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CIRCULAR OF THE STATE COUNCIL REGARDING THE AMENDMENTS OF THE POLICY OF THE TARIFF AND THE TARIFF REDUCTION AND EXEMPTION ON IMPORTED SMALL MOTOR VEHICLES

    The tariff rates in China on imported small motor vehicles (exclusively,
saloon cars, wagons, cross-country jeeps, minivans, utility vehicles, the
same hereinafter) are relatively high at present while the policies on
tariff reduction and exemption are too many and considerably unrestricted,
which are not conducive to regulating the importation of small motor vehicles
and to promoting the development of domestic automobile industry. Therefore,
the State Council has decided to amend the tariff rates and policies of
tariff reduction and exemption on imported small motor vehicles so as to
strictly control the tariff reduction and exemption, and to carry out the
macro-administration on imported small motor vehicles in accordance with
a unified taxation policy. The provisions made are hereby notified as
follows:

    1. To reduce the tariff rates on imported small motor vehicles properly.
The tariff rates of the small gasoline motor vehicles with a cylinder
capacity not exceeding 3,000cc and the small diesel motor vehicles with a
cylinder not exceeding 2,500cc shall be cut down from 180% to 110%, and of
the small gasoline motor vehicles with a cylinder capacity exceeding 3,000cc,
and of the small diesel motor vehicles with a cylinder capacity exceeding
2,500cc shall be cut down from 220% to 150%.

    2.The import duty, value-added tax paid at the time of importation and
other charges shall be levied by the customs on small motor vehicles imported
by any organizations and individuals except those which are presented gratis
by international organizations and foreign governments, or imported by
organizations and individuals according to the international treaties China
has concluded with or acceded to, and in terms of agreements concluded
between the Chinese government and foreign governments, may have the treatment
of tariff reduction and exemption.

    3. This Circular shall be promulgated by the Customs General
Administration and effective on January 1, 1994. But the terms of validity
of tariff reduction and exemption on the small motor vehicles, which have
been ratified with certificates issued by department concerned but not yet
imported pursuant to regulations before Dec. 31, 1993, may be extended to
March 31, 1994 accordingly. All cases must be subject to the provisions of
this Circular after the deadline.

    4. Any relevant provisions of former documents issued by the State Council
or various departments of the State Council which are inconsistent with the
provisions of the present Circular shall cease to be effective without
exception.