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Regulations of the State Council for Encouraging Investment from Overseas Chinese and Compatriots from Hong Kong and Macao
( Promulgated on August 19,1990)

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

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Manifest

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China - Regulations of the State Council for Encouraging Investment from Overseas Chinese and Compatriots from Hong Kong and Macao, 1990

MOFTEC

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Regulations of the State Council for Encouraging Investment from Overseas Chinese and Compatriots from Hong Kong and Macao
( Promulgated on August 19,1990)

Article 11

Machines and equipment, vehicles used in production and office equipment that the enterprises with overseas Chinese, Hong Kong and Macao investment need to import and within the total investment, and appropriate volumes of daily necessities and vehicles of overseas Chinese, Hong Kong and Macao compatriots for private use while working in the enterprises shall be exempted from import duty and the consolidated industrial and commercial tax, and from the requirement for import licenses.

Raw materials, fuel, bulk parts, spare parts, machine component parts and fittings that enterprises with overseas Chinese, Hong Kong and Macao investment need to import for export-oriented production shall be exempt from import duty and the consolidated industrial and commercial tax, and from the requirement for import licenses. The Customs departments shall exercise the supervision and control. If the imported materials and items mentioned above are used in products to be sold in the mainland, import formalities shall be handled according to the relevant regulations, and taxes shall be paid according to the governing sections of laws and regulations.

Products manufactured to be exported by the enterprises with overseas Chinese, Hong Kong and Macao investment, except those restricted by the state, shall be exempt from export duty and the consolidated industrial and commercial tax.


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