Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2018.05.29

Effective Date:  2018.07.01

Validity Status:  valid

Measures of the Customs of the People’s Republic of China on Supervision and Administration of Import and Export of Official Items by Resident Offices

Measures of the Customs of the People's Republic of China on Supervision and Administration of Import and Export of Official Items by Resident Offices

Chapter 1 GENERAL PRINCIPLES

Article 1   These Measures are formulated pursuant to the Customs Law of the People's Republic of China and other related laws and administrative regulations, for the purposes of standardising Customs administration of import and export of official items by resident offices.

Article 2   Import and export of official items by a resident office shall be limited to the resident office's own use and in a reasonable quantity.

A resident office importing and exporting official items may complete Customs clearance formalities, on its own or by its entrusted Customs declaration enterprise, with the Customs in charge or the port Customs. Resident offices importing and exporting motor vehicles for official use shall complete Customs clearance formalities with the Customs in charge.

At the time of Customs clearance for official items, the Customs may inspect the items, to prevent importation and exportation of contraband.

Upon clearance of official items, the Customs may conduct random sample inspection on status of use through onsite inspection etc.

Article 3   Importation of official items by resident offices shall be subject to tax levied by the Customs pursuant to the relevant provisions of the Regulations of the People's Republic of China on Import and Export Duties.

Importation of official items by resident offices, which are duty free in accordance with intergovernmental agreements, shall be exempt from duty by the Customs pursuant to the law.

Chapter 2 SUPERVISION AND ADMINISTRATION ON IMPORTED OFFICIAL ITEMS

Article 4    Prior to first-time declaration for import of official items, a resident office shall present the following documents to complete filing formalities with the Customs in charge:

(1) Photocopy of approval documents issued by the examination and approval authorities for establishment of resident office;

(2) Original copy and photocopy of registration certificate issued by the competent authorities (hereinafter referred to as the "Registration Certificate");

(3) Specimen of Customs declaration seal of the resident office;

(4) Signature specimen of person-in-charge of the resident office, as well as original copy and photocopy of his/her identity document; and

(5) Name list of resident staff of the resident office, and the name list shall include name, gender, nationality, valid entry permit number, long-term resident permit number, date of arrival, tenure, job title and address in China etc of the resident staff.

Upon examination and approval, the Customs in charge shall issue a "Resident Office Filing Certificate of PRC Customs" (hereinafter referred to as the "Customs Filing Certificate"). Where there is any change in the contents of the Customs Filing Certificate, change formalities shall be completed with the Customs in charge within 10 working days from the date of change.

Article 5    When a resident office declares import of official items, it shall complete a "Customs Declaration Form for Imports" and submit the relevant documentation such as bill of lading/waybill, invoice and packing list etc.

When a resident office declares imported motor vehicles, in addition to the documents stipulated in the preceding paragraph, it shall also submit valid identity documents of all resident staff of the resident office.

Article 6    For imported motor vehicles of a resident office, the Customs shall assess the total number of imported vehicles based on the actual number of resident staff of the resident office:

(1) Where the number of resident staff is less than five, the total number of imported vehicles shall be one;

(2) Where the number of resident staff is more than  six but less than 10, the total number of imported vehicles shall not exceed two;

(3) Where the number of resident staff is more than 11 but less than 20, the total number of imported vehicles shall not exceed three;

(4) Where the number of resident staff is more than 21 but less than 30, the total number of imported vehicles shall not exceed four;

(5) Where the number of resident staff is more than 31, the total number of imported vehicles shall not exceed six.

Article 7   Where an imported motor vehicle is seriously damaged due to accident, force majeure etc, or its use value is lost due to depreciation or expiry of useful life etc, upon scrapping, the resident office shall present the motor vehicle cancellation certificate issued by the traffic police authorities, to complete motor vehicle closure formalities upon consent of the Customs in charge, thereafter it may declare new imported motor vehicles based on the number of closed cases.

In the event of loss, theft, transfer or sale of imported motor vehicles or expiry of supervision period etc, the resident office shall not declare new imported motor vehicles.

Article 8   For importation of motor vehicle, a resident office shall, with the Customs in charge within 10 working days from the date of Customs clearance, apply for a "Notice of PRC Customs on Supervised Imported/Exported Vehicle Licence Application/Cancellation" (hereinafter referred to as the "Notice on Licence Application/Cancellation"), and apply for motor vehicle licence plate. Therein, for duty-free imported motor vehicle, the resident office shall also present the "Motor Vehicle Driving Licence" issued by the traffic police authorities, to apply for a "PRC Customs Supervised Vehicle Registration Certificate" (hereinafter referred to as the "Supervised Vehicle Registration Certificate") with the Customs in charge, within 10 working days from the date of receipt of the "Notice on Licence Application/Cancellation".

Article 9   Inbound goods samples, advertising samples and temporary imports of resident offices shall complete Customs clearance formalities pursuant to the relevant provisions of the Customs.

Chapter 3 SUPERVISION AND ADMINISTRATION OF EXPORTED OFFICIAL ITEMS

Article 10   When declaring exportation of official items originally imported, a resident office shall fill in a "Customs Declaration Form for Exports".

When a resident office declares exportation of a motor vehicle originally imported for official use, the Customs shall issue a "Notice on Licence Application/Cancellation"; the resident office shall present the "Notice on Licence Application/Cancellation" to complete licence cancellation formalities with the traffic police authorities.

