海关对我出国人员进出境行李物品的管理规定

   发布时间: 2009-04-06    已浏览: 136

(一九八九年八月二十八日国务院批准)

 

                            
    第一条  为了照顾国家派往国外工作、学习人员(以下简称出国人员)的合理需要,加强对国家限制进口物品的管理,特制定本规定。
    第二条  出国人员进出境携带的行李物品以自用合理数量为限。出国人员进境时携带的行李物品,在本规定附件《出国人员带进物品限量表》(以下简称《限量表》)规定的品种、数量内给予免税。出国人员在外工作、学习每满六个月(180天)的,准予免税带进《限量表》第四、五项物品各一件,最多连续免税四年,其中经援人员和承包劳务人员不受最高连续免税年限限制。临时出国人员在外不满六个月(180天)的,每公历年首次进境准予征税带进《限量表》第四、五项物品各一件。
    第三条  本规定所称“长期出国人员”是指因公连续在国外工作、学习一年以上的人员。“经援人员”是指执行政府间对外经济技术等援助协议的长期出国人员。“承包劳务人员”是指经国务院或经贸部批准,有权经营对外承包劳务业务的公司,为执行与外商签订的劳务或承包工程合同,所派出的持因公普通护照的各种工程技术、管理人员及各工种人员。“临时出国人员”是指因公临时派往国外工作、学习不满一年的各类人员。
    第四条  长期出国人员,由海关发给《进口免税物品登记证》(以下简称《登记证》)。进境时由长期出国人员本人(包括免验人员)将所带物品填报在《登记证》上,以便海关查验核放。《登记证》的发放范围,由海关从严掌握。
    第五条  长期出国人员托出国人员带进《限量表》第四、五项所列物品,海关凭我驻外机构开具的《托带物品证明》和物品所有人的《登记证》登记核放,并计算在本人携带免税物品限量内,超出限量的不准托带进口。
    第六条  出国人员在国内指定供应出国人员外汇商品的单位购买物品需持护照,所购物品计算在本人征免税限量内。
    第七条  出国人员用个人所得外汇, 为本单位购买的科研、教学专业用品(不包括一般家用电器,如电视机、录音机等),应由司局级以上(含司局级)单位出具证明,经海关核准后免税放行。不属于以上范围的物品,应按规定缴纳进口税。
    第八条  出国人员不得接受外籍人、华侨、港澳同胞、台湾同胞委托带进或带出的物品,也不得委托他们带进物品。
    第九条  出国人员进出境不得携带国家规定禁止进出境的物品。
    第十条  出国人员应遵守本规定及其它有关规定,认真履行海关手续。经海关免税放行的自用物品需出售时,应售给经批准经营外货的国营商业部门。
    第十一条  经批准前往香港、澳门地区工作的人员携带进境的物品,也按本规定办理,但不得托带物品进境。
    第十二条  本规定自一九八九年九月十日起实施。

                       附:出国人员带进物品限量表
   
--------------------------------------
|      品                  名      |      数                      量    |
|-----------------|------------------|
|一、食品、衣料、衣着、工艺美术品、|                                    |
|    普通手表和价值人民币二百元    |      限合理数量                    |
|    (含二百元)以下的其它生活用  |                                    |
|    品                            |                                    |
|-----------------|------------------|
|二、香烟                          |        400支                    |
|    或雪茄                        |        100支                    |
|    或烟丝                        |        500克                    |
|-----------------|------------------|
|三、12度以上酒精饮料            |2瓶(每瓶限0.75升)            |
|-----------------|------------------|
|四、电视机、洗衣机、电冰箱、照像  |    出国人员:在外每满六个月(180|
|    机、录像机、组合音响、收录音  |天)任选一件免税,最多连续免税四年  |
|    机、摩托车和价值在人民币五百  |                                    |
|    元上、一千元(含一千元)以下  |    经援和承包劳务人员:每满六个月  |
|    的其它生活用品                |(180天)任选一件免税            |
|                                  |    不满六个月的临时出国人员:每公历|
|                                  |年内首次进境任选一件征税            |
|-----------------|------------------|
|五、普通电子琴、普通照像机、打字  |    出国人员:在外每满六个月(180|
|    机和价值在人民币二百元以上、  |天)任选一件免税,最多连续免税四年  |
|    五百元(含五百元)以下的其它  |                                    |
|    生活用品                      |    经援和承包劳务人员:每满六个月  |
|                                  |(180天)任选一件免税            |
|                                  |    不满六个月的临时出国人员:每公  |
|                                  |历年内首次进境任选一件征税          |
--------------------------------------
注:一、物品价值按到岸价格核定。
    二、本表第四、五项所列各种物品一年内同一品种不得重复带进。
    三、临时出国人员多次出国在外时间不得累计计算。
(附英文)
  PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE  AND  ARTICLESCAR
       RIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
                                   

