Laws of the People's Republic of China

    Article 1  These Measures are formulated with a view to promoting the
development of scientific research and education, facilitating the import of
articles for scientific research and teaching.

    Article 2  Where scientific research institutes and schools, without the
object of profit-making and within reasonable quantities, import articles
for scientific research and teaching which can not be made in China, and
use these articles directly for scientific research or teaching, exemption
of Customs import duties and value-adding taxes or consumption taxes shall
be granted.

    Article 3  The term "scientific research institutes and school" referred
to in These Measures denotes:

    (1) Institutes engaged specially in scientific research and development
under the ministries, commissions and directly subordinate agencies under the
State Council, and those under the provinces, autonomous regions,
municipalities directly under the Central Government and the cities planned
respectively;

    (2) Full-time institutions of high learning above junior colleges whose
academic certificates are recognized by the State Education Commission;

    (3) Other instates engaged in scientific research and development and
schools.

    Article 4  The term "articles for scientific research and teaching"
referred to in Article 2 of These Measures denotes:

    (1) Analysing, surveying, examining, measuring, observing and signaling
instruments, meters and their accessories for the purpose of scientific
research, scientific experiment, and teaching;

    (2) Laboratory equipments providing necessary conditions for scientific
research and teaching(not including mid-size testing equipments);

    (3) Computer work stations, mini-size, mid-size, large-size computers,
and editable programme monitors;

    (4) Special parts and fittings imported respectively within the Customs
control period, and used for maintaining the instruments, meters and
equipments which have been imported with duties exemption or, for improving
and extending functions of the instruments, meters and equipments, and which
amount of money is no more than that of the complete machines;

    (5) Various carrier forms of books, newspapers and periodicals, lecture
notes and computer soft-wares;

    (6) Specimens and samples;

    (7) Teaching slide show;

    (8) Materials used for chemical, biochemical and medical experiments;  

    (9) Animals used for experiments;

    (10) Medical instruments and relevant accessories for scientific research,
scientific experiment and teaching(only for medical colleges or majors and
scientific institutes engaged in medical research);

    (11) Fine varieties of plants and seeds(only for agricultural or forestral
colleges or majors and scientific institutes engaged in agriculture and
forestry);

    (12) Musical instruments of specialized profession level and audio-video
materials(only for art colleges or majors and scientific institutes engaged
in art);

    (13) Sports appliances for specific purpose(only for sports colleges or  
majors and scientific institutes engaged in sports);

    (14) Learner-driven areoplanes(only for flight colleges);

    (15) Key equipments of the boats and ships used for the teaching
experiment(only for shipping colleges);

    (16) Sample cars which are not driven by petrol power or diesel-oil power
and are used for scientific research(only for car majors of colleges).

    Article 5  The following scientific research institutes shall enjoy the
exemption from Customs import duties from 1996 to 2000:

    (1) Technical centers of the enterprises(group) ratified by the State
Economic and Commerce Commission jointly with the Ministry of Finance, the
State General Tax Administration and the General Customs Administration;

    (2) State project research centers and state key laboratory ratified by
the State Planning Commission jointly with the Ministry of Finance, the
State General Tax Administration and the General Customs Administration;

    (3) State project technology research  centers ratified by the State
Science and Technology Commission jointly with the Ministry of Finance,
the State General Tax Administration and the General Customs Administration.

    Article 6  The articles imported for scientific research and teaching
with duties exemption according to These Measures, shall not be used for
other purposes.

    Where anyone, in violation of the provisions of the proceeding paragraph,
use the import articles that are exempted from duties are used for other
purposes, and such an act constitutes a smuggling crime, he shall be
investigated for criminal responsibilities; Where such an act does not
constitute a crime, the case shall be treated as a smuggling act or an act
violating Regulations on Customs control.

    Article 7  Where there is a need to determine whether import articles
correspond to the range stipulated in These Measures or not, the General
Customs Administration shall conduct an examination and a ratification
jointly with relevant departments under the State Council.

    Article 8  Provisions for implementation shall be promulgated by the
General Customs Administration in accordance with These Measures.

    Article 9  These Measures shall come into effect as of the date of
promulgation.