Measures of the Customs of the People's Republic of China for the Supervision and Administration of the Inward and Outward of Articles for Personal Use of Non-Resident Long-Term Visitors (Amended in 2024)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of the Inward and Outward of Articles for Personal Use of Non-Resident Long-Term Visitors (Amended in 2024)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of the Inward and Outward of Articles for Personal Use of Non-Resident Long-Term Visitors (Amended in 2024)
Order of the General Administration of Customs No. 273
October 28, 2024
Chapter I General Provisions
Article 1 These Measures are formulated, in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations, to regulate the customs administration of the inward and outward of articles for personal use of non-resident long-term visitors.
Article 2 The entry and exit of articles for personal use by non-resident long-term visitors shall comply with the Catalog of Articles for Personal Use of Non-Resident Long-term Visitors (hereinafter referred to as 'Catalog of Articles') and be restricted to the reasonable amount for self-use. The Catalog of Articles shall be separately formulated and issued by the General Administration of Customs. Resident staff members may import motor vehicles, at the rate of one vehicle for one person, but other non-resident long-term visitors are prohibited from importing motor vehicles.
A non-resident permanent passenger or the declaration enterprise entrusted by it may undergo customs clearance formalities for the entry and exit of articles for personal use at the customs in charge or the customs of the relevant port. A resident staff member shall undergo customs clearance formalities at the customs in charge of the entry of vehicles.
When articles for personal use are subject to customs clearance, the customs may check the relevant articles to prevent the entry and exit of prohibited articles.
After the release of the articles for personal use, the customs may conduct spot checks of the use of such articles by conducting on-site verification or otherwise.
Article 3 No non-resident permanent passenger may declare the entry of articles for self-use until he/she has obtained the certificate of permanent residence within the territory of China. The customs office shall lawfully exempt taxes on articles for self-use, for which declarations have been made for their entrance into the territory for the first time, excluding motor vehicles permitted to enter into the territory, in accordance with the present Provisions, and the 20 commodities that should be taxed, in accordance with state provisions. Taxes shall be collected on articles for self-use, for which re-declarations have been filed for their entrance into the territory, without exception.
The customs office shall collect taxes on taxable entry articles for self-use of a non-resident permanent passenger, in accordance with relevant provisions of the Tariff Law of the People's Republic of China.
Taxes shall be exempted from tax-free entry articles for personal use by a non-resident permanent passenger, when it is provided in any convention concluded between the governments.
Chapter II Supervision over Entry Articles for Self-use
Article 4 When declaring the entry of articles for personal use, a non-resident permanent passenger shall fill out the Declaration Form on the Entry and Exit of Articles for Personal Use of the Customs of the People's Republic of China (hereinafter referred to as the "Declaration Form"), and submit the identity certificate, certificate of permanent residence, bill of lading or shipping documents, packing lists and other relevant documentation.
......
Order of the General Administration of Customs No. 273
October 28, 2024
Chapter I General Provisions
Article 1 These Measures are formulated, in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations, to regulate the customs administration of the inward and outward of articles for personal use of non-resident long-term visitors.
Article 2 The entry and exit of articles for personal use by non-resident long-term visitors shall comply with the Catalog of Articles for Personal Use of Non-Resident Long-term Visitors (hereinafter referred to as 'Catalog of Articles') and be restricted to the reasonable amount for self-use. The Catalog of Articles shall be separately formulated and issued by the General Administration of Customs. Resident staff members may import motor vehicles, at the rate of one vehicle for one person, but other non-resident long-term visitors are prohibited from importing motor vehicles.
A non-resident permanent passenger or the declaration enterprise entrusted by it may undergo customs clearance formalities for the entry and exit of articles for personal use at the customs in charge or the customs of the relevant port. A resident staff member shall undergo customs clearance formalities at the customs in charge of the entry of vehicles.
When articles for personal use are subject to customs clearance, the customs may check the relevant articles to prevent the entry and exit of prohibited articles.
After the release of the articles for personal use, the customs may conduct spot checks of the use of such articles by conducting on-site verification or otherwise.
Article 3 No non-resident permanent passenger may declare the entry of articles for self-use until he/she has obtained the certificate of permanent residence within the territory of China. The customs office shall lawfully exempt taxes on articles for self-use, for which declarations have been made for their entrance into the territory for the first time, excluding motor vehicles permitted to enter into the territory, in accordance with the present Provisions, and the 20 commodities that should be taxed, in accordance with state provisions. Taxes shall be collected on articles for self-use, for which re-declarations have been filed for their entrance into the territory, without exception.
The customs office shall collect taxes on taxable entry articles for self-use of a non-resident permanent passenger, in accordance with relevant provisions of the Tariff Law of the People's Republic of China.
Taxes shall be exempted from tax-free entry articles for personal use by a non-resident permanent passenger, when it is provided in any convention concluded between the governments.
Chapter II Supervision over Entry Articles for Self-use
Article 4 When declaring the entry of articles for personal use, a non-resident permanent passenger shall fill out the Declaration Form on the Entry and Exit of Articles for Personal Use of the Customs of the People's Republic of China (hereinafter referred to as the "Declaration Form"), and submit the identity certificate, certificate of permanent residence, bill of lading or shipping documents, packing lists and other relevant documentation.
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