                      Important Notice: (注意事项)
   
    英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
    当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This  English document is coming from the  "LAWS  AND  REGULATIONS  OF THE
PEOPLE'S REPUBLIC OF  CHINA  GOVERNING  FOREIGN-RELATED  MATTERS" (1991.7)
which  is  compiled  by  the  Brueau  of  Legislative Affairs of the State
Council of  the  People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

                        Whole Document (法规全文)
   
PROVISIONS OF THE CUSTOMS ON THE CONTROL OF LUGGAGE  AND  ARTICLES
CARRIED BY CHINESE PERSONNEL ENTERING AND LEAVING THE COUNTRY
(Approved by the State Council on August 28, 1989 and  promulgated
by the General Customs Administration on September 6, 1989)
Article 1
These Provisions are formulated in order to  show  consideration  for  the
reasonable needs of the personnel sent abroad by  the  State  to  work  or
study (hereinafter referred to as "the personnel going  abroad"),  and  to
strengthen the control of articles the importation of which is  restricted
by the State.
Article 2
The luggage and articles carried by the personnel entering or leaving  the
country  shall  be  restricted  to  those  for  personal  use  and  within
reasonable quantities. The personnel  going  abroad,  while  entering  the
country, shall be given the preferential treatment of exemption from  duty
for the luggage and articles they carry along that belong to the varieties
and within the quantities stipulated in the Table of Restricted Quantities
for Articles to be Carried into the Country by the Personnel Going Abroad,
attached to these Provisions as an appendix (hereinafter  referred  to  as
"the Table of Restricted Quantities"). The  personnel  going  abroad,  who
have worked or studied abroad, for every 6 months (i.e. 180  days),  shall
be permitted to carry into  the  country  duty-free  two  articles  -  one
article each from Category 4 and Category 5, as listed  in  the  Table  of
Restricted Quantities; the aforesaid personnel going abroad are  permitted
to enjoy the said preferential treatment  for  four  successive  years  at
most. This time limit, however, does  not  apply  to  the  personnel  sent
abroad to carry  out  an  economic-aid  program  or  to  fulfil  a  labour
contract. With respect to personnel temporarily  going  abroad,  who  stay
abroad for less than 6 months (i.e. 180 days), they shall be permitted  to
carry into the country, after paying the duty, two articles - one  article
each from Category 4 and Category 5, as listed in the Table of  Restricted
Quantities, when they enter the country for the first time in  a  year  in
terms of the Gregorian calendar.
Article 3
The term "personnel going abroad on a long-term basis", as used  in  these
Provisions, refers to such personnel who are sent out by the State to work
or study abroad for a period of more than one year.  The  term  "personnel
sent abroad to carry out an economic-and program" refers to such personnel
who are sent to work abroad on a long-term basis to carry out an  economic
and technological aid program signed between two  governments.   The  term
"personnel sent abroad  to  fulfil  a  labour  contract"  refers  to  such
technical, engineering, and administrative personnel who are sent  abroad,
holding ordinary passports issued  to  citizens  going  abroad  on  public
business, to fulfil a labour or construction contract, signed with foreign
businessmen by  a  company  vested  with  the  right  to  manage  external
contracting and labour business with the approval of the State Council  or
of the  Ministry  of  Foreign  Economic  Relations  and  Trade.  The  term
"personnel temporarily going  abroad"  refers  to  various  categories  of
personnel, who are sent, temporarily, by the State to work abroad or study
for a period of less than one year.
   
Article 4
With respect to personnel going abroad on a long-term basis,  the  Customs
shall issue to  them  "Registration  Certificate  for  Duty-free  Imported
Articles" (hereinafter referred to as "the Registration Certificate").
While entering the country, the personnel  going  abroad  on  a  long-term
basis (including those who are exempted from inspection) shall declare  at
the Customs by filling in the Registration Certificate the  articles  they
carry along, so that the Customs may give clearance after  inspection  and
verification.  The Customs shall strictly control the scope of issuance of
the Registration Certificates.
Article 5
In case the  personnel  going  abroad  on  a  long-term  basis  ask  other
personnel going abroad to carry into the country articles under Categories
4 and 5, as listed in the Table  of  Restricted  Quantities,  the  Customs
shall give clearance after examining "Certification for Carrying  Articles
by Entrustment" issued by a Chinese  organ  abroad  and  the  Registration
Certificate of owners of the said articles, and the said articles shall be
counted in the restricted quantity of duty-free articles carried into  the
country by the owners themselves.  Articles  that  exceed  the  restricted
quantity are not permitted to be carried into the country by entrustment.
Article 6
In case the personnel going abroad buy articles at a unit in  the  country
designated by the State to provide the personnel going abroad  with  goods
paid for in foreign exchange, they shall present their passports, and  the
articles bought shall be counted in their restricted quantity of duty-free
articles.
Article 7
In case the personnel going abroad use their own foreign exchange earnings
to buy,  for  their  work-unit,  equipment  and  articles  for  scientific
research and teaching (not including  such  general  household  electrical
appliances as TV sets, tape recorders, etc.), such equipment and  articles
shall be exempted from duty and the Customs shall give clearance after  it
has examined and verified the certification issued by a  government  organ
at the department/bureau level or higher. Import duties shall be levied on
articles not belonging to the aforesaid categories in accordance with  the
pertinent provisions.
Article 8
The personnel going abroad must not accept articles to be brought into  or
out of the country as  entrusted  by  persons  of  foreign  nationalities,
overseas Chinese, and compatriots from Hong Kong, Macao, and Taiwan;
neither shall they entrust the  aforesaid  people  with  the  carrying  of
articles into the country.
   
