Decree No. 194 of the General Administration of Customs of the P. R. China

Taxes shall be exempted from entry tax-free articles for self use of a non-resident permanent passenger where it is provided in any convention concluded between governments.

2. Certificate of permanent residence;

3. Application Form of the Customs of the People's Republic of China for Entry & Exit of Self-Use Articles (hereinafter referred to as the Application Form, see Annex 1);

4. Bill of lading or shipping documents, packing lists and the relevant documentations.

The Customs in Charge shall give reply within 3 working days from the date of accepting the application.

Where any resident foreigner other than the experts applies for entry of motor vehicles, he shall, in addition to submitting the aforesaid documentations for check, submit the photocopies of the identity certificate and certificate of permanent residence, and shall submit Archival Filing Certificate of the Customs of the People's Republic of China on Resident Offices of the resident office he works or the Registration Certificate of Entities Handling Customs Declaration by Themselves of the foreign-funded enterprises he works for checking, the Customs in Charge shall reply within 5 working days from the date of accepting the application.

Article 5 Where a non-resident permanent passenger goes through formalities for customs declaration on articles for self use at the customs authorities of the entry place, he shall submit the Application Form, which has been examined and approved by the Customs in Charge by himself or the customs declaration enterprise he entrusts, and shall submit the bill of lading or shipping documents, packing lists and other relevant documentation for checking.

The customs authorities at the entry place shall write comments on the acknowledgement of receipt of the Application Form on approval or disapproval for the conclusions of check and release, and return them to the Customs in Charge for archival filing and verification.

Article 6 Where any entry motor vehicle is seriously damaged due to accidents, force majeure or other reasons, or loses use value due to wear and tear or exceeding the service life, the resident foreigner may, after discarding it as useless, and upon the strength of the certificate of cancellation of motor vehicles issued by the public security organs in charge of traffic control, reapply for entry of one motor vehicle upon the approval of the Customs in Charge for handling the formalities for ending a motor vehicle case.

In case an entry motor vehicle is lost, stolen, transferred or sold to others, or exceeds the time limit for supervision, the resident foreigners shall not reapply for entry of motor vehicles.

Article 7 A resident foreigner shall, within 10 working days from the day when the customs authorities releases the entry motor vehicle, apply to the Customs in Charge for receiving the Notice on Receiving or Revoking the License Plate of the Entry/Exit Vehicles under Customs' Supervision of the People's Republic of China (hereinafter referred to as the Notice of Receiving or Revoking of License Plate, see Annex 2), and go through formalities of application for and receiving the license plate of the motor vehicle. For the entry of a tax-free motor vehicle, the resident foreigner shall also apply for receiving the Registration Certificate of Vehicles under the Customs' Supervision of the People's Republic of China (hereinafter referred to as the Registration Certificate of Vehicles under Supervision, see Annex 3) to the Customs in Charge within 10 working days from the date of obtaining the Notice of Receiving or Revoking the License Plate upon the strength of the Driving Permit of Motor Vehicles issued by the public security organs in charge of traffic control.