第一條 為了鼓勵外國公司、企業和其他經濟組織或個人來中國舉辦中外合作經營企業，引進先進技術設備，并向國家需要優先發展的行業投資，特制定本法規。

    第二條 中外合作經營企業應持憑經國務院各部、委或省、市、自治區主管部門的批準文件、工商管理部門核發的營業執照以及經批準執行的合作雙方簽訂的合同（或協議，下同），向所在地或分管地海關（以下簡稱主管海關）登記備案。

    第三條 中外合作經營企業的貨物進出口時，應持憑經主管海關登記、簽印的合同，并填寫《進（出）口貨物報關單》向進、出口地海關申報。屬于國家法規需申領進（出）口許可證的貨物，還應向海關遞交進（出）口許可證，由海關查驗。

    第四條 中外合作經營企業按照批準的合同作為外商投資或追加投資進口的物資，按照以下法規征免稅：

    （一）中外合作為開采海洋石油進口直接用于勘探、開發作業的機器、設備、備件和材料，以及為制造開采作業用的機器、設備所需進口的零部件和材料，按照國務院批準的《關于中外合作開采海洋石油進出口貨物征免關稅和工商統一稅的法規》予以免征進口關稅和工商統一稅。

    （二）凡屬能源開發，鐵路、公路、港口的基本建設，工業，農業，林業，牧業，養殖業，深海漁業捕撈，科學研究，教育以及醫療衛生方面的中外合作經營企業，按照合同法規進口先進的、國內不能供應的機器設備以及建廠（場）和安裝、加固機器設備所需材料，免征進口關稅和工商統一稅。

    （三）中外合作建造的旅游旅館進口的建筑材料、建館的附屬設備、作為建筑工程一部分的室內電器設備和其他必需用品，按照經國務院批準的《關于吸收僑資、外資建設旅游旅館進口物資征免稅的法規》免征或減征進口關稅和工商統一稅。

    （四）中外合作經營的商業、飲食業、照相業和其他服務業、維修中心、職業培訓、客貨汽車運輸、近海漁業捕撈以及其他行業進口的貨物，應照章征收進口關稅和工商統一稅。

    （五）對于外商投資進口的生活用品、辦公用品、非生產性交通工具，以及屬于國家限制進口的物品，除符合《關于吸收僑資、外資建設旅游旅館進口物資征免稅的法規》予以減免稅的以外，均應照章征收進口關稅和工商統一稅。

    第五條 第四條中（一）、（二）、（三）款法規對中外合作經營企業準予免稅或減稅進口的機器設備和其他物資，應于進口前向主管海關辦理減、免稅申請手續，由主管海關核發減免稅證明，進口地海關憑證明予以減、免稅。

    第六條 中外合作經營企業專為加工外銷產品而從國外進口的原材料、元器件、零部件、輔料和包裝物料（以下簡稱進口料、件），免征進口關稅和工商統一稅，副次品和因其他原因不能出口留在國內部分應照章征稅，其管理辦法統一按海關對進料加工以及保稅工廠的管理法規辦理。

    第七條 中外合作經營企業經批準進口供加工內銷產品的料、件，應在進口時照章征稅。

    第八條 中外合作經營企業出口應征收出口關稅的商品，應照章繳納出口關稅。

    第九條 中外合作經營企業減、免稅進口的貨物，不得擅自出售或轉讓。如需出售或轉讓，應經原審批機關批準，并按法規向主管海關辦理補稅手續。

    第十條 中外合作經營企業如有違反本法規的情況，按《中華人民共和國暫行海關法》的有關法規予以處理。

    第十一條 本法規從一九八四年二月一日起實施。

    Regulations Concerning the Supervision and Control over，and theLevying and Exemption of Duties on Imports and Exports for Chinese-Fcontractual Joint Ventures

    （Promulgated on Jan. 31， 1984 by the General Administration ofCustoms， Ministry of Finance and Ministry of Foreign Economic Relationsand Trade， effective as of Feb. 1， 1984）

    Important Notice： （注意事項）

    當發生歧意時， 應以法律法規頒布單位發布的中文原文為準。

    In case of discrepancy， the original version in Chinese shall prevail.

    Whole Document （法規全文）

    Regulations Concerning the Supervision and Control over， and the Levying and Exemption of Duties on Imports and Exports for Chinese-Foreign Contractual Joint Ventures（Promulgated on Jan. 31， 1984 by the General Administration of Customs， Ministry of Finance and Ministry of Foreign Economic Relations and Trade，effective as of Feb. 1， 1984）

    Article 1

    The regulations hereunder are formulated with a view to encouraging foreign companies， enterprises， and other economic entities or individuals to establish Chinese-foreign contractual joint ventures in China and to introducing advanced technology and equipment， and to investing in the national priority sectors of development in China.