Article 9
The personnel going abroad, while entering or leaving  the  country,  must
not carry articles the import and export of which  are  forbidden  by  the
State.
Article 10
The personnel going abroad shall comply with these  Provisions  and  other
pertinent   provisions,   and   go   through   the   Customs    procedures
conscientiously. In the event  that  they  wish  to  sell  their  personal
articles which have been given Customs  clearance  duty-free,  they  shall
sell them to a State-run commercial department that is authorized  by  the
State to handle foreign goods.
Article 11
Personnel who are approved to go to work in the regions of Hong  Kong  and
Macao shall go through  the  procedures  also  in  accordance  with  these
Provisions when they carry articles into the country; but  they  must  not
ask other people to carry articles for them into the country.
Article 12
These Provisions shall go into effect on September 10, 1989.
Appendix:
Table of Restricted Quantities for Articles to Be Carried into the Country
by the Personnel Going Abroad
   
|============================================|=============================================|
|Name of Articles                            |Quantity                                     |
|============================================|=============================================|
|1. Foodstuffs, dress materials, garments,   |                                             |
|   arts and crafts, ordinary watches, and   |                                             |
|   other articles for daily use which cost  |within reasonable quantities                 |
|   RMB 200 yuan or less (including RMB      |                                             |
|   200 yuan)                                |                                             |
|--------------------------------------------|---------------------------------------------|
|2. Cigarettes                               |400 cigarettes                               |
|    or cigars,                              |100 cigars                                   |
|    or pipe tobacco                         |500 grams                                    |
|--------------------------------------------|---------------------------------------------|
|3. Alcoholic beverages:                     |2 bottles, each bottle contains no more      |
|   with alcoholic content 12% or higher     |than 0.75 liter                              |
   
|--------------------------------------------|---------------------------------------------|
|4. TV sets, washing machines, refriger-     |Personnel going abroad: for every 6          |
|   ators, cameras, video cassette           |months (180 days), may choose one of         |
|   recorders, stereo sound systems, radio   |them, duty-free, and enjoy this              |
|   and tape recorders, motorcycles, and     |preferential treatment of duty-exemption     |
|   articles for daily use which cost        |for four successive years at most.           |
|   between RMB 500 - 1,000 (inclusive       |                                             |
|   yuan                                     |Personnel sent abroad to carry out an        |
|                                            |economic-aid program and personnel           |
|                                            |sent abroad to fulfil a labour contract: for |
|                                            |every 6 months (180 days), may choose        |
|                                            |one of them, duty-free.                      |
|                                            |                                             |
|                                            |Temporary personnel going abroad: for        |
|                                            |less than 6 months, first entry in every     |
|                                            |solar year, choose one and pay duty.         |
|--------------------------------------------|---------------------------------------------|
|5. Ordinary electronic organs, ordinary     |Personnel going abroad: for every 6          |
|   cameras, typewriters, and other articles |months (180 days), may choose one of         |
|   for daily use which cost between RMB     |them, duty-free, and enjoy this              |
|   200 - 500 (inclusive) yuan               |preferential treatment of duty-exemption     |
|                                            |for four successive years at most.           |
|                                            |                                             |
|                                            |Personnel sent abroad to carry out an        |
|                                            |economic-aid program and personnel           |
|                                            |sent abroad to fulfil a labour contract: for |
|                                            |every 6 months (180 days), may choose        |
|                                            |one of them, duty-free.                      |
|                                            |                                             |
|                                            |Temporary personnel going abroad: for        |
|                                            |less than 6 months, first entry in every     |
|                                            |solar year, choose one and pay duty.         |
|============================================|=============================================|
   
Notes:
[*1] The value of the aforesaid articles shall be appraised in  accordance
with C.I.F.  [*2] None of the articles listed in Category 4 and Category 5
of this Table shall be chosen a second time in the same year.
[*3] In case the temporary personnel are sent  abroad  many  times,  their
duration of stay abroad on different occasions shall not be  added  up  to
obtain an accumulative total.