国务院关于改革和调整进口税收政策的通知 CIRCULAR OF THE STATE COUNCIL REGARDING THE REFORM AND READJUSTMENT OF IMPORT DU

ce with the provisions of relevant international conventions and in light of international practices， provisions concerning the exemption or reduction of customs duties and import-related taxes for imported scientific and educational articles， special articles for disabled persons， articles needed by foreign diplomatic missions and relevant international organizations in China or by their personnel and articles presented gratis by foreign governments or international organizations shall be retained and readjusted appropriately.

　　（2） Provisions already approved by the State Council concerning the relationship between the domestic proportion of cars or video camera recorders and the differential tax rates shall be retained during the Ninth Five-Year Plan period.

　　（3） Provisions concerning the exemption from and reduction of customs duties and import-related taxes for equipment and materials imported under projects for exploration and exploitation of off-shore petroleum or natural gas shall be retained during the Ninth Five-Year Plan period with appropriate readjustments. With regard to the exploration and exploitation of on-shore petroleum or natural gas in special areas with the approval of the State Council， any necessary equipment or materials which cannot be produced by domestic industry or cannot be satisfied by a domestic equivalent， may be imported with an exemption from customs duties and import-related taxes during the Ninth Five-Year Plan period.

　　（4） Provisions concerning the reduction of import-related taxes for aircraft imported for civil aviation shall remain in force during the Ninth Five-Year Plan period.

　　（5） Provisions concerning the exemption from duties for articles imported by Chinese foreign-residence personnel of diplomatic establishments， students studying abroad， visiting scholars， contract workers sent abroad， personnel aiding foreign countries and crews of ocean-going ships for personal use shall remain in force temporarily； personal articles imported by other persons shall be handled in accordance with the un

itary provisions of the Customs starting from April， 1996.

　　（6） Duty-free stores at ports of exit shall be retained. Duty-free stores at ports of entry shall be retained until the Measures of the Customs of the People's Republic of China Concerning the Supervision and Administration of Postal Articles Entering or Leaving the Country and the Provisions of the Customs of the People's Republic of China Concerning the Administration of Luggage and Articles Carried by Travelers Entering or Leaving the Country are amended.

　　（7） Provisions concerning the import duty exemption and reduction in Articles 27， 28， 29 and 30 of the Regulations of the People's Republic of China on Import and Export Duties shall remain in force.

　　4. Provisions concerning the reduction of or exemption from customs duties and import-related taxes other than those provided in this circular shall all be canceled on April 1， 1996.

　　The current reform and readjustment of import duty policies are another significant move in the deepening of reform and broadening of opening up. The State Council shall continue to adopt positive measures to progressively bring about national treatment to foreign-invested enterprises. The various localities and departments must do their best with every aspect of related work to ensure the strict implementation of this Circular

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