Provisional Regulation on State-owned Non-profit Units for Duty Free Import Coll

Article 1 The regulation is implemented to carry out scientific concept of development, promote and undertake traditional Chinese culture and art, boost the strength of national culture, and accelerate the healthy development of Chinese import collection collecting and protecting career on cultural relic and artwork.

Article 2 If state-owned non-profit collection units accept outward collection in ways of donation, return, recourse and purchase, and for the purpose of public warfare activity such as permanent collection, display and research, the import duty and VAT as well as consumption tax on import linkages will be exempted.

Article 3 State-owned non-profit collection unit in this regulation refer to
(1)The state-owned non-profit bookstore, museum, memorial and art gallery(hereinafter referred to as state-owned non-profit collection units)under the government of relevant department of the state, provinces, municipalities directly under the Central Government, and cities under separate state planning.
(2) Other state-owned non-profit collection units stipulated by Ministry of Commerce and the State Council.

Article 4 Collections in this regulation refers to various products with the value for collection, such as wares, coins, tile, carved stone, seal lute, rubbing edition, model copybook, artwork, paintings, literature, ancient books, photos, stamps, articles for mail, badge, furniture, clothes, garment, embroidery, leather, cultural relics, fossil and sample of ancient creature, and other commodities.

Article 5 Collection imported or collected by state-owned non-profit collection units can enjoy the taxation policy stipulated in this regulation.