Laws of the People's Republic of China

CUSTOMS RULES OF THE PEOPLE'S REPUBLIC OF CHINA
ON THE IMPORT OF LEGACIES

  (Issued on June 1, 1984)

 

 

SUBJECT: CUSTOMS

ISSUING-DEPT: GENERAL CUSTOMS ADMINISTRATION

ISSUE-DATE: 06/01/1984

IMPLEMENT-DATE: 06/01/1984

LENGTH: 196 words

TEXT:

[Article 1] To import legacies from abroad or from the Hong Kong and Macao regions, the legal heir in China shall submit to the Customs an application together with the original death certificate of the owner and notarisation of inheritance issued by a notary public office within China.üü Upon the Custom's approval, the articles concerned shall be admitted once and for all.üü Such an application must be filed within one year from the death of the owner.üü Otherwise, it shall become invalid.

[Article 2] In this text, legacies refer to the articles which have been used by their owner before his death.üü As legacies, the following articles shall be admitted duty free; a reasonable amount of articles for daily use, 4 pieces of consumer durables (excluding automobiles and video-recorders) imported from abroad; or 2 pieces of such consumer durables imported from the Hong Kong and Macao regions.

[Article 3] Articles which have not been used by the owner before his death or any articles which do not conform to the abovementioned definition shall not be admitted as legacies.

[Article 4] These Rules shall come into force on June 1, 1984.