“Long-term non-resident passengers” refers to the foreign citizens, individuals from Hong Kong, Macao and Taiwan and overseas Chinese who are ratified to enter China Customs territory by the police and continuously reside in China Customs territory for one year or more, and shall return to the settling places out of China Customs territory on the expiration of residence.
“Permanent personnel” refers to the following individuals among the long-term non-resident passengers.
1. Personnel of the resident organizations of the foreign enterprises, news agencies, economy and trade association, cultural parties and other foreign corporations, which are approved by the responsible governmental departments of China to set up in China Customs territory and registered with the China Customs.
2. Personnel of the foreign-invested enterprises registered with the China Customs.
3. Professionals working in China Customs territory for a long term.
Long-term non-resident passenger importing or exporting articles for personal use shall submit written application to the competent customs personally or by authorizing the declaration enterprise. The customs office of entry or exit shall examine and release the articles on the basis of the approval certificate from the competent customs (Appendix I) and other relevant papers and documents. Long-term non-resident passenger importing or exporting articles shall limit to the reasonable quantity for personal use. Among the long-term non-resident passengers, permanent personnel are entitled to import motor vehicles (Appendix I) limiting one individual to one motor vehicle. Other long-term non-resident passengers are untitled to import motor vehicles. Long-term non-resident passengers cannot apply to import articles for personal use unless they have acquired the long-term residence certificate in China Customs territory (Appendix I). Articles imported for personal use shall be released duty-free for the first time with the exception of the permitted inward vehicles that are mentioned above and 20 kinds of commodities (Appendix I) that shall be taxed according to the relevant regulations of China. Long-term non-resident passengers applying to import articles for personal use after the first time shall pay customs duties. The customs shall, according to the relevant provisions of “Rules of Import and Export Customs Duties of the People’s Republic of China”, collect the duties when the long-term non-resident passengers import the articles for personal use that should be taxed.
Articles for personal use of the long-term non-resident passengers that prescribed to be imported duty-free according to Governmental Agreements shall be released without payment of duty.
General Administration of Customs of the People's Republic of China
Address: No.6. Jianguomennei Avenue, Dongcheng District, Beijing, China Postcode: 100730