（Approved by the State Council on March 24， 1987 and promulgated¹ by the People's Government of the Tibet Autonomous² Region）
时效性：失效　 颁布日期：19870324 　实施日期：19870324 　失效日期：20011006 　颁布单位：西藏

　　Article 1 These Provisions are formulated³ to further develop trade between this Region and neighbouring countries， to invigorate economy and improve administration.

　　Article 2 These Provisions shall apply to the state-run enterprises， collective enterprises， and individual industrial and commercial operators of this Region that handle import and export business with neighbouring countries （hereinafter referred to as “the importers and exporters”）， and also apply to nationals of neighbouring countries who have obtained the permanent residence right in this Region （hereinafter referred to as “the foreign resident importers and exporters”）。

　　Article 3 The state-run enterprises， collective enterprises and individual industrial and commercial operators of this Region may carry on import and export business， within the approved scope of business operation， with neighbouring countries after they have obtained the approval from the Department of Foreign Economic Relations and Trade of the Tibet Autonomous Region （hereinafter referred to as “the Region Foreign Trade Department”）， and have gone through the procedures of registration⁴ with the administrative⁵ department for industry and commerce and obtained the business license⁶ for carrying on import and export business.

　　Foreign nationals of neighbouring countries with the permanent residence right in this Region may carry on import and export business with neighbouring countries after obtaining the consent from the Region's administrative department for foreign nationals through verification， and the approval from the Region Foreign Trade Department， as well as the business license for carrying on import and export business by registering with the administrative department for industry and commerce.

　　Article 4 The importers and exporters， and the foreign resident importers and exporters， shall present the relevant approval documents and business licenses⁷ to the Customs Office for registration and obtaining the certificate for declarant ， which shall be presented for making declarations at the Customs Office.

　　Article 5 Import and export business with neighbouring countries shall be conducted in accordance with the following principles： finding the sources of goods and the markets by the importers and exporters themselves； holding business talks of their own accord； acquiring balance of accounts in their own ways； assuming sole responsibility for their gains and losses； and in the forms of barter⁸ transaction and settlement of exchange.

　　Article 6 With respect to trade between this Region and neighbouring countries， the imports and the exports fall respectively into three categories for administration： With respect to the goods that fall under the administration by import and export licenses， every importer and exporter， or every foreign resident importer and exporter， shall， in accordance with the annual import and export plan， make an application to the Region Foreign Trade Department， which is authorized¹⁰ by the Ministry¹¹ of Foreign Economic Relations and Trade， for the import and export license.

　　The Customs Office shall give clearance¹² after verifying the license. With respect to the goods that do not fall under the administration by import and export licenses， every importer and exporter， or every foreign resident importer and exporter， shall carry out the business operations within the annual plan approved by the Region People's Government. The Customs Office shall give clearance after verifying the relevant vouchers¹³ and documents， and the import and export goods Customs declaration forms filled out by the importers and exporters， or by the foreign resident importers and exporters， who have obtained the right to carry on import and export trade with neighbouring countries.

　　With respect to those goods that are forbidden to import or export， the importers and exporters， or the foreign resident importers and exporters， may not transact⁹ them.

　　Article 7 The operational activities of the importers and exporters， or of the foreign resident importers and exporters， who handle trade with neighbouring countries， must be subject to the administration by the Region Foreign Trade Department in such aspects as planning， statistics， and pricing. The operational activities in the market within the Region must be subject to the administration of such relevant departments as the administrative department for industry and commerce， taxes must be paid according to the regulations， and no illegal operational activities are allowed.

　　Article 8 The importers and exporters， or the foreign resident importers and exporters， who carry on trade with neighbouring countries， shall abide¹⁴ by the pertinent¹⁵ provisions of the state on the control of foreign exchange.

　　Article 9 The imports and exports related to trade with neighbouring countries must enter or exit at the designated opening ports， and be subject to the examination and inspection¹⁶ by the Customs Office， the border inspection station， the import and export commodities inspection agency， the public health quarantine agency and the animals and plants quarantine agency， and Customs duties， consolidated¹⁷ industrial and commercial tax， individual income regulatory tax， and inspection fees must be paid according to the regulations.

　　Article 10 All commodities imported from neighbouring countries are not permitted to be sold outside this Region. Under special circumstances， when imported commodities are absolutely necessary to be sold outside this Region， the cases must be submitted to the Region Foreign Trade Department for approval and obtaining the transport permit； with this transport permit the said imported commodities are permitted to be carried beyond this Region. The Customs duties on these imported goods as well as the import related product tax （or added value tax） shall be paid according to the tax laws of the State.

　　Article 11 The importers and exporters， or the foreign resident importers and exporters that go to the neighbouring countries for trade activities must go through the procedures for going abroad according to the pertinent provisions.

　　Article 12 Persons who handle import and export business with neighbouring countries must abide by the laws， regulations and rules of the State； offenders¹⁸ shall be dealt with according to law， depending on the seriousness of their cases.

　　Article 13 These Provisions shall not apply to the state-run enterprises of other provinces， autonomous regions， or municipalities directly under the Central Government， that have a right to handle import and export business and conduct trade with neighbouring countries through the ports in Tibet or through the agencies of the state-run enterprises of this Region.

　　Article 14 Businessmen from neighbouring countries may， at the invitation of the departments of foreign economic relations and trade in this Region， come to the open towns of this Region to hold business talks with the importers and exporters of this Region， but they may not purchase the export commodities and retail¹⁹ the imported commodities directly.

　　Article 15 The rules for the implementation²⁰ of these Provisions shall be formulated by the Region Foreign Trade Department.

　　Article 16 These Provisions shall not apply to the mutual²¹ market trade between the border inhabitants.

　　Article 17 These Provisions shall go into effect as of the date of promulgation