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MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR SUPERVISING THE ENTRY AND EXIT OF ARTICLES FOR SELF-USE OF NON-RESIDENT PERMANENT PASSENGERS |
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(Order of the General Administration of Customs of the People's Republic of China (No.116), June 16, 2004: The Measures of the Customs of the People's Republic of China for Supervising the Entry and Exit of Articles for Self-use of Non-resident Permanent Passengers, which were deliberated and discussed at the executive meeting of the General Administration of Customs on November 21, 2003, are hereby promulgated, and shall come into force as of August 1, 2004) |
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SUBJECT : ENTRY & EXIT OF ARTICLES FOR SELF-USE; NON-RESIDENT PERMANENT PASSENGERS |
ISSUING DEPARTMENT : GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 06/16/2004 |
IMPLEMENT DATE : 08/01/2004 |
LENGTH : 3,569 words |
TEXT : |
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TABLE OF CONTENTS
CHAPTER I GENERAL PROVISIONS CHAPTER II SUPERVISION OVER ENTRY ARTICLES FOR SELF-USE CHAPTER III SUPERVISION OVER THE EXIT ARTICLES FOR SELF-USE CHAPTER IV FOLLOW-UP SUPERVISION OVER THE TAX-FREE ENTRY MOTOR VEHICLES CHAPTER V LEGAL LIABILITIES CHAPTER VI SUPPLEMENTARY PROVISIONS
CHAPTER I GENERAL PROVISIONS
Article 1. The present Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations for the purpose of regulating the customs administration of the entry and exit of articles for self-use of non-resident permanent passengers.
Article 2. The entry and exit of articles for self-use of non-resident permanent passengers shall be restricted within the reasonable amount for self-use. The resident staff members may import motor vehicles, with one vehicle for one person, and other non-resident permanent passengers are prohibited from importing motor vehicles.
A non-resident permanent passenger shall file a written application for entry and exit of articles for self-use to the competent customs house in charge either by himself/herself or by the declaration enterprise he/she entrusts. After the application has been examined and approved by the competent customs house in charge, the customs house at the place of entry and exit shall check and release the articles upon the documents of approval of the competent customs house in charge and other relevant documentations.
Article 3. No non-resident permanent passenger may apply for entry of articles for self-use until he/she has obtained the certificate of permanent residence within the territory of China. The customs house shall exempt tax on articles for self-use, which are applied for entering into the territory for the first time, excluding the motor vehicles permitted to enter into the territory according to the present Provisions and the 20 commodities that should be taxed in accordance with the state provisions. Taxes shall be collected on articles for self-use that are reapplied for entering into the territory without exception.
The customs house shall collect tax on taxable entry articles for self-use of a non-resident permanent passenger in accordance with the relevant provisions of the Regulation of the People's Republic of China on Import and Export Duties.
Taxes shall be exempted from entry tax-free articles for self-use of a non-resident permanent passenger where it is provided in any convention concluded between the governments.
CHAPTER II SUPERVISION OVER ENTRY ARTICLES FOR SELF-USE
Article 4. Where a non-resident permanent passenger applies for entry of articles for self-use, he/she shall submit the following documentations to the competent customs house in charge for check:
(1) Identity certificate;
(2) Certificate of permanent residence;
(3) Application Form of the Customs of the People's Republic of China for Entry of Articles for Self-use (hereinafter referred to the Application Form, see Attachment I); and
(4) Bill of lading or shipping documents, packing lists and the relevant documentations.
The competent customs house in charge shall give reply within 3 working days from the date of accepting the application.
Where any resident staff member other than the experts applies for entry of motor vehicles, he shall, in addition to submitting the aforesaid documentations for check, submit the photocopies of the identity certificate and certificate of permanent residence, and shall submit Archival Filing Certificate of the Customs of the People's Republic of China on Resident Offices of the resident office he works or the Registration Certificate of Entities Handling Customs Declaration by Themselves of the foreign-funded enterprises he works for checking, the competent customs house in charge shall reply within 5 working days from the date of accepting the application.
Article 5. Where a non-resident permanent passenger goes through formalities for customs declaration on articles for self-use at the customs house of the entry place, he shall submit the Application Form, which has been examined and approved by the competent customs house in charge by himself or the customs declaration enterprise he entrusts, and shall submit the bill of lading or shipping documents, packing lists and other relevant documentation for checking.
The customs house at the entry place shall write comments on the acknowledgement of receipt of the Application Form on approval or disapproval for the conclusions of check and release, and return them to the competent customs house in charge for archival filing and verification.
Article 6. Where any entry motor vehicle is seriously damaged due to accidents, force majeure or other reasons, or loses use value due to wear and tear or exceeding the service life, the resident staff members may, after discarding it as useless, and upon the strength of the certificate of cancellation of motor vehicles issued by the public security organs in charge of traffic control, reapply for entry of one motor vehicle upon the approval of the competent customs house in charge for handling the formalities for ending a motor vehicle case.