Chapter 4 FOLLOW-UP SUPERVISION AND ADMINISTRATION OF IMPORT OF DUTY-FREE MOTOR VEHICLES

Article 11   Where a duty-free imported motor vehicle of a resident office pursuant to the provisions of the second paragraph of Article 3 of these Measures is a Customs supervised motor vehicle, the Customs in charge shall implement follow-up supervision, and the supervision period shall be six years from the date of Customs clearance.

Imported motor vehicles shall not be transferred, sold, leased, mortgaged, pledged or otherwise disposed within the supervision period without Customs approval.

Article 12    The Customs shall implement the annual examination system for imported supervised motor vehicles of resident offices. A resident office shall, based on the announcement of the Customs in charge, drive the imported supervised motor vehicles to the designated venue within a stipulated period, and present the "Supervised Vehicle Registration Certificate" and "Motor Vehicle Driving Licence" to complete Customs annual examination formalities for motor vehicle with the Customs in charge. Upon passing of annual examination, the Customs in charge shall affix the annual examination seal on the "Supervised Motor Vehicle Registration Certificate".

Article 13    Where a four-year period has lapsed since Customs clearance for a supervised motor vehicle, a resident office may, upon approval by the Customs in charge, transfer the supervised motor vehicle pursuant to the provisions to another resident office or a resident staff member, or sell it to a franchisee. The import quota for motor vehicles of the transferee shall be reduced correspondingly.

Where the transferee of the motor vehicle is also entitled to import a duty-free motor vehicle, the transferred motor vehicle shall be exempted from duty, and the Customs in charge governing the transferee shall implement follow-up supervision within the remaining supervision period for the said motor vehicle.

Article 14   When a resident office transfers an imported supervised motor vehicle, the transferee shall submit a "PRC Customs Application Form for Transfer of Motor Vehicles for Official/Personal Use (hereinafter referred to as the "Application Form for Transfer") signed, sealed and confirmed by the transferor and the transferee, as well as other relevant documents, to the Customs in charge. Upon approval and endorsement by the Customs in charge governing the transferee, the "Application Form for Transfer" shall be forwarded to the Customs in charge governing the transferor. The transferor shall present the "Notice on Licence Application/Cancellation" issued by the Customs in charge, to cancel driving licence with the traffic police authorities; the Customs in charge governing the transferor shall, upon completion of cancellation formalities for the motor vehicle, forward the original files for importation of motor vehicle and the receipt copy of the "Application Form for Transfer" to the Customs in charge governing the transferee. The transferee shall present the "Notice on Licence Application/Cancellation" issued by the Customs in charge to apply for motor vehicle driving licence with the traffic police authorities. Where it is necessary to pay tax retrospectively for a motor vehicle, the transferee shall pay tax retrospectively to the Customs in charge pursuant to the law.

Where the resident office sells an imported supervised motor vehicle to a franchisee, the franchisee shall submit the "Application Form for Transfer" confirmed and sealed by the resident office to the Customs in charge of the resident office, complete closure formalities with reference to the provisions of the preceding paragraph, and pay tax retrospectively to the Customs in charge pursuant to the law.

第十五条 Upon expiry of Customs supervision period for a motor vehicle, a resident office shall present the "PRC Customs Application Form for Lifting of Supervision for Motor Vehicles for Official and Personal Use", the "Supervised Vehicle Registration Certificate", "Motor Vehicle Driving Licence" and "Customs Filing Certificate" to apply to the Customs in charge for lifting of supervision. Upon approval, the Customs in charge shall issue a PRC Customs Certificate of Lifting of Supervision for Motor Vehicle; the resident office shall present it to complete the relevant formalities with the traffic police authorities.

Article 16   Where a motor vehicle is used to offset debt as per a court ruling or is lost or stolen during the Customs supervision period, the original owner of the motor vehicle shall present the relevant proof to apply to the Customs for lifting of supervision for motor vehicle, and pay tax retrospectively pursuant to the law.

Article 17   Resident offices cancelled with approval shall complete Customs supervised motor vehicle closure formalities and other relevant formalities with the Customs in charge.

Chapter 5 LEGAL LIABILITY

Article 18   For violations of these Measures which constitute smuggling, violation of Customs regulatory provisions or violation of the Customs Law, the Customs shall impose punishment pursuant to the Customs Law of the People's Republic of China and the Implementation Regulations of the PRC Customs on Administrative Punishment; where the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

Chapter 6 SUPPLEMENTARY PROVISIONS

Article 19    The terms in these Measures are defined as follows:

"Resident offices" shall mean resident offices of overseas enterprises, news agencies, economic and trade organisations, cultural groups and other overseas legal persons, which are established in China with approval of the competent authorities of the Chinese Government.

"Customs in charge" shall mean direct-reporting Customs at the location of a resident office, or subordinate Customs authorised by the direct-reporting Customs.

"Official items " shall mean office equipment, office supplies and motor vehicles required for conduct of business by a resident office.

"Motor vehicle" shall mean cars, SUVs, and passenger cars of up to 9 seats.

The terms "less than" and "more than" referred to in Article 6 of these Measures shall include the numeral referred thereto.

Article 20   These Measures shall not apply to imports and exports of foreign embassies and consulates in China, the United Nations and its specialised agencies, as well as Chinese representative offices of other international organisations which have entered into an agreement with the Chinese Government; the relevant laws and administrative regulations shall apply thereto.

Article 21    The documents stipulated in these Measures shall be separately formulated and promulgated by the General Administration of Customs.

Article 22    The General Administration of Customs shall be responsible for interpretation of these Measures.

Article 23    These Measures shall be implemented with effect from 1 August 2004. The normative documents set out in Appendix 7 of these Measures shall be repealed simultaneously.

Appendix 7: List of Repealed Documents