[Tariffs Changes]Provisional Regulation on State-owned Non-profit Units for Duty

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.

Article 6 When the legal state-owned non-profit collection units import collections, they should conduct customs procedures by providing effective import certificate of donation, return, recourse and purchase, and other related documents required by customs. The duty-free collection is under customs supervision and control.

Article 7 When importing collections, state-owned non-profit collection units shall conduct the management according to Law of the Peoples Republic of China on Protection of Cultural Relics, Law of the People's Republic of China on Protection of Cultural Relics, and Administrative Measures on Museum, and establish collection registration and record filing system. After 30 working days, the duty free import collection shall be recorded in general ledger, the subaccount for import collection, and list in the annual auditing projects of its unit. At the same time, the import collection shall be submitted to administrative department in charge of cultural relic for a record filing, and recopied to customs.

Article 8 The duty free collection in state-owned non-profit collection units shall be collected permanently, and only used in non-profit display and scientific research. Those collections can’t be transferred, mortgaged, impawned or lent.

Article 9 If the duty free collection shall be relocated, changed or lent among state-owned non-profit units according to related regulations, the entity shall conduct relevant procedure according policy and regulation, and submit to administrative department in charge of cultural relics for a record filing, and recopy it to customs.
If state-owned non-profit collection units transfer, mortgage, impawn or lend the duty free collection to others, they will be published according to relevant regulation. Any one who commit a crime, must undertake criminal responsibility

Article 10 The General Administration of Customs will make detailed rules according to this regulation

Article 11 All rights are reserved by Ministry of Commerce, General Administration of customs, and State Administration of Taxation.

Article 12 This regulation will be implemented since the date of promulgation.