KYB CHINA(1999年1月3日经国务院批准 1999年3月10日海关总署发布)
(Approved by the State Council on January 3, 1999, and promulgated by the General Administration of Customs on March 10, 1999)
为了贯彻对外开放政策、加强对外交流、促进对外经济贸易的发展，特制定本规定。
These provisions are formulated to implement the policy of opening up, strengthen foreign exchanges, and promote the development of foreign economic trade.
经中华人民共和国主管部门批准的境外企业、新闻、经贸机构、文化团体及境外法人在我国境内设立的常驻机构(以下简称“常驻机构”)，其获准进境并在我国境内居留一年以上的外国公民、华侨和港、澳、台居民(包括与其共同生活的配偶及未成年子女)等常驻人员(以下简称“常住人员”)，进口的自用物品，适用于本规定。这些人员具体是指：
These provisions apply to foreign citizens, overseas Chinese, and residents of Hong Kong, Macao, and Taiwan (including their spouses and minor children living together) who are long-term residents (hereinafter referred to as "long-term residents") of permanent offices established in China by foreign enterprises, news agencies, economic and trade institutions, cultural organizations, and foreign legal persons approved by the competent authorities of the People's Republic of China (hereinafter referred to as "permanent offices"), and who are approved to enter China and reside in China for more than one year. These persons specifically refer to:
(一)外国企业和其他经济贸易及文化等组织在华常驻机构的常住人员；
(1) Long-term residents of permanent offices in China of foreign enterprises and other economic, trade, and cultural organizations;
(二)外国民间经济贸易和文化团体在华常驻机构的常住人员；
(2) Long-term residents of permanent offices in China of foreign non-governmental economic, trade, and cultural organizations;
(三)外国在华常驻新闻机构的常驻记者；
(3) Long-term correspondents of foreign permanent news agencies in China;
(四)在华的中外合资、合作企业及外方独资企业的外方常住人员；
(4) Foreign long-term residents of Sino-foreign equity joint ventures, contractual joint ventures, and wholly foreign-owned enterprises in China;
(五)长期来华工作的外籍专家(含港、澳、台地区专家)和华侨专家；
(5) Foreign experts (including experts from Hong Kong, Macao, and Taiwan) and overseas Chinese experts who come to work in China for a long term;
(六)长期来华学习的外国留学生和华侨留学生。
(6) Foreign students and overseas Chinese students who come to study in China for a long term.
上述六类常住人员在华居住一年以上者(即：工作或留学签证有效期超过一年的)，在签证有效期内初次来华携带进境的个人自用的家用摄像机、照相机、便携式收录机、便携式激光唱机、便携式计算机，报经所在地主管海关审核，在每个品种一台的数量限制内，予以免征进口税，超出部分照章征税。
For the six categories of long-term residents mentioned above who have resided in China for more than one year (i.e., with a work or study visa valid for more than one year), the personal-use household video cameras, cameras, portable cassette recorders, portable CD players, and portable computers carried into China for the first time during the validity period of the visa shall be exempted from import duties within the limit of one unit per category, subject to verification by the competent customs office. Any excess shall be taxed according to regulations.
对符合第二条规定的外籍专家(含港、澳、台地区专家)或华侨专家携运进境的图书资料、科研仪器、工具、样品、试剂等教学、科研物品，在自用合理数量范围内，免征进口税。
For foreign experts (including experts from Hong Kong, Macao, and Taiwan) or overseas Chinese experts who meet the conditions of Article 2, the books, scientific research instruments, tools, samples, reagents, and other teaching and research articles carried into China shall be exempted from import duties within a reasonable quantity for personal use.
以上外国人员在华生活、学习、工作期间携带进境的第三条、第四条规定以外的行李物品，按《中华人民共和国海关对进出境旅客行李物品监管办法》执行。
For baggage articles carried by the above-mentioned foreign persons during their stay, study, or work in China, other than those specified in Articles 3 and 4, the provisions of the "Measures of the Customs of the People's Republic of China for the Supervision and Control of Baggage Articles of Inbound and Outbound Passengers" shall apply.
以上规定进口的免税物品，按海关对免税进口物品的有关规定接受海关监管。
The duty-free articles imported under the above provisions shall be subject to customs supervision in accordance with the relevant provisions of the customs on duty-free imported articles.
外国(包括地区)驻华使(领)馆、联合国专门机构及国际组织常驻(代表)机构的常驻人员(包括与其同行来华居驻的配偶及未成年子女)携带进境的物品，仍按现行有关规定执行。
For articles carried into China by long-term residents (including their spouses and minor children accompanying them to reside in China) of foreign (including regional) embassies (consulates) in China, specialized agencies of the United Nations, and permanent offices of international organizations, the existing relevant provisions shall continue to apply.
此前的有关政策、规定，凡与本规定不符的，按本规定执行。
Any previous policies and provisions that are inconsistent with these provisions shall be governed by these provisions.
中华人民共和国海关总署依据本规定，制定实施细则。
The General Administration of Customs of the People's Republic of China shall formulate implementing rules based on these provisions.
本规定自1999年4月1日起执行。
These provisions shall come into effect on April 1, 1999.