国务院关于边境贸易有关问题的通知 CIRCULAR OF THE STATE COUNCIL REGARDING RELEVANT ISSUES ON FRONTIER TRADE
（January 3， 1996）
颁布日期：19960103 实施日期：19960401 颁布单位：国务院
In order to encourage the border areas of our country to actively develop frontier trade and economic cooperation with neighbouring countries， the state has recently formulated a series of policies of measures intended for supporting and promoting frontier trade and external economic cooperation of border areas. Those policies of measures have given a vigorous push to the economic development of the border areas of our country and have played an active role in strengthening unity between different nationalities， making the borderland more prosperous and stable， reinforcing and developing the friendly and neighbourly relations between adjacent countries and our country. With the reform in our country going more deep and extensive， those policies of measures need to be adjusted， standardized and perfected in light of the overall requirement of the establishment of a socialist market economy. The following issues are there for notified：
1. Administrative Forms for Frontier Trade
In consideration of the actual circumstances of frontier trade developed in our country and in light of international common practices， administration of frontier trade in our country shall be performed in the two forms as the following：
1） Mutual trade among inhabitants of border area refers to exchange of commodies which are conducted among border areas inhabitants at the open zones authorized by the government or at the bizarre nominated by the government within 20 kilometres behind the boundary and which are controlled within the prescribed volume and quantity. The regulations governing mutual trade among inhabitants of border areas shall be jointly formulated by the ministry of external economy and trade and the general office of the customs and be executed by the people's governments of border provinces and autonomous regions.
2） Small volume frontier trade refers to trade activities conducted with an enterprise or other or ganisation of a border area of a neighbouring country at a land frontier port of state nomination by an enterprise authorized to engage in small volume frontier trade and located in a county （qi） or within the jurisdiction of a city on the land boundary which are approved by the state to be open to the outside world. All forms of trades developed in the border area except mutual trade among inhabitants shall from now on be brought under the administration of small volume frontier trade in accordance with relevant policies regarding small volume frontier trade. Regulations governing small volume frontier trade shall be formulated by the ministry of external economy and trade after consultation with relevant departments of the State Council.
2. Issues Concerning Tariff and Procedural Taxation on Import in Frontier Trade
Inhabitants of the border area will be exempted from both tariff and procedural taxation if the value of the commodities each inhabitant import each day through the form of mutual trade is less than 1000 yuan. Taxation will be executed upon the part of commodities that are beyond the value of 1000 yuan according to relevant provisions. The General Office of the Customs shall make corresponding amendments to relevant supervisory rules in light of the present regulations.
Small volume frontier trade enterprise who imports commodities originally produced in adjacent countries through abourder port nominated by the state during the first three years of the “nineth five-year” （i.e. from 1996 to 1998） shall be taxed by half of both the import tariff and import procedural tax that should be levied according to law except for commodities such as cigarettes， wine， cosmetics and other commodities on which taxation should be executed according to law.
Except for frontier trade， products that are imported through barter or under agreement of economic and technological cooperation from the former soviet union countries， eastern European countries and other adjacent countries shall be taxed according to the nationally unified policy on import taxation.
3. Issues Concerning Administration of Import and Export in Small Volume Frontier Trade
The right of a small volume frontier trade enterprise to engage in business shall be approved by the local province or autonomous region after examination based on business qualification and conditions specified by the ministry of external economy and trade and when the prescribed total number of such enterprises have not been exceeded. The names of such small volume frontier trade enterprises shall be reported to the ministry of external economy and trade for review and confirmation and be submitted to relevant departments of the State Council for record. Any enterprise who has not been approved and recorded according to the above stipulations may not do business of small volume frontier trade. In principle， development of small volume frontiers trade may not be restricted in the form of trade or by the division of business areas.
Border province or border autonomous region is permited to designate one or two small volume frontier trade enterprises to jointly engage in export， through nominated border ports to countries that adjoin our country on land， of commodities produced in the native border area with companies nominated by the state； or to engage in import of commodies， the import of which can only be conducted by companies that have been examined and approved by the state. The name of such enterprises shall be submitted to the ministry of external economy and trade for review and confirmation.
