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Article 1. These Measures are formulated in order to promote the returning of Chinese cultural relics that are lost overseas and to use those cultural relics in the public welfare activities such as permanent collections, displays and research, by state-owned cultural relics collection entities. Article 2. The customs duties, value-added tax for import links and consumption tax shall be exempted for the import of the Chinese cultural relics in conformity with these Measures and accepted by the department of cultural relics administration under the State Council and the state-owned cultural relics collection entities through donation or returning by overseas institutions or individuals or through recovering from overseas, etc. Article 3. The Chinese cultural relics used in these Measures shall include: (1) The Chinaware, gold ware, silver ware, bronze ware and other metal ware, jade ware, stone ware, lacquer ware, glassware, and the carvings and sculptures made from materials, furniture, paintings and calligraphies, rubbings from a stone inscription, rubbings, books, literatures, fabrics and embroideries, stationeries, stamps, coins and notes, utensils, industrial art works and other products with the value of cultural relics, etc., that were manufactured, produced or published in China before 1949; (2) The works of the deceased famous modern and contemporary painters, calligraphers, and industrial artists after 1949; and (3) The fossils of ancient vertebrates and ancient humans originated in China. Article 4. The donation used in these Measures shall refer to the acts of overseas institutions or individuals to gratuitously donate the Chinese cultural relics they illegally own to the department of cultural relics administration under the State Council and the state-owned cultural relics collection entities; The "returning" used in these Measures shall refer to the acts of overseas institutions or individuals to gratuitously return the Chinese cultural relics they hold, which were robbed stolen, or smuggled from China or which were brought out of China by other illegal means, to the department of cultural relics administration under the State Council and the state-owned cultural relics collection entities; The "recovery" used in these Measures shall refer to the acts of the department of cultural relics administration under the State Council to, in accordance with the relevant international conventions, recover from overseas the Chinese cultural relics which were robbed stolen, or smuggled from China or which were brought out of China by other illegal means. กก Article 5. Where any state-owned cultural relics collection entity accepts the Chinese cultural relics donated or returned by an overseas institution or individual and needs to applies for tax exemption, it shall file a written application with the department of cultural relics administration under the State Council one month before the cultural relics enter China. The written application of the state-owned cultural relics collection entity shall include the following information: (1) Name, domicile, nature and legal representative of the entity; (2) Written certifications produced by the overseas institution or individual on willingness to donate or return the Chinese cultural relics it/he owns; (3) Detailed materials of the characteristics, value and the clear colorful pictures of the cultural relics to be accepted; (4) Port through which the cultural relics are to enter China; (5) Written opinions of the department of cultural relics administration of the province, autonomous region or municipality directly under the Central Government where the entity is located on consent to accepting the cultural relics, and the state-owned cultural relics collection entities directly under the department of cultural relics administration under the State Council may directly apply to the latter; (6) Relevant materials on commitment to permanently keep the cultural relics to be accepted, and only to use such cultural relics in public welfare activities such as public display and scientific research; and (7) Other information needed by the department of cultural relics administration under the State Council. Article 6. The department of cultural relics administration under the State Council shall, after accepting the application of a state-owned cultural relics collection entity for exempting tax for the entry of the accepted cultural relics, make the decision on whether to approve or not within 15 days and shall notify the relevant entities. Article 7. The Chinese cultural relics accepted by the department of cultural relics administration under the State Council through donation, returning or recovery from overseas that need to be exempted from tax shall be kept by designated state-owned cultural relics entities. The designated state-owned cultural relics entities shall make written commitment to keep those cultural relics permanently, and shall only use them in the public welfare activities such as public display and scientific research, etc. Article 8. For the entry of the Chinese cultural relics accepted by the department of cultural relics administration under the State Council through donation, returning or recovery, or for the entry the cultural relics accepted by state-owned cultural relics collection entities for which tax exemption has been approved, the department of cultural relics administration under the State Council shall produce the Certification for Import Permission, and the Trust Deed to designate experts or authorize appraiser of the state cultural relics exit appraise station to make the appraisal. The department of cultural relics administration under the State Council shall put on records in advance with the General Administration of Customs the specific entity name, seal and moulage, and the formats of the certification letter and trust deed, and the General Administration of Customs shall notify the customs of the place of import to keep them for future reference. Article 9. The experts designated or the appraisers of state cultural relics exit appraise station authorized by the department of cultural relics under the State Council, and the state-owned cultural relics collection entities which accept the cultural relics shall, after the aforesaid import cultural relics arrive, contact with the customs of the place of import on the basis of the Trust Deed to arrange for the on-spot appraisal of the relevant cultural relics, and produce the Certification of Qualified Appraisal to the customs if the cultural relics are appraised as qualified (the format of the certification letter and the name list of the relevant experts and appraisers shall be put on record with the customs of the place of import in advance). The customs shall process the formalities for import tax exemption and for examination and release on the basis of the Certification of Import Permission and the Certification of Qualified Appraisal. With respect to the cultural relics that are appraised as unqualified, the customs shall notify the department of cultural relics administration under the State Council, which shall deal with those cultural relics jointly with the relevant departments after deliberation. The relevant port expenses shall be borne by the import entities. Article 10. A state-owned cultural relics collection entity shall, within 15 days from collecting the tax-free entry cultural relics, include them into the general account of collection, and compile the detailed archives, and submit the counterparts of the archives to the department of cultural relics administration under the State Council, the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs. Article 11. A state-owned cultural relics collection entity shall keep the tax-free entry cultural relics in good conditions, and shall only use them in the public welfare activities such as non-for-profit displays and scientific research, etc., and may not sell, present or set mortgage on them. The department of cultural relics administration under the State Council shall be in charge of supervising and directing the state-owned cultural relics collection entities' keeping, displaying and researching on the tax-free entry cultural relics. Article 12. If any state-owned cultural relics collection entity, in violation of these Measures, sells or presents the tax-free entry cultural relics to non-state-owned entities or individuals, the entity and directly responsible personnel shall be investigated for criminal responsibilities in accordance with Article 327 of the Criminal Law of the People's Republic of China. If any state-owned cultural relics collection entity, in violation of these Measures, sells or presents the tax-free entry cultural relics to state-owned entities, or sets mortgage on those cultural relics, the department of cultural relics administration under the State Council shall, jointly with the relevant departments of the state, recover those cultural relics, and designate other state-owned cultural relics collection entity to collect them, and shall give administrative sanctions to the legal representative and directly responsible personnel of the former collection entity, and confiscate all the illegal gains and turn such gains in to the treasury. If any state-owned cultural relics collection entity, in violation of these Measures, uses the tax-free entry cultural relics in for-profit activities, the department of cultural relics administration under the State Council shall circulate a notice of criticism to the entity and supervise it to correct the act, and shall confiscate all the illegal gains and turn such gains in to the treasury. Where the circumstances are serious, the department of cultural relics administration under the State Council shall give administrative sanctions to the legal representative and directly responsible personnel of the collection entity, and shall designate other state-owned cultural relics collection entity to collect the cultural relics. Article 13. The power to interpret these Measures shall remain with the Ministry of Finance jointly with the State Administration of Taxation and the General Administration of Customs. Article 14. These Measures shall come into force as of the date of promulgation. |
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