In case an entry motor vehicle is lost, stolen, transferred or sold to others, or exceeds the time limit for supervision, the resident staff members shall not reapply for entry of motor vehicles.
Article 7. A resident staff member shall, within 10 working days from the day when the customs house releases the entry motor vehicle, apply to the competent customs house in charge for receiving the Notice on Receiving or Revoking the License Plate of the Entry/Exit Vehicles under Customs' Supervision of the People's Republic of China (hereinafter referred to the Notice of Receiving or Revoking of License Plate, see Attachment II), and go through formalities of application for and receiving the license plate of the motor vehicle. For the entry of a tax-free motor vehicle, the resident staff member shall also apply for receiving the Registration Certificate of Motor Vehicles under the Customs' Supervision of the People's Republic of China (hereinafter referred to the Registration Certificate of Vehicles under Supervision, see Attachment III) to the competent customs house in charge within 10 working days from the date of obtaining the Notice of Receiving or Revoking the License Plate upon the strength of the Driving Permit of Motor Vehicles issued by the public security organs in charge of traffic control.
CHAPTER III SUPERVISION OVER THE EXIT ARTICLES FOR SELF-USE
Article 8. In case any non-resident permanent passenger re-transfers out of the territory any of the articles for self-use that entered into China before, he shall, upon the strength of the identity certificate, certificate of permanent residence, Application Form and other relevant documentations, file an application to the competent customs house in charge, who shall give a reply within 3 working days from the day when the application is accepted. In case any resident staff member applies for re-transporting out of the territory any of the motor vehicles that entered into China before, the competent customs house in charge shall issue a Notice of Receiving or Revoking of License Plate after making examination and approval, and the resident staff member shall go through the formalities for revocation of license plate upon the strength of the Notice at the public security organs in charge of traffic control. The competent customs house in charge shall write comments on the Application Form on approval or disapproval of the cancellation of the license plate after receiving the acknowledgement of receipt of the Notice of Receiving or Revoking of the License Plate.
Article 9. A non-resident permanent passenger shall submit the Application Form and relevant documentations such as the Application Form on which comments have been written by the competent customs house in charge when handling formalities for declaration of articles for self-use at the customs of the place of exit.
The customs at the place of exit shall write comments on the return receipt of the Application Form on approval or disapproval of the conclusions of checking and release of articles and return it to the competent customs house in charge for archival filing and verification.
CHAPTER IV FOLLOW-UP SUPERVISION OVER THE TAX-FREE ENTRY MOTOR VEHICLES
Article 10. In case the entry of any tax-free motor vehicle by any resident staff member in accordance with the provisions of paragraph 3 of Article 3 of the present Measures is subject to the customs' supervision, the competent customs house in charge shall make follow-up supervision over it, and the time limit for the supervision shall be 6 years as of the date of release by the customs.
No entry motor vehicles may, without the approval of the customs, be transferred, sold, leased, mortgaged, pledged or disposed of in other ways at will within the time limit of the customs' supervision.
Article 11. The customs shall implement an annual examination system on the entry motor vehicles under the supervision of any resident staff member. A resident staff member shall, according to the public notice of the competent customs house in charge and within the prescribed time limit, pull in the entry motor vehicle under supervision to the designated places, and go through the formalities for customs annual examination on the motor vehicle at the competent customs house in charge upon the strength of his identity certificate, certificate of permanent residence, Registration Certificate of Vehicles under Supervision, and Driving Permit of Motor Vehicles. If the resident staff member has passed the annual examination, the competent customs house in charge shall annex the seal of the annual examination on the Registration Certificate of Vehicles under Supervision.
Article 12. After the tenure of a resident staff member expires, he may, upon the approval of the competent customs house in charge, transfer the motor vehicle under supervision to other resident staff members or resident offices as required, or sell it to any franchising entity. The indexes of entry of motor vehicles of the transferee shall be deducted accordingly.
Where the transferee of a motor vehicle also enjoys the same rights of entry of tax-free motor vehicle, the motor vehicle being transferred shall be exempted from tax, and the competent customs house in charge of the transferee shall implement follow-up supervision over the motor vehicle within the remaining fixed number of year of supervision.
