Regulations Concerning the Supervision and Control over, and theLevying and Exemption of Duties on Imports and Exports for Chinese-FContractual Joint Ventures
Regulations Concerning the Supervision and Control over, and theLevying and Exemption of Duties on Imports and Exports for Chinese-FContractual Joint Ventures
(Promulgated on Jan. 31, 1984 by the General Administration ofCustoms, Ministry of Finance and Ministry of Foreign Economic Relationsand Trade, effective as of Feb. 1, 1984)
Important Notice:
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document
Regulations Concerning the Supervision and Control over, and the
Levying and Exemption of Duties on Imports and Exports for Chinese-Foreign
Contractual Joint Ventures
(Promulgated on Jan. 31, 1984 by the General Administration of
Customs, Ministry of Finance and Ministry of Foreign Economic Relations
and Trade, effective as of Feb. 1, 1984)
Article 1
The regulations hereunder are formulated with a view to encouraging
foreign companies, enterprises, and other economic entities or individuals
to establish Chinese-foreign contractual joint ventures in China and to
introducing advanced technology and equipment, and to investing in the
national priority sectors of development in China.
Article 2
The Chinese-foreign contractual joint ventures shall register with the
local Customs or the Customs in charge of goods imported by Chinese-
foreign contractual joint ventures in inland territory (hereinafter
referred to as Customs in charge) by presenting the certificates approved
by the Ministries or Commissions under the State Council, or approved by
the Departments in charge in the provinces, municipalities or autonomous
regions, and the concerned business licenses issued by the Administrative
Bureau for Industry and Commerce, and the contracts (or agreements)
concluded by two parties and approved by the authorities.
Article 3
The contractual joint ventures shall declare imports and exports to the
Customs at places of importation or exportation by presenting the contract
registered and sealed by the Customs in charge and Import (Export)
Application. For the goods the import (or export) licenses are required in
accordance with State Stipulations, the import (or export) licenses shall
be presented to the Customs for verification.
Article 4
The goods imported by the contractual joint ventures as foreign investment
or additional investment on the basis of the approved contracts, shall be
levied or exempt from duties in accordance with the following
stipulations:
(1) The machinery, equipment, spare parts and materials imported for
direct use in exploration and development of petroleum, and parts,
components and materials as necessary imports for manufacturing machinery
and equipment for the exploitation of petroleum shall be exempt from the
Customs duties and the Industrial and Commercial Consolidated Tax in
accordance with .Rules Concerning the Levy and Exemption of the Customs
Duties and the Industrial and Commercial Consolidated Tax on Imports and
Exports for the Chinese-Foreign Cooperative Exploitation of Offshore
Petroleum/ approved by the State Council.
(2) The advanced machinery and equipment, which China cannot supply, and
materials as required for the construction on the factory site and for the
installation and reinforcement of machinery and equipment imported
according to the provisions of the contracts for those Chinese-foreign
contractual joint ventures in the field of energy development, capital
construction of railway, highway and harbour, and of industry,
agriculture, forestry, animal husbandry, aquiculture, deep-sea fishing,
scientific research, education and medical treatment, shall be exempt from
the Customs duties and the Industrial and Commercial Consolidated Tax.
(3) The imported construction materials, auxiliary equipment, indoor
electrical equipment and other necessities which are as part of the
construction project for the tourist hotels built by Chinese-foreign
contractual joint ventures shall be free from the Customs duties and the
Industrial and Commercial Consolidated Tax or levied reduced Customs
duties and the Industrial and Commercial Consolidated Tax in accordance
with the .Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/ approved by the State Council.
(4) The goods imported by Chinese-foreign contractual joint ventures for
commerce, catering, photographing and other service trades, and service
centers, occupational training, passenger-cargo transportation, offshore
fishing and other trades, shall be levied the Customs duties and the
Industrial and Commercial Consolidated Tax.
(5) The articles for daily use, items for office use, means of transport
for non-productive use and the state- restricted imports as foreign
investment, shall be levied the Customs duties and the Industrial and
Commercial Consolidated Tax, except for those in comply with the
.Regulations Concerning the Levy and Exemption of Duties on the
Construction of Tourist Hotels Using Overseas Chinese and Foreign
Investment/.
Article 5
Before importation of goods, the Chinese-foreign contractual joint
ventures shall apply to the Customs in charge for the reduction or
exemption of duties on those machinery, equipment and other materials as
referred to in Article 4. (1), (2) and (3). And the reduction and
exemption of duties may be granted by the Customs at the place of
importation based on the certificates issued by the Customs in charge.
Article 6
The raw materials, components, auxiliary materials and packaging materials
(hereafter referred to as imported materials and components) used for
inward processing shall be exempt from Customs duties and Industrial and
Commercial Consolidated Tax. The by-products and products which cannot be
exported due to certain reasons shall be levied duties according to the
relevant regulations. The administrative measures shall be taken according
to the regulations concerning inward processing and the bonded factories.
Article 7
The imported materials and components approved for processing of products
for domestic sale shall be levied duties according to the regulations.
Article 8
The dutiable goods exported by Chinese-foreign contractual joint ventures
shall be levied the export duties according to the regulations.
Article 9
The imported goods with the reduction or exemption of duties shall not be
resold or assigned to others. When any resale or assignment is required,
the approval shall be granted by the original authorities, and duties
shall be pursued by the Customs in charge according to the regulations.
Article 10
Breaching of these regulations shall be dealt with according to .The
Provisional Customs Law of the People's Republic of China/.
Article 11
These regulations shall go into effect on Feb. 1, 1984.
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