Small volume frontier trade enterprise when exporting commodities that are subject to state export quota system or export license system ， shall be exempted from the restrictions of the quota or license but shall be subject to the centralized admintration of the ministry of external economy and trade and the state planning commission except for commodities whose export requires nationally unified bidding or joint efforts， chemicals that can be used for both military or civil purposes and easily produced poisonous chemicals. The customs shall， subject to the restriction of the quota divided and notified by the ministry of external economy and trade， check and let pass such exports according to the export contracts of the enterprise and relevant documents issued by the department in charge of external economy and trade of the border province or autonomous region.
The state planning commission and the state economic and trade commission （the state office for import and export of mechanical and electric products） shall specifically assign certain amount of import quota for small volume frontier trade to every border region in light of the situation of small volume frontier trade in the previous year and the situation of the supply and demands of the internal market. Subject to the amount of quota already examined and approved， the ministry of external economy and trade shall empower the department in charge of external economy and trade of every border province and autonomous region to issue license for import. When small volume frontier trade enterprise imports commodities that are subject to state quota system， the customs shall let pass such imports on the basis of certificate in testimony of quota made out by the concerned border province or autonomous region and the license of import. When small volume frontier trade enterprise imports commodities that are subject to special regulations and registration control， the relevant procedures shall also be simplified. The simplified procedures shall be formulated and made known by the state planning commission and the state economic and trade commission （the state office for import and export of mechanical and electric products） after consultation with relevant departments respectively.
4. Issues Concerning Import and Export of Commodities under Agree men of Economic and Technological Cooperation with Adjacent Countries
When a border region enterprise which has been authorized by the ministry of external economy and trade to conduct external economic and technological cooperation （hereinafter referred to as border region external business enterprise）imports commodities for the purpose of the economic and technological cooperation， the business shall be governed by policy of taxation on small volume frontier trade. Commodities and materials that are exchanged under project contract and labour cooperation contract may enter our country with the project and may not subject to restrictions of business division. Equipments to be brought out of our country with border region external business enterprise for the purpose of labour cooperation or under project contract with adjacent countries and the articles for daily use of the labours are reasonably necessary and may not be subjected to restrictions of quota system or business division and shall be exempted from requirement for export license.
When border region external business enterprise exports commodities under agreement of economic and technological cooperation with adjacent countries， the customs shall let them pass on the basis of document of approval made out by department in charge of external economy and trade. Detailed procedures shall be jointly formulated and made known by the ministry of external economy and trade and the general office of customs.
5. Issues on Strengthening Regulation in Regard to Frontier Trade
The people's governments of different provinces and autonomous regions shall， according to the unified regulations of the State Council and relevant departments， formulate concrete rules for implementation thereof， designate departments in charge of frontier trade to strengthen leadership and administration of frontier trade and economic cooperation of the respective province and autonomous region so as to promote the healthy development of frontier trade.
Relevant departments of the State Council shall， according to the present provisions， formulate supplementary procedures of administration as soon as possible， actively render support to frontier trade and the development of external economic cooperation of border regions. The ministry of external economy and trade shall， jointly with other relevant departments， conduct research and formulate national policies and macro- control measures regarding frontier trade and economic cooperation. Customs while strengthening services shall reinforce its role of supervision and regulation， rigorously crack down smuggling activities so as to safeguard the implementation of state policies on frontier trade.
The present notice shall come into effect as of the date of April 1， 1996 and be taken as the criterion in case any relevant old regulations or rules are inconsistent with the present provisions.
下一篇： 海关总署、国家外汇管理局关于加强进口付汇、出口收汇进出口货物报关单管理和加强防伪鉴别措施的联合通知 Circular of the General Administration of Customs and the State Administration of Foreign Exchange on Strengthening the Administration of Customs Declarations of Import and Export Goods of Import Payment and Export Collection in Foreign Exchange and on Taking More Measures to Discriminate the Counterfeits