Order of the General Administration of Customs
(No. 18)
The Procedures of the Customs of the People's Republic of China for the Levying of Import Tax on Travellers' Luggage Articles and Personal Mailed Parcels, as discussed and adopted by the Customs Tariff Commission of the State Council, are hereby issued and shall come into force as of April 1, 1991. The Rules of the Customs of the People's Republic of China Governing the Levying of Import Duties on the Articles in Passengers' Baggage and Personal Postal Parcels issued and implemented by the former Ministry of Foreign Trade on August 1, 1978 shall be abolished at the same time.
Director General: Dai Jie
March 5, 1991
PROCEDURES OF CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE LEVYING OF IMPORT TAX ON TRAVELLERS' LUGGAGE ARTICLES AND PERSONAL MAILED PARCELS
(Promulgated by Decree No. 18 of the Customs General Administration of the People's Republic of China on March 5, 1991)
| | 中华人民共和国海关总署令
（第18号）
《中华人民共和国海关关于入境旅客行李物品和个人邮递物品征收进口税办法》已经国务院关税税则委员会讨论通过，现予发布，自一九九一年四月一日起实行。一九七八年八月一日由原对外贸易部公布施行的《中华人民共和国关于入境旅客行李物品和个人邮递物品征收进口税办法》同时予以废止。
署长 戴杰
一九九一年三月五日
中华人民共和国海关关于入境旅客行李物品和个人邮递物品征收进口税办法
（1991年3月5日）
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Article 1 With a view to satisfying the rational need of imports for personal use and simplifying taxation procedures, the procedures hereof are formulated in accordance with "The Customs Law" and "Regulations on Import and Export Duties".
| | 第一条 为了照顾个人进口自用物品的合理需要，简化计税手续，根据《海关法》和《进出口关税条例》的有关规定，特制定本办法。
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Article 2 Except otherwise stipulated, and import tax shall be levied on taxable travellers' luggage articles and personal mailed parcels and other articles for personal use (hereinafter referred to as personal articles) that are allowed to enter the country by the customs in accordance with "Import Tax Rates for Travellers' Luggage Articles and "Personal Mailed Parcels" (hereinafter referred to as "Rates").
The import tax referred to in the procedures hereof includes customs duties and consolidated industrial and commercial tax.
The "Rates" is a part of the procedures hereof. Any re-adjustment of the "Rates" will be proposed by the Customs General Administration, and examined and endorsed by the Customs Duty Legislative Committee of the State Council before being promulgated and becoming effective.
| | 第二条 准许应税进口的旅客行李物品、个人邮递物品以及其他个人自用物品（以下简称应税个人自用物品），除另有规定的以外，均由海关按照《旅客行李物品和个人邮递物品进口税税率表》征收进口税。
本办法所称的进口税，包括关税和工商统一税。
《旅客行李物品和个人邮递物品进口税税率表》（以下简称《税率表》）是本办法的组成部分。《税率表》中税率的调整，由海关总署提出，报经国务院关税税则委员会审定后，对外公布实施。
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Article 3 Payers of import taxes are: entering travellers carrying taxable personal articles, staff of transport vehicles, recipients of imported mailed parcels and recipients of imported taxable articles through other means.
Tax-payers may go through taxation procedures by himself of herself or by entrusting an agent to handle the matter on his or her behalf. The agents entrusted shall abide by the provisions binding their consigners in the procedures.
| | 第三条 进口税的纳税义务人是：携有应税个人自用物品的入境旅客及运输工具服务人员，进口邮递物品的收件人，以及以其他方式进口应税个人自用物品的收件人。
纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托办理纳税手续的代理人，应当遵守本办法对其委托人的各项规定。
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Article 4 The Customs General Administration shall work out "Classification Table for Taxation of Travellers' Luggage Articles and Mailed Parcels" (hereinafter referred to as Classification Table" in accordance with the "Rates".
．．．．．． | | 第四条 海关部署依据《税率表》制定《旅客行李物品和个人邮递物品税则归类表》（以下简称《税则归类表》）。
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