Article 13. Where a resident staff member transfers an entry motor vehicle under supervision, the transferee shall submit to the competent customs house in charge the Application Form of the Customs of the People's Republic of China on Transfer of Official/Self-used Vehicles (hereinafter referred to the Transfer Application Form, see Attachment IV) and other relevant documentations, which are signed and confirmed by both the transferor and transferee. The competent customs house in charge of the transferee shall, after making examination and writing comments on them, transfer the Transfer Application Form to the competent customs house in charge of the transferor. The transferor shall then, after being approved by the competent customs house in charge, go through the formalities for cancellation of license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate issued by the competent customs house in charge, who shall then, after handling the formalities for ending a motor vehicle case, transfer the original archives of the entry motor vehicle and the acknowledgement of receipt of the Transfer Application Form to the competent customs house in charge. The transferee shall go through the formalities of application for receiving license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate issued by the competent customs house in charge. The transferee shall make up tax on the motor vehicle according to law to its competent customs house in charge, if any.
Where a resident staff member sells any entry motor vehicle under supervision, the franchising entity shall submit the Transfer Application Form signed and confirmed by the resident staff member to the competent customs house in charge of the resident staff member, if competent customs house in charge finds no mistake in it after examination, the franchising entity shall handle the formalities for cancellation of license plate of a motor vehicle and other formalities for ending a case with reference to the provisions in the preceding paragraph, and shall make up the tax amount to the competent customs house in charge according to law, if any.
Article 14. In case the term of customs supervision over a motor vehicle expires, a resident staff member shall apply to the competent customs house in charge for release from the supervision upon the strength of the Application Form of the Customs of the People's Republic of China on Releasing from Supervision over Official/Self-use Vehicles (See Attachment V), the identity certificate, certificate of permanent residence, Registration Certificate of Vehicles under Supervision and the Driving Permit of Motor Vehicles. The competent customs house in charge shall issue a Certificate of Releasing From Supervision over Vehicles under the Customs' Supervision of the People's Republic of China (See Attachment VI), the resident staff member shall go through the relevant formalities at the public security organs in charge of traffic control upon the strength of the said Certificate.
Article 15. In case a motor vehicle within the term of the customs' supervision is used to set off debts of others according to the judgment of a court, lost or stolen, the former owner of the motor vehicle shall go through formalities for release from supervision over the motor vehicle to the customs house upon the strength of the relevant certificate, and make up the tax amount according to law, if any.
Article 16. A resident staff member whose tenure expires shall go through the formalities for ending a case of motor vehicle under customs' supervision to the competent customs house in charge before leaving China.
CHAPTER V LEGAL LIABILITIES
Article 17. In case any non-resident permanent passenger fails to go through the formalities for annual examination on motor vehicles under supervision to the customs house in accordance with the provisions of the present Measures, transfers or sells the motor vehicle under supervision without authorization, or has any other acts of smuggling or violation of the customs' supervision provisions, the customs house shall punish him in accordance with the Customs Law of the People's Republic of China and the Detailed Rules for the Implementation of the Administrative Punishment of Customs Law of the People's Republic of China; if it constitutes any crime, he shall be subject criminal liabilities according to law.
CHAPTER VI SUPPLEMENTARY PROVISIONS
Article 18. The following words in the present Measures shall have the following meanings:
"Non-resident Permanent Passengers", shall refer to the foreign citizens, overseas Chinese, and people in Hong Kong, Macao and Taiwan regions, who enter into the territory of China upon the approval of the public security organ and reside for one year or longer within China, and still return to their overseas residence after the permit expires.
"Resident Staff Members", shall refer to the following personnel in the non-resident permanent passengers:
(1) The staff members in the resident offices established by overseas enterprises, press institutions, economic and trade organs, cultural organizations, and other overseas legal persons within the territory of China upon the approval of the competent government departments of the People's Republic of China and have been put on archives at the customs house;
(2) Personnel of foreign-funded enterprises having been registered at the customs house; and
(3) Experts entering to China to work permanently.
"Identity Certificates" shall refer to the Employee's Card of Resident Offices of Enterprises of Foreign Countries (Regions) issued by the competent departments of the People's Republic of China, Foreign Employee's Card of the People's Republic of China, and the Foreign Expert Certificate of the People's Republic of China, and other certificates, as well as the passports used for entry and exit of the territory, Pass of the Residents of Hong Kong and Macao for Traveling from and to the Mainland, and the Pass of the Taiwan Residents for Traveling from and to the Mainland, etc..
"Certificates of Permanent Residence", shall refer to such certificates as the Certificate of Permanent Residence of the People's Republic of China for Foreigners, and the Certificate for Temporary Stay of Overseas Chinese and Personnel of the Hong Kong and Macao Regions, etc., which qualify them to permanently reside in the territory of China, and issued by the competent departments in charge of the People's Republic of China.
"The Competent Customs Houses in Charge" shall refer to the customs houses directly under to the General Administration of Customs at the place where the non-resident permanent passengers reside in China or the subsidiary customs houses authorized by the customs house directly under the General Administration of Customs.
"Articles for Self-use" shall refer to the articles (excluding tobaccos and alcohols) listed in the Form of Classification of the Customs of the People's Republic of China on the Entry and Exit of Luggage and Articles of Passengers and motor vehicles are necessary for daily life of the non-resident permanent passengers during their residence in China.
