法律英语|外国在华常住职员携带进境物品进口税收暂行规定

颁布日期：19990310 推行日期：19990401 颁布单位：国务院

Article 1 These Provisions reformulated in order to implement^{3 opening-up policy, strengthen international exchange and promote the development of foreign trade and economy.}

Article 2 For permanent resident offices established by foreign enterprises, news agencies, economic and trade organizations, cultural associations and foreign legal persons upon approval by competent departments of the People's Republic of China, if their permanent residents such as foreign citizens, overseas Chinese and dwellers^{4 form Hong Kong, Macao and Taiwan as well as other permanent residents , who have been allowed to enter into China and have lived in China for more than one year, import articles for self use, these Provisions shall be applied7. These persons include:}

permanent residents in permanent resident offices established in China by foreign enterprises, economic, trade and cultural organizations;

permanent residents in permanent resident offices established in China by foreign non-government organizations of economic, trade and cultural associations;

permanent correspondents of permanent foreign news agencies in China;

permanent foreign residents in Chinese-foreign equity^{8 joint9 ventures, cooperative joint ventures and wholly foreign-funded enterprises in China;}

foreign experts and overseas Chinese experts who have been long working in China;

foreign students and overseas Chinese students who have been long studying in China.

Article 3 Articles for self use such as household pickup^{10 camera, camera, portable radio cassette player, portable laser phonograph and portable computer taken into China by the six categories of permanent residents mentioned above who live in China for more than one year when they enter into China for the first time during the term of validity of their visas are exempted12 from import taxes, upon the examination and verification by the competent Customs at the places where they are situated13, with the limit of only one for each variety; taxes shall be levied14 according to the provisions on articles exceeding the limit.}

Article 4 Teaching and researching articles such as books, materials, instruments for scientific research, tools, samples and reagents taken into China by foreign experts and overseas Chinese experts conforming to the provisions of Article 2 are exempted from import taxes within the reasonable number for self use.

Article 5 Articles other than those as stipulated^{15 in Articles 3 and 4 taken into China by above-mentioned foreigners during the period of living, working and studying in China shall be handled in accordance with the Measures of the Customs of the People's Republic of China for Supervision16 and Control over Belongs and Articles Carried by Passengers Entering or Exiting China.}

Article 6 imported duty-free articles prescribed above shall be supervised and controlled by the Customs according to its relevant provisions on duty-free import articles.

Article 7 Articles taken into China by permanent residents working for embassies of foreign countries in China, special organizations of the United Nations and permanent resident offices of international organizations shall be handled in accordance with current provisions.

Article 8 If there is any pergence^{17 between previous policies and provisions and these Provisions, these Provisions shall prevail.}

Article 9 The General Administration of Customs are to formulate^{2 implementing18 rules in accordance with these Provision.}

Article 10 These Provision take effect as of April 1, 1999.