Non-resident long-term passengers may apply for entry of articles for personal use only after they have obtained the permit for long-term residence within the territory of China. The Customs will exempt taxes for the articles for personal use upon their entry for the first time, but excluding motor vehicles permitted to enter by regulations and the 20 commodities that are taxable by state decrees, while taxes will be levied on the articles for personal use which are in re-applications for entry. 

The Customs will levy taxes on the taxable inbound articles for personal use by a non-resident long-term passenger in accordance with the Regulations of the People's Republic of China on Import and Export Duties.

The Customs will exempt taxes for the inbound articles for personal use by a non-resident long-term passenger which are tax-free in accordance with an agreement between the Government of the P. R. China and a foreign government.