    Article 2

    The Chinese-foreign contractual joint ventures shall register with the local Customs or the Customs in charge of goods imported by Chinese- foreign contractual joint ventures in inland territory （hereinafter referred to as Customs in charge） by presenting the certificates approved by the Ministries or Commissions under the State Council， or approved by the Departments in charge in the provinces， municipalities or autonomous regions， and the concerned business licenses issued by the Administrative Bureau for Industry and Commerce，and the contracts （or agreements）concluded by two parties and approved by the authorities.

    Article 3

    The contractual joint ventures shall declare imports and exports to the Customs at places of importation or exportation by presenting the contract registered and sealed by the Customs in charge and Import （Export）Application. For the goods the import （or export） licenses are required in accordance with State Stipulations， the import （or export）

    licenses shall be presented to the Customs for verification.

    Article 4

    The goods imported by the contractual joint ventures as foreign investment or additional investment on the basis of the approved contracts， shall be levied or exempt from duties in accordance with the following stipulations：

    （1） The machinery， equipment， spare parts and materials imported for direct use in exploration and development of petroleum， and parts，components and materials as necessary imports for manufacturing machinery and equipment for the exploitation of petroleum shall be exempt from the Customs duties and the Industrial and Commercial Consolidated Tax in accordance with .Rules Concerning the Levy and Exemption of the Customs Duties and the Industrial and Commercial Consolidated Tax on Imports and Exports for the Chinese-Foreign Cooperative Exploitation of Offshore Petroleum approved by the State Council.

    （2） The advanced machinery and equipment， which China cannot supply， and materials as required for the construction on the factory site and for the installation and reinforcement of machinery and equipment imported according to the provisions of the contracts for those Chinese-foreign contractual joint ventures in the field of energy development， capital construction of railway， highway and harbour， and of industry，agriculture， forestry， animal husbandry， aquiculture，deep-sea fishing，scientific research， education and medical treatment， shall be exempt from the Customs duties and the Industrial and Commercial Consolidated Tax.

    （3） The imported construction materials， auxiliary equipment， indoor electrical equipment and other necessities which are as part of the construction project for the tourist hotels built by Chinese-foreign contractual joint ventures shall be free from the Customs duties and the Industrial and Commercial Consolidated Tax or levied reduced Customs duties and the Industrial and Commercial Consolidated Tax in accordance with the .Regulations Concerning the Levy and Exemption of Duties on the Construction of Tourist Hotels Using Overseas Chinese and Foreign Investment approved by the State Council.

    （4） The goods imported by Chinese-foreign contractual joint ventures for commerce， catering， photographing and other service trades， and service centers， occupational training，passenger-cargo transportation， offshore fishing and other trades， shall be levied the Customs duties and the Industrial and Commercial Consolidated Tax.

    （5） The articles for daily use， items for office use， means of transport for non-productive use and the state- restricted imports as foreign investment， shall be levied the Customs duties and the Industrial and Commercial Consolidated Tax，except for those in comply with the.Regulations Concerning the Levy and Exemption of Duties on the Construction of Tourist Hotels Using Overseas Chinese and Foreign Investment.

    Article 5

    Before importation of goods， the Chinese-foreign contractual joint ventures shall apply to the Customs in charge for the reduction or exemption of duties on those machinery， equipment and other materials as referred to in Article 4. （1）， （2） and（3）。 And the reduction and exemption of duties may be granted by the Customs at the place of importation based on the certificates issued by the Customs in charge.

    Article 6

    The raw materials， components， auxiliary materials and packaging materials（hereafter referred to as imported materials and components） used for inward processing shall be exempt from Customs duties and Industrial and Commercial Consolidated Tax. The by-products and products which cannot be exported due to certain reasons shall be levied duties according to the relevant regulations. The administrative measures shall be taken according to the regulations concerning inward processing and the bonded factories.

    Article 7

    The imported materials and components approved for processing of products for domestic sale shall be levied duties according to the regulations.

    Article 8

    The dutiable goods exported by Chinese-foreign contractual joint ventures shall be levied the export duties according to the regulations.

    Article 9

    The imported goods with the reduction or exemption of duties shall not be resold or assigned to others. When any resale or assignment is required，the approval shall be granted by the original authorities， and duties shall be pursued by the Customs in charge according to the regulations.

    Article 10

    Breaching of these regulations shall be dealt with according to .The Provisional Customs Law of the People's Republic of China.

    Article 11

    These regulations shall go into effect on Feb. 1， 1984.