（Approved by the State Council on February 28， 1982 and promulgated¹ by the General Customs Administration and the Ministry² of Finance on April 1， 1982）
颁布日期：19820401 　实施日期：19820401 　颁布单位：海关总署、 财政部

　　For the purpose of encouraging the Chinese-foreign cooperative exploitation of offshore³ oil， the Customs duties and consolidated⁴ industrial and commercial taxes on the imports and exports for oil operations are stipulated⁵ as follows：

　　1. The following imports shall be exempt⁶ from duties or taxes：

　　（1） the machinery⁷， equipment， spare parts and materials， the direct use of which in prospecting⁸ operations has been verified and approved；

　　（2） the machinery， equipment， spare parts and materials， the requirement for the import of which has been verified and approved for direct use in exploiting operations in accordance with Articles 19 to 21 of the Regulations of the People's Republic of China on the Exploitation of Offshore Petroleum⁹ Resources in Cooperation with Foreign Enterprises；

　　（3） the parts， components¹⁰ and materials， the requirement for the import of which has been verified and approved for use in the manufacture in China of the machinery and equipment to be used in offshore oil exploitation operations （includings prospecting， well drilling， well cementation， well survey， well logging， oil recovery， well repair， etc.）；

　　（4） machinery and other engineering equipment， which are temporarily imported by foreign contractors¹¹ for the exploitation of offshore oil， and of which the re-export is guaranteed， shall be exempt from duties at the time of import or re-export.

　　2. The crude oil due to foreign contractors as stipulated in the contracts shall be exempt from export duties when it is shipped abroad.

　　3. Customs duties and consolidated industrial and commercial taxes shall， in accordance with the Import and Export Duty Tariff¹² of the Customs of the People's Republic of China and the Draft Regulations of the People's Republic of China on Consolidated Industrial and Commercial Taxes， be levied¹³ on the imports or exports beyond the ranges stipulated in Article 1 and Article 2.

　　4. The goods imported duty-free shall not be diverted to other use without the vertification and approval by the Customs. Those who violate this clause shall be dealt with by the Customs in accordance with the Interim¹⁴ Customs Law of the People's Republic of China. [*1]

　　Appendix： Detailed¹⁵ Duty-free List of the Import Materials for the Chinese- Foreign Cooperative Exploritation of Offshore Oil

　　I. Goods which are required and have been inspected and approved for import and direct use in prospecting operations：

　　1. Those for geophysical prospecting：

　　（1） geophysical prospecting vessels¹⁶ and their integral accessories；

　　（2） seismographs and their integral accessories and fittings； heavy magnetometers and their fittings；

　　（3） isobuoyant cables and their integral accessories；

　　（4） data processing special-purpose electronic computers and their integral accessories；

　　（5） seismograph tapes；

　　（6） shore platform positioning equipment and its accessory facilities.

　　2. Those for well drilling：

　　（1） various offshore drilling units， including self-elevating or semi-submersible drill ships， floating drilling vessels， drilling platforms， auxiliary¹⁷ vessels and service craft；

　　（2） drilling machines and their components， accessories and fittings；

　　（3） well commentation equipment and its accessory equipment， including soot-blowing equipment；

　　（4） well survey equipment and its accessory equipment， including electrographs， pneumographs， inclinometers and other well loggers；

　　（5） oil testing and well repairing equipment and its components， accessories and fittings；

　　（6） well drilling special-purpose tools， including drill bits， drill collars， drilling rods， deflecting¹⁸ tools， deflection preventing tools， fishing tools and other tools；

　　（7） drilling mud treating equipment and chemical materials；

　　（8） oil well special-purpose materials， including oil pipes， casings， well head assemblies and underwater appliances；

　　（9） oil well cement and various additives¹⁹.

　　3. Those for safety and rescue：

　　（1） various oil well blowout-preventing devices， spare parts and materials；

　　（2） various fire prevention and fighting devices and materials；

　　（3） various lifesaving appliances， accessories and tools；

　　（4） special labour protection articles for offshore operating personnel；

　　（5） equipment and materials for diving operations.

　　4. Those for communications and transportation：

　　（1） helicopters and parking apron²⁰ equipment；

　　（2） communications， transportation and escort vessels and their accessory components；

　　（3） various wire and wireless²¹ communication equipment and its fittings.

　　5. Oils：

　　Special fuel oils， lubricating oil， coolant fluids， etc. required for offshore operations.

　　II. Goods， the requirement for the import of which has been verified and approved for use in exploiting operations， i.e. in the construction of oil fields：

　　1. Those for oil recovery：

　　（1） production platforms， including recovery platforms， treating platforms， living platforms and beacon²² towers；

　　（2） offshore oil loading facilities， including single-point moorings， hinged rocking posts， oil storage ships or underwater oil tanks and piled piers²³；

　　（3） offshore engineering operation vessels；

　　（4） power plants and their fittings， including internal combustion²⁴ engines， steam turbines， steam engines， generators²⁵ and electric motors and their control equipment and devices；

　　（5） injection equipment and fittings， including water injection equipment， gas injection equipment and water quality or gas treatment facilities；

　　（6） well water packers and underground blowout preventers ；

　　（7） lifting equipment and tools；

　　（8） oil （gas） transportation equipment， pipelines²⁶ and their gate valves and pipe fittings； intermediate stations and shore terminal equipment and their gate valves and pipe fittings， including various machines and pumps and fluid separation， heat exchange， purifying and pressurizing devices， various measuring， monitoring and parameter²⁷ indicating meters， various gate valves and pipe fittings； various electrical instruments and meters and cables.

　　2. Those for automation remote control， and remote monitoring：

　　（1） including various devices and instruments and meters；

　　（2） air-conditioning installation.

　　III Parts， components and materials， the requirement for import of which has been verified and approved for the manufacture in China of machinery and equipment for offshore oil exploitation operation.

　　IV The Ministry of Petroleum Industry shall be responsible for examining and approving whether it is necessary for the above materials to be purchased from abroad.

　　Note：

　　[*1] The Interim Customs Law of the People's Republic of China has been superseded²⁸ by the Customs Law of the People's Republic of China， which was adopted at the 19th Meeting of the Standing²⁹ Committee of the Sixth National People's Congress of the People's Republic of China on January 22， 1987. - The Editor

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