conveys into China subject to related provisions shall be a vehicle under the surveillance
of the customs house. The high-level talent shall accept the customs’ supervision.

The high-level talent shall apply for relieving the surveillance to the competent customs house one year after the date of release
of the custom.

As for the supervisory matters in relation to the motor vehicles conveyed into China by high-level talents, they shall be disposed
under the Measures of the Customs of the People’s Republic of China for Supervising the Entry and Exit of Articles for Personal Use
of Non-resident Permanent Passengers.

Article 9

In case a high-level talent carries the articles that he carried into China, with himself or by way of separate transport, mail or
express delivery when he finishes his work in China and returns abroad, he shall handle related customs formalities.

Article 10

In case a high-level talent, needs to carry with himself a reasonable quantity of articles for scientific research or teaching, or
by way of separate transport, mail or express delivery when he goes abroad to attend any academic exchange activity, the customs
house shall handle the related formalities as required for the articles to exit from China temporarily, except for the articles that
the state bans its exit.

Article 11

The customs house shall make it convenient for a high-level talent to handle the clearance formalities when he enters into or leaves
China. The customs house is not required to open his suitcase to check the articles that he carries with himself, unless it is under
any special circumstance.

The customs house shall designate a special department and a special person to timely handles the formalities for the examination,
approval and release of the articles of a high-level talent to enter or exit China. As to any articles to enter or exit China by
way of separate transport, mail or express delivery in legal holidays or in non-working time, in case of any special circumstance
that it needs to be released in a timely manner, the customs house may prearrange some overtime work to handle the customs clearance
formalities for the aforesaid articles.

Article 12

In case anyone is in violation of the present Measures by constituting an act of smuggling, or any customs supervisory provisions,
he shall be punished subject to the Customs Law of the People’s Republic of China and the Regulation of the People’s Republic of
China on the Implementation of Customs Administrative Punishment. If it constitutes a crime, he shall be investigated for the criminal
liabilities.

Article 13

The present Measures are subject to the interpretation of the General Administration of Customs.

Article 14

The present Measures shall enter into force as of January 1, 2007.

Attachment 1
Checklist of Duty-free Articles for Scientific Research and Teaching

1.

Small quantities of small types of apparatus, instruments and their accessory parts for testing, analysis, survey, inspection, measurement,
observation or generating signals in the scientific research, scientific experiments and teaching;

2.

Small quantities of small types of experimental equipment which are necessary for scientific research and teaching;

3.

Books, newspapers and journals, teaching notes, computer software;

4.

Samples and models;

5.

Teaching slides; and

6.

Materials for experiments.

Attachment 2
Checklist of Duty-free Articles for Personal Use

1.

Those who come to China for the first time can bring in video cameras for home use, cameras, portable tape-recorders, CD players and
lap tops, one set for each item.

2.

Daily necessities (clothing, bedding, kitchen ware, etc.);

3.

Other articles for self use (excluding the 20 kinds of taxable commodities as prescribed by the state).



 
General Administration of Customs
2006-12-26

 






CIRCULAR OF MOFCOM, NDRC, GAC, GAQSIQ, CAA OF THE PEOPLE’S REPUBLIC OF CHINA ON REGULATING EXPORT ORDER OF AUTOMOBILE

Circular of MOFCOM, NDRC, GAC, GAQSIQ, CAA of the People’s Republic of China on Regulating Export Order of Automobile

Shang Chan Fa [2006] No. 629

Administrative commercial departments, development and reform commissions of all provinces, autonomous regions, municipalities directly
under the Central Government, cities specifically designated in the state plan and Xinjiang Production and Construction Corps, Guangdong
branch of General Administration of the Customs, and its special commissioners’ offices in Tianjin and Shanghai, and all Customs
directly under General Administration of Customs, bureaus of quality and technical supervision in all provinces, autonomous regions
and municipalities, administrations for entry-exit inspection and quarantine directly under GAQSIQ, and related enterprises:

