Interim Provisions on Import Taxes on Articles Taken Into China by Foreigners Permanently Residing in China

These Interim Provisions apply to the articles taken into China by such foreigners for personal use permanently residing in China (hereinafter referred to as “permanent residents”) as foreign citizens, overseas Chinese, residents from Hong Kong, Macao and Taiwan (including their spouses and minor dependents living together with them) who are permitted to stay in China for one year and above by such oversea permanent resident offices which are approved by the competent authorities of the People’s Republic of China (hereinafter referred to as “permanent resident offices”) as overseas enterprises, press organs, economic and trade organizations, cultural bodies and overseas legal persons.

Detail:http://www.cnta.gov.cn/html/2008-6/2008-6-27-20-31-11-14.html