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Thread: Interim Provisions on Import Taxes on Articles Taken into China by permanent foreign residents
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[quote=JIMMYB,247868]Article 4Teaching and researching articles such as books, materials, instruments for scientific research, tools, samples and reagents taken into China by foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts conforming to the provisions of Article 2 are exempted from import taxes within the reasonable number for self use. Article 5Articles other than those as stipulated 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 Supervision and Control over Belongs and Articles Carried by Passengers Entering or Exiting China. Article 6Imported duty-free articles prescribed above shall be supervised and controlled by the Customs according to its relevant provisions on duty-free import articles. Article 7Articles taken into China by permanent residents (including their spouses and minor children coming with them and residing in China) working for embassies (or consulates) of foreign countries (including regions) in China, special organizations of the United Nations and permanent resident (representative) offices of international organizations shall be handled in accordance with current provisions. Article 8If there is any divergence between previous policies and provisions and these Provisions, these Provisions shall prevail. Article 9The General Administration of Customs are to formulate implementing rules in accordance with these Provision. Article 10These Provision take effect as of April 1, 1999. [/quote]
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