*9条为了照顾国家派往国外工作、学习人员(以下简称出国人员)的合理需要,加强对国家限制进口物品的管理,特制定本法规。
第二条出国人员进出境携带的行李物品以自用合理数量为限。出国人员进境时携带的行李物品,在本法规附件《出国人员带进物品限量表》(以下简称《限量表》)法规的品种、数量内给予免税。出国人员在外工作、学习每满六个月(180天)的,准予免税带进《限量表》第四、五项物品各一件,最多连续免税四年,其中经援人员和承包劳务人员不受*6连续免税年限限制。临时出国人员在外不满六个月(180天)的,每公历年首次进境准予征税带进《限量表》第四、五项物品各一件。
第三条本法规所称“长期出国人员”是指因公连续在国外工作、学习一年以上的人员。“经援人员”是指执行政府间对外经济技术等援助协议的长期出国人员。“承包劳务人员”是指经国务院或经贸部批准,有权经营对外承包劳务业务的公司,为执行与外商签订的劳务或承包工程合同,所派出的持因公普通护照的各种工程技术、管理人员及各工种人员。“临时出国人员”是指因公临时派往国外工作、学习不满一年的各类人员。
第四条长期出国人员,由海关发给《进口免税物品登记证》(以下简称《登记证》)。进境时由长期出国人员本人(包括免验人员)将所带物品填报在《登记证》上,以便海关查验核放。《登记证》的发放范围,由海关从严掌握。
第五条长期出国人员托出国人员带进《限量表》第四、五项所列物品,海关凭我驻外机构开具的《托带物品证明》和物品所有人的《登记证》登记核放,并计算在本人携带免税物品限量内,超出限量的不准托带进口。
第六条出国人员在国内指定供应出国人员外汇商品的单位购买物品需持护照,所购物品计算在本人征免税限量内。
第七条出国人员用个人所得外汇, 为本单位购买的科研、教学专业用品(不包括一般家用电器,如电视机、录音机等),应由司局级以上(含司局级)单位出具证明,经海关核准后免税放行。不属于以上范围的物品,应按法规缴纳进口税。
第八条出国人员不得接受外籍人、华侨、港澳同胞、台湾同胞委托带进或带出的物品,也不得委托他们带进物品。
第九条出国人员进出境不得携带国家法规禁止进出境的物品。
第十条出国人员应遵守本法规及其它有关法规,认真履行海关手续。经海关免税放行的自用物品需出售时,应售给经批准经营外货的国营商业部门。
第十一条经批准前往香港、澳门地区工作的人员携带进境的物品,也按本法规办理,但不得托带物品进境。
第十二条本法规自一九八九年九月十日起实施。
附:出国人员带进物品限量表
(附英文)
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGEANDARTICLESCARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
ThisEnglish document is coming from the"LAWSANDREGULATIONSOF THE PEOPLE'S REPUBLIC OFCHINAGOVERNINGFOREIGN-RELATEDMATTERS" (1991.7) whichiscompiledbytheBrueauofLegislative Affairs of the State Council ofthePeople's Republic of China, and is published by the China Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGEANDARTICLES CARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY (Approved by the State Council on August 28, 1989 andpromulgated by the General Customs Administration on September 6, 1989)
Article 1
These Provisions are formulated in order toshowconsiderationforthe reasonable needs of the personnel sent abroad bytheStatetoworkor study (hereinafter referred to as "the personnel goingabroad"),andto strengthen the control of articles the importation of which isrestricted by the State.
Article 2
The luggage and articles carried by the personnel entering or leaving the country shall be restricted to those for personal use and within reasonable quantities. The personnel going abroad, while entering the country, shall be given the preferential treatment of exemption from duty for the luggage and articles they carry along that belong to the varieties and within the quantities stipulated in the Table of Restricted Quantities for Articles to be Carried into the Country by the Personnel Going Abroad, attached to these Provisions as an appendix (hereinafter referred to as "the Table of Restricted Quantities")。 The personnel going abroad, who have worked or studied abroad, for every 6 months (I.e. 180 days), shall be permitted to carry into the country duty-free two articles - one article each from Category 4 and Category 5, as listed in the Table of Restricted Quantities; the aforesaid personnel going abroad are permitted to enjoy the said preferential treatment for four successive years atmost. This time limit, however, does not apply to the personnel sent abroad to carry out an economic-aid program or to fulfil a labour contract. With respect to personnel temporarily going abroad, who stay abroad for less than 6 months (I.e. 180 days), they shall be permitted to carry into the country, after paying the duty, two articles - one article each from Category 4 and Category 5, as listed in the Table of Restricted Quantities, when they enter the country for the first time in a year in terms of the Gregorian calendar.
