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Administration Rules on the Exchange and Trading of Goods by Border Residents

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

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China - Exchange and Trading of Goods by Border Residents

MOFTEC

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Administration Rules on the Exchange and Trading of Goods by Border Residents

Article 5

Goods taken by one border resident from the border ports or the area(spot)for exchanging and trading goods by border inhabitants each day shall be exempt from import duties and taxes if it is less than RMB 1,000 yuan in value; if the value is between RMB 1,000 and 5,000 yuan, the excess part shall be levied with import duties in line with regulations described in Provisions of the People's Republic of China on the Levy of Import Duties on Personal Luggage of Passengers and Personal Postal Parcels Arriving in China; if the value is beyond RMB 5,000 yuan, the goods shall be levied with import duties and taxes in accordance with the Customs Regulations of Import Tariff of the People's Republic of China and shall go through related formalities as the import and export of goods.


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