As to non-residential permanent visitors' cars for personal use,
please see Measures of the Customs of the People's Republic of
China for Supervising the Import and Export of Articles for
Personal Use of Non-residential Permanent Visitors (Order of the
General Administration of Customs of the People's Republic of China
(No.116)).
Pay taxes according to the rules.
Taxes:
a.?Tariff rate: 25%; value added tax rate: 17%; consumption
tax rate: 12% for cross-country vehicles installed with
spark-ignition reciprocating or rotary internal combustion piston
engines with a displacement between 2.5 and 3.0 liters (please see
also Announcement of the General Administration of Customs of the
People’s Republic of China (No.25 of 2006).
b.?Calculating formula: amount of tax= duty-paid
price×tariff rate; amount of value added tax= (duty-paid price+
actual tariff levied+ actual consumption tax levied) × value added
tax rate; amount of consumption tax= [(duty-paid price+ actual
tariff levied)/ (1- consumption tax rate)] × consumption tax
rate.
Materials and certificates required for
application:
a.?Application Form of Import and Export of Articles for
Personal Use;
b.?Valid entry and exit permit;
c.?Permanent residence permit;
d.?Certificate of identity, certificate from applicant's work
unit;
e.?Work unit's recorded certificates (e.g. approval
certificate or certificate of business registration);
f.?Certificate of permanent delegate or alien employment
permit;
g.?Other certificates required by the customs (e.g. bill of
landing or invoice)
Above information is for your reference. Please refer questions
to Customs when applying.
(China.org.cn November 29, 2007)