Article 3
  The term "personnel going abroad on a long-term basis", as used in these Provisions, refers to such personnel who are sent out by the State to work or study abroad for a period of more than one year. The term "personnel sent abroad to carry out an economic-and program" refers to such personnel who are sent to work abroad on a long-term basis to carry out an economic and technological aid program signed between two governments. The term "personnel sent abroad to fulfil a labour contract" refers to such technical, engineering, and administrative personnel who are sent abroad,holding ordinary passports issued to citizens going abroad on public business, to fulfil a labour or construction contract, signed with foreign businessmen by a company vested with the right to manage external contracting and labour business with the approval of the State Council or of the Ministry of Foreign Economic Relations and Trade. The term "personnel temporarily going abroad" refers to various categories of personnel, who are sent, temporarily, by the State to work abroad or study for a period of less than one year.
Article 4
  With respect to personnel going abroad on a long-term basis, the Customs shall issue to them "Registration Certificate for Duty-free Imported Articles" (hereinafter referred to as "the Registration Certificate")。
While entering the country, the personnel going abroad on a long-term basis (including those who are exempted from inspection) shall declare at the Customs by filling in the Registration Certificate the articles they carry along, so that the Customs may give clearance after inspection and verification. The Customs shall strictly control the scope of issuance of the Registration Certificates.
Article 5
  In case the personnel going abroad on a long-term basis ask other personnel going abroad to carry into the country articles under Categories 4 and 5, as listed in the Table of Restricted Quantities, the Customs shall give clearance after examining "Certification for Carrying Articles by Entrustment" issued by a Chinese organ abroad and the Registration Certificate of owners of the said articles, and the said articles shall be counted in the restricted quantity of duty-free articles carried into the country by the owners themselves. Articles that exceed the restricted quantity are not permitted to be carried into the country by entrustment.
Article 6
  In case the personnel going abroad buy articles at a unit in the country designated by the State to provide the personnel going abroad with goods paid for in foreign exchange, they shall present their passports, and the articles bought shall be counted in their restricted quantity of duty-free articles.
Article 7
  In case the personnel going abroad use their own foreign exchange earnings to buy, for their work-unit, equipment and articles for scientific research and teaching (not including such general household electrical appliances as TV sets, tape recorders, etc.), such equipment and articles shall be exempted from duty and the Customs shall give clearance after it has examined and verified the certification issued by a government organ at the department/bureau level or higher. Import duties shall be levied on articles not belonging to the aforesaid categories in accordance with the pertinent provisions.
Article 8
  The personnel going abroad must not accept articles to be brought into or out of the country as entrusted by persons of foreign nationalities,overseas Chinese, and compatriots from Hong Kong, Macao, and Taiwan;neither shall they entrust the aforesaid people with the carrying of articles into the country.
Article 9
The personnel going abroad, while entering or leavingthecountry,must not carry articles the import and export of whichareforbiddenbythe State.
Article 10
  The personnel going abroad shall comply with these Provisions and other pertinent provisions, and go through the Customs procedures conscientiously. In the event that they wish to sell their personal articles which have been given Customs clearance duty-free, they shall sell them to a State-run commercial department that is authorized by the State to handle foreign goods.
Article 11
  Personnel who are approved to go to work in the regions of Hong Kong and Macao shall go through the procedures also in accordance with these Provisions when they carry articles into the country; but they must not ask other people to carry articles for them into the country.
Article 12
These Provisions shall go into effect on September 10, 1989.
Appendix:
Table of Restricted Quantities for Articles to Be Carried into the Country by the Personnel Going Abroad