For the purposes of regulating export order of automobiles, transforming increasing mode of automobile export, advancing quality and
efficiency of export increasing and promoting the healthy development of the automobile industry, and in accordance with Foreign
Trade Law of the People’s Republic of China, Customs Law of the People’s Republic of China, Commodity Inspection Law of the People’s
Republic of China, Automotive Industry Development Policy, Regulations of the People’s Republic of China on Certification and Accreditation
as well as other relevant laws and regulations, related ministries and commissions decide to carry out export license administration
on entire automotive products (including passenger automobile, commercial automobile, chassis and complete set of spare parts, refer
to Appendix 1 for detailed product catalogue). Related matters are hereby notified as follows:

I

Enterprises that apply to the export license for entire automotive products shall meet the following conditions:

1.

Automobile Producing Enterprises

(1)

Listed in Announcement of National Development and Reform Commission on Vehicle Producing Enterprises and Products;

(2)

Approved by China Compulsory Certification (3C Certification) which remains effective; and

(3)

Bearing capability of maintenance and service in conformity with the amount of automobile and a relatively complete sales and service
system in main export markets.

2.

Export Operation Enterprises (including import and export companies to which automobile enterprise groups belong)

(1)

obtaining export authorization of automobile producing enterprises qualified for automobile exportation and export, in accordance
with this authorization, products produced by the above mentioned enterprise; and

(2)

The export operation enterprise shall agree in the authorization with the automobile producing enterprises on that they both shall
jointly undertake joint liabilities such as the quality guarantee and after-sale service concerning the export products.

Automobile producing enterprises (independent judicial person enterprises), that are located in export processing zones and whose
whole products, approved by the State, are made for export, shall not be exempt from the above mentioned conditions.

II

Automobile producing enterprises shall submit related materials of certification and list of authorized export operation enterprises
(no more than 3) to administrative commercial departments (electromechanical products offices) of provinces, autonomous regions,
municipalities directly under the Central Government, cities specifically designated in the state plan and Xinjiang Production and
Construction Corps where they are located, before October 15 every year. After the preliminary examination by the above-mentioned
administrative commercial departments (electromechanical products offices), the results shall be reported to Ministry of Commerce
(Department of Mechanic, Electronic and Hi-Tech Industry) before October 31.

Enterprises listed in Announcement of National Development and Reform Commission on Vehicle Producing Enterprises and Products that
produce products of the same brand may file the report in the name of a conglomerate.

III

Ministry of Commerce, jointly with National Development and Reform Commission, General Administration of Customs, General Administration
of Quality Supervision, Inspection and Quarantine, and Certification and Accreditation Administration of the People’s Republic of
China shall make known to the public the List of Enterprises Qualified for Application for Export License (hereafter referred to
as List) of the year in November each year. Ministry of Commerce, National Development and Reform Commission, General Administration
of Customs, General Administration of Quality Supervision, Inspection and Quarantine, and Certification and Accreditation Administration
of the People’s Republic of China shall release the List of the year in December each year.

IV

As of January 1 every year, issuance institutions of license authorized by the Ministry of Commerce shall, by virtue of the List release
export license for entire automotive products.

The export license may be applied to the above mentioned products exported by means of ordinary trade, processing trade, frontier
trade and donation trade.

Goods that entering special areas supervised by Customs such as bonded area or export supervised warehouse through areas outside China
or that exported to areas outside China by special areas supervised by Customs such as bonded area or export supervised warehouse,
shall be handled in accordance with related provisions in operation.

V

When exporting entire automotive products listed in Catalogue of Entry-exit Commodities Inspected and Quarantined by the Competent
Entry-exit Inspection and Quarantine authorities, the entire automotive products shall be inspected in the place of production. Inspection
and Quarantine authorities shall accept the report for inspection by virtue of export license for entire automotive products issued
by issuance institutions of license authorized by the Ministry of Commerce.

I

n case the importing countries have requirements on access defined in the law and regulations, certification on access laws and regulations
of the importing countries shall be submitted. In case the access laws and regulations are undefined, related inspections may be
carried out in accordance with regulations of Inspection Law of People’ s Republic of China on Import and Export Commodities and
its implementing rules and in conformity to related criteria designated by General Administration of Quality Supervision, Inspection
and Quarantine.

