进出境货物的管理规定
When necessary， the Customs may send officials to relevant enterprises or industrial satellite townships to handle Customs procedures for goods imported or exported and exercise actual control over them. Relevant enterprises and industrial satellite townships shall provide the Customs with places and facilities necessary for handling official business.
Article 6 For the following goods imported or exported by units or enterprises in the opening cities or areas， preferences are offered in connection with tariffs and industrial and commercial consolidated tax （or product tax or value-added tax）：
（1） Imported equipment and building materials for production and management as investment （including additional investment） by foreign investment enterprises （including Chinese-foreign equity joint ventures， contractual joint ventures and wholly foreign-owned enterprises）； imported raw materials， parts， components， and packing materials which are actually used for the production of exports； reasonable amount of means of transport and office equipment imported by the above-said enterprises for their own use with expenses defrayed from their investment； household appliances and reasonable amount of means of transport imported by foreign investors and foreign technicians and staff members for their own use are exempted from tax.
Exports （except products of which export is restricted by the State）of foreign investment enterprises are exempted from tax.
Reasonable amount of office equipment and means of transport imported by resident offices of foreign enterprises in the coastal opening cities for their own use are exempted from tax.
（2） Key equipment， instruments and meters and other necessary equipment imported for the technological renovation of the existing enterprises， that China cannot produce for the time being or cannot ensure their supply， are exempted from tax before 1990 regardless of the sources of foreign exchange.
（3） In villages governed by opening cities and counties in the defined domain of the coastal economic opening areas， seeds， seedlings， breeding stocks， feeds， pesticides and medicines for the protection of plants and animals， machines and tools for farming， planting， breeding， agricultural product processing appliances and other necessary technology and equipment imported for the development of the processing projects for the exporting of agricultural products are exempted from tax before 1990 regardless of the sources of foreign exchange.