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Trade & customs · 1999-04-01

Interim Provisions on Import Taxation of Articles Carried into China by Foreign Long-term Residents

外国在华常住人员携带进境物品进口税收暂行规定

This regulation governs the import duty exemption for personal articles brought into China by foreign long-term residents, including employees of foreign enterprises, journalists, experts, and students, who reside in China for over one year.