VI

Customs shall go through formalities of export inspection and release by virtue of export licenses issued by issuance institutions
of license authorized by the Ministry of Commerce as well as Declaration Form of Exit Commodity issued by Inspection and Quarantine
authorities.

VII

Ministry of Commerce, National Development and Reform Commission, General Administration of Quality Supervision, Inspection and Quarantine,
General Administration of Customs and Certification and Accreditation Administration of People’s Republic of China, shall in due
time give early warnings and suggestions to adjust the List respectively in accordance with the operation of export enterprises in
the overseas markets, the administration under Announcement on Vehicle Producing Enterprises and Products, the administrative situation
of everyday inspection and supervision of export automotive products, and supervision on authentication of mandatory products of
enterprises.

VIII

Automotive Industrial organizations shall practice self-discipline, coordinate with enterprises in the List on exportation to key
country markets and put forward early warnings and suggestions to adjust the List.

IX

Export contracts signed by enterprises not listed in List 2007 before January 15, 2007 shall put on file in administrative commercial
departments (electromechanical products offices) of provinces, autonomous regions, municipalities directly under the Central Government,
cities specifically designated in the state plan and Xinjiang Production and Construction Corps before March 20, 2007; Issuance institutions
of license authorized by the Ministry of Commerce shall release export license by virtue of the file on record before August 1, 2007
and the Inspection and Quarantine authorities shall accept the report for inspection by virtue of export license hereof.

X

In case of any item in the following, qualification of entire automotive products export of the next year shall be cancelled:

1.

Providing false certification materials of aptitude;

2.

Products thereof are confirmed to violate IPR by related departments;

3.

Falsifying authorization certification of producing enterprises;

4.

Exporting products neither produced by themselves nor by authorizing enterprises;

5.

Automobiles exported the foreign countries which cause serious quality problems and thus bring about bad influence on Chinese automobile
export; or

6.

Other behaviors in violation of provisions of the present Circular as well as dishonest behaviors.

Export enterprises may report the enterprises that violate laws and regulations to the Ministry of Commerce, National Development
and Reform Commission, General Administration of Customs, General Administration of Quality Supervision, Inspection and Quarantine
and Certification and Accreditation Administration of People’s Republic of China. After receiving the report, the Ministry of Commerce,
together with other authorities above mentioned, shall conduct investigation and make decisions based on the results of investigation.

As for relevant behaviors violating regulations of the administration of export license, the Ministry of Commerce and General Administration
of Customs shall be responsible for handling in accordance with relevant provisions of Measures On Administration of Goods Export
License.

XI

For a smooth transition, the deadline of application for automobile producing enterprises in 2007 to local administrative commercial
departments shall be January 15, 2007 and the deadline of application for local administrative commercial departments to the Ministry
of Commerce shall be January 22, 2007. Ministry of Commerce, National Development and Reform Commission, General Administration of
Customs, General Administration of Quality Supervision, Inspection and Quarantine and Certification and Accreditation Administration
of People’s Republic of China shall promulgate List for the Year 2007 in February, 2007 which shall come into force as from March
1, 2007.

XII

Ministry of Commerce takes the responsibility of interpreting the present Circular.

XIII

The present Circular shall come into force as from the day of promulgation.

Appendix:

1.

Catalogue of Automotive Products under Export License Administration(omitted)

2.

List of Enterprises Qualified for Application for Export License (Producing Enterprises)(omitted)

3.

Summary Table of the List of Enterprises Qualified for Application for Export License (Local Electromechanical Products Offices)(omitted)

Ministry of Commerce

National Development and Reform Commission

General Administration of Customs

General Administration of Quality Supervision, Inspection and Quarantine

Certification and Accreditation Administration of People’s Republic of China

December 31, 2006



 
Ministry of Commerce, National Development and Reform Commission, General Administration of Customs, General Administration
of Quality Supervision, Inspection and Quarantine, Certification and Accreditation Administration of People’s Republic of China
2006-12-31

 






1...678...83Page 7 of 83

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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