关于中外合作经营企业进出口货物的监管和征免税规定

（Promulgated¹ on Jan. 31， 1984 by the General Administration of Customs， Ministry² of Finance and Ministry of Foreign Economic Relations and Trade， effective as of Feb. 1， 1984）
颁布日期：19840131 　实施日期：19840201 　颁布单位：海关总署、 财政部、 对外经贸部

　　Article 1 The regulations hereunder are formulated³ with a view to encouraging foreign companies， enterprises， and other economic entities⁴ or individuals to establish Chinese-foreign contractual joint⁵ ventures in China and to introducing advanced technology and equipment， and to investing in the national priority sectors⁶ 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 （herein after referred to as Customs in charge） by presenting the certificates approved by the Ministries⁷ or Commissions under the State Council， or approved by the Departments in charge in the provinces， municipalities or autonomous⁸ regions， and the concerned business licenses⁹ issued by the Administrative¹⁰ 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 believed or exempt¹¹ from duties in accordance with the following stipulations：

　　（1） The machinery¹²， equipment， spare parts and materials imported for direct use in exploration and development of petroleum¹³， and parts， components¹⁴ 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 Consolidated¹⁵ Tax in accordance with .Rules Concerning the Levy¹⁶ and Exemption¹⁷ of the Customs Duties and the Industrial and Commercial Consolidated Tax on Imports and Exports for the Chinese-Foreign Cooperative Exploitation of Off shore 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， forestry¹⁸， 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， auxiliary¹⁹ 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 levied²⁰ 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， catering²¹， photographing and other service trades， and service centers， occupational training， passenger-cargo transportation， off shore 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 bonded²² 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 Breaching²³ 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.