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

 

Article 10 In case the entry of any tax-free motor vehicle by any resident foreigner in accordance with the provisions of paragraph 3 of Article 3 of the Measures is subject to the customs' supervision, the Customs in Charge shall make follow-up supervision over it, and the time limit for the supervision shall be 6 years as of the date of release by the customs.
 

No entry motor vehicles may, without the approval of the customs, be transferred, sold, leased, mortgaged, pledged or disposed of in other ways at will within the time limit of the customs' supervision.

Article 11 The customs shall implement an annual examination system on the entry motor vehicles under the supervision of any resident foreigner. A resident foreigner shall, according to the announcement of the Customs in Charge and within the prescribed time limit, pull in the entry motor vehicle under supervision to the designated places, and go through the formalities for customs annual examination on the motor vehicle at the Customs in Charge upon the strength of his identity certificate, certificate of permanent residence, Registration Certificate of Vehicles under Supervision, and Driving Permit of Motor Vehicles. If the resident foreigner has passed the annual examination, the Customs in Charge shall affix the seal of the annual examination on the Registration Certificate of Vehicles under Supervision.

Article 12 After the tenure of a resident foreigner expires, he may, upon the approval of the Customs in Charge, transfer the motor vehicle under supervision to other resident foreigners or resident offices as required, or sell it to any franchising entity. The indexes of entry of motor vehicles of the transferee shall be deducted accordingly.

Where the transferee of a motor vehicle also enjoys the same rights of entry of tax-free motor vehicle, the motor vehicle being transferred shall be exempted from tax, and the Customs in Charge of the transferee shall implement follow-up supervision over the motor vehicle within the remaining fixed number of year of supervision.

Article 13 Where a resident foreigner transfers an entry motor vehicle under supervision, the transferee shall submit to the Customs in Charge the Application Form of the Customs of the People's Republic of China on Transfer of Official/Self Used Vehicles (hereinafter referred to as the Transfer Application Form, see Annex 4) and other relevant documentations, which are signed and confirmed by both the transferor and transferee. The Customs in Charge of the transferee shall, after making examination and writing comments on them, transfer the Transfer Application Form to the Customs in Charge of the transferor. The transferor shall then, after being approved by the Customs in Charge, go through the formalities for cancellation of license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate issued by the Customs in Charge, who shall then, after handling the formalities for ending a motor vehicle case, transfer the original archives of the entry motor vehicle and the acknowledgement of receipt of the Transfer Application Form to the Customs in Charge. The transferee shall go through the formalities of application for receiving license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate as issued by the Customs in Charge. The transferee shall make up tax on the motor vehicle according to law to its Customs in Charge, if any.