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Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China [Effective]
外国在华常住人员携带进境物品进口税收暂行规定 [现行有效]
【法宝引证码】

Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China 

外国在华常住人员携带进境物品进口税收暂行规定


(Approved by the State Council on January 3, 1999, and issued by the General Administration of Customs on March 10, 1999)
 
(1999年1月3日经国务院批准1999年3月10日海关总署发布)

 
Article 1 These Provisions reformulated in order to implement opening-up policy, strengthen international exchange and promote the development of foreign trade and economy.   第一条 为了贯彻对外开放政策、加强对外交流、促进对外经济贸易的发展,特制定本规定。

 
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 form Hong Kong, Macao and Taiwan (including their spouses and minor children living with them) as well as other permanent residents (hereinafter referred to as 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 applied. These persons include:   第二条 经中华人民共和国主管部门批准的境外企业、新闻、经贸机构、文化团体及境外法人在我国境内设立的常驻机构(以下简称“常驻机构”),其获准进境并在我国境内居留一年以上的外国公民、华侨和港、澳、台居民(包括与其共同生活的配偶及未成年子女)等常住人员(以下简称“常住人员”),进口的自用物品,适用于本规定。这些人员具体是指:

 
(1) permanent residents in permanent resident offices established in China by foreign enterprises, economic, trade and cultural organizations; (一)外国企业和其他经济贸易及文化等组织在华常驻机构的常住人员;

 
(2) permanent residents in permanent resident offices established in China by foreign non-government organizations of economic, trade and cultural associations; (二)外国民间经济贸易和文化团体在华常驻机构的常住人员;

 
(3) permanent correspondents of permanent foreign news agencies in China; (三)外国在华常驻新闻机构的常住记者;

 
(4) permanent foreign residents in Chinese-foreign equity joint ventures, cooperative joint ventures and wholly foreign-funded enterprises in China;
......
 (四)在华的中外合资、合作企业及外方独资企业的外方常住人员;
......

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