Laws of the People's Republic of China

    Article 1  These Provisions are formulated to further develop trade between
this Region and neighbouring countries, to invigorate economy and improve
administration.

    Article 2  These Provisions shall apply to the state-run enterprises,
collective enterprises, and individual industrial and commercial operators of
this Region that handle import and export business with neighbouring countries
(hereinafter referred to as "the importers and exporters"), and also apply to
nationals of neighbouring countries who have obtained the permanent residence
right in this Region (hereinafter referred to as "the foreign resident
importers and exporters").

    Article 3  The state-run enterprises, collective enterprises and individual
industrial and commercial operators of this Region may carry on import and
export business, within the approved scope of business operation, with
neighbouring countries after they have obtained the approval from the
Department of Foreign Economic Relations and Trade of the Tibet Autonomous
Region (hereinafter referred to as "the Region Foreign Trade Department"), and
have gone through the procedures of registration with the administrative
department for industry and commerce and obtained the business license for
carrying on import and export business.

    Foreign nationals of neighbouring countries with the permanent residence
right in this Region may carry on import and export business with neighbouring
countries after obtaining the consent from the Region's administrative
department for foreign nationals through verification, and the approval from
the Region Foreign Trade Department, as well as the business license for
carrying on import and export business by registering with the administrative
department for industry and commerce.

    Article 4  The importers and exporters, and the foreign resident importers
and exporters, shall present the relevant approval documents and business
licenses to the Customs Office for registration and obtaining the certificate
for declarant, which shall be presented for making declarations at the Customs
Office.

    Article 5  Import and export business with neighbouring countries shall be
conducted in accordance with the following principles: finding the sources of
goods and the markets by the importers and exporters themselves; holding
business talks of their own accord; acquiring balance of accounts in their own
ways; assuming sole responsibility for their gains and losses; and in the forms
of barter transaction and settlement of exchange.

    Article 6  With respect to trade between this Region and neighbouring
countries, the imports and the exports fall respectively into three categories
for administration:

    With respect to the goods that fall under the administration by import and
export licenses, every importer and exporter, or every foreign resident
importer and exporter, shall, in accordance with the annual import and export
plan, make an application to the Region Foreign Trade Department, which is
authorized by the Ministry of Foreign Economic Relations and Trade, for the
import and export license. The Customs Office shall give clearance after
verifying the license.

    With respect to the goods that do not fall under the administration by
import and export licenses, every importer and exporter, or every foreign
resident importer and exporter, shall carry out the business operations within
the annual plan approved by the Region People's Government. The Customs Office
shall give clearance after verifying the relevant vouchers and documents, and
the import and export goods Customs declaration forms filled out by the
importers and exporters, or by the foreign resident importers and exporters,
who have obtained the right to carry on import and export trade with
neighbouring countries.

    With respect to those goods that are forbidden to import or export, the
importers and exporters, or the foreign resident importers and exporters, may
not transact them.

    Article 7  The operational activities of the importers and exporters, or of the foreign resident importers and exporters, who handle trade with
neighbouring countries, must be subject to the administration by the Region
Foreign Trade Department in such aspects as planning, statistics, and pricing.
The operational activities in the market within the Region must be subject to
the administration of such relevant departments as the administrative
department for industry and commerce, taxes must be paid according to the
regulations, and no illegal operational activities are allowed.

    Article 8  The importers and exporters, or the foreign resident importers
and exporters, who carry on trade with neighbouring countries, shall abide by
the pertinent provisions of the state on the control of foreign exchange.

    Article 9  The imports and exports related to trade with neighbouring
countries must enter or exit at the designated opening ports, and be subject to
the examination and inspection by the Customs Office, the border inspection
station, the import and export commodities inspection agency, the public health
quarantine agency and the animals and plants quarantine agency, and Customs
duties, consolidated industrial and commercial tax, individual income
regulatory tax, and inspection fees must be paid according to the regulations.

    Article 10  All commodities imported from neighbouring countries are not
permitted to be sold outside this Region. Under special circumstances, when
imported commodities are absolutely necessary to be sold outside this Region,
the cases must be submitted to the Region Foreign Trade Department for approval
and obtaining the transport permit; with this transport permit the said
imported commodities are permitted to be carried beyond this Region. The
Customs duties on these imported goods as well as the import related product
tax (or added value tax) shall be paid according to the tax laws of the State.

    Article 11  The importers and exporters, or the foreign resident importers
and exporters that go to the neighbouring countries for trade activities must
go through the procedures for going abroad according to the pertinent
provisions.

    Article 12  Persons who handle import and export business with neighbouring
countries must abide by the laws, regulations and rules of the State;
offenders shall be dealt with according to law, depending on the seriousness of their cases.

    Article 13  These Provisions shall not apply to the state-run enterprises
of other provinces, autonomous regions, or municipalities directly under the
Central Government, that have a right to handle import and export business and
conduct trade with neighbouring countries through the ports in Tibet or through
the agencies of the state-run enterprises of this Region.

    Article 14  Businessmen from neighbouring countries may, at the invitation
of the departments of foreign economic relations and trade in this Region, come
to the open towns of this Region to hold business talks with the importers and
exporters of this Region, but they may not purchase the export commodities and
retail the imported commodities directly.

    Article 15  The rules for the implementation of these Provisions shall be
formulated by the Region Foreign Trade Department.

    Article 16  These Provisions shall not apply to the mutual market trade
between the border inhabitants.

    Article 17  These Provisions shall go into effect as of the date of
promulgation.  ?