"Motor Vehicles", shall refer to the motorcycles, cars, cross-country vehicles, and small passenger cars with nine seats or less.
"Twenty Commodities" shall refer to the televisions, video cameras, video recorders, video players, sound equipments, air-conditioners, refrigerators, washing machines, cameras, photocopying machines, program-controlled switchboards, microcomputers, telephones, pagers, fax machines, electronic calculators, printers and word processors, furniture, lamps and lanterns, and food ingredients.
Article 19. The present Measures shall not be applicable to the entry and exit of articles of the staff members of foreign embassies and consulates in China, personnel of the representative offices of the United Nations and its special organizations in China, and other international organizations that have signed agreement with the Chinese government, which shall be handled separately in accordance with the relevant laws and administrative regulations.
Article 20. The power to interpret the present Measures shall remain with the General Administration of Customs.
Article 21. The present Measures shall come into force as of August 1st, 2004. The regulatory documents listed in the Attachment VII of the present Measures shall be repealed simultaneously.
ATTACHMENTS: I. Application Form of the Customs of the People's Republic of China for Entry of Articles for Self-use (Omitted) II. Notice of Receiving and Revoking License Plate for Entry/Exit Vehicles under the Customs' Supervision of the People's Republic of China (Omitted) III. Registration Certificate Vehicles under Customs' Supervision of the People's Republic of China (Omitted) IV. Application Form for Transfer of Official/Self-used Vehicles under Customs' Supervisions of the People's Republic of China (Omitted) V. Application Form of the Customs of the People's Republic of China on Releasing from Supervision over Official/Self-use Vehicles (Omitted) VI. Certificate of Releasing from Supervision over Vehicles under the Customs' Supervision of the People's Republic of China (Omitted) VII. Lists of Documents Repealed
Attachment:
VII. LISTS OF DOCUMENTS REPEALED
1. Letter on the Implementation of the "Temporary Provisions of the Customs on the Entry and Exit of Luggage and Articles of the Introduced Experts" (No.72 [84] of the General Administration of Customs)
2. Notice on the Issues concerning the Treatment of Foreign Personnel Coming to China with the Projects of "Bid Winning" (No.94 [84] of the General Administration of Customs)
3. Interim Provisions of the Customs on the Entry and Exit of Luggage and Articles of the "Introduced Experts" (No.206 [84] of the General Administration of Customs)
4. The Provisions of the Customs of the People's Republic of China on the Administration of the Import and Export of Goods of Such Resident Offices as the Foreign Enterprises, and Presses and Resident Staff Members.
5. Notice on the Issues concerning Checking and Release of Articles Imported by Personnel Accredited to China by Sino-foreign Manufacturers Who Have Signed Agreements of Processing Customer's Materials and Compensation Trade (No.495 [84] of the General Administration of Customs)
6. Notice on the Administration of the Entry and Exit of Luggage and Articles by Foreign Experts Coming to China (No.596 [84] of the General Administration of Customs)
7. Notice on Handling Customs Formalities for Introduction of Experts in Special Economic Zones, Coastal Open Cities and the Hainan Island (No.436 [85] of the General Administration of Customs)
8. Notice on the Issues concerning the Administration on the Entry and Exit of Articles of Personnel Accredited by Sino-foreign Manufacturers Performing Trade Agreement (No.174 [88] of the General Administration of Customs)
9. Specifications on the Scope of Cars Imported by Foreign Resident Staff Members in China (No.612 [89] of the General Administration of Customs)
10. Notice on the Implementation of the Provisions of the Customs of the People's Republic of China on the Administration of the Entry and Exit of Luggage and Articles by Non-resident Students (No.555 [1991] of the General Administration of Customs)
11. Notice on Starting to Use the Newly Revised "Application Form for the Entry and Exit of Articles for Self-use" and "Application Form for the Entry and Exit of Office Supplies" (No.770 [1991] of the General Administration of Customs)
12. Notice on the Promulgation and Implementation of the Provisions of the Customs of the People's Republic of China on the Administration of the Entry and Exit of Luggage and Articles by Non-resident Students (No.1492 [1991] of the General Administration of Customs)
13. Notice on the Issues concerning the Fixed Number of Year for the Administration on Motor Vehicles and Official and Private Articles Imported by Resident Offices of Foreign Investors in China and Non-resident Permanent Passengers (No. 1276 [1992] of the General Administration of Customs)
14. Notice on the Issues concerning Customs Formalities for the Entry and Exit of Articles for Self-use of Foreign Experts (No.1378 [1993] of the General Administration of Customs)
15. Notice of the General Administration of Customs on Transferring the State Foreign Expert Administration on the Use of Certificate of Foreign Experts (No.103 [1994] of the General Administration of Customs)
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