（1986年10月31日国务院批准，1986年12月1日海关总署发布）
第一条 根据《中华人民共和国外交特权与豁免条例》，制定本规定。
第二条 外国驻中国使馆（以下简称使馆）运进运出公务用品，使馆人员运进运出自用物品，除有双边协议按协议执行外，应当按照本规定办理。
前款中，“公务用品”系指使馆执行职务直接需用的物品，包括家具、陈设品、办公用品、招待用品和机动车辆等；“自用物品”系指使馆人员和与其共同生活的配偶及未成年子女在中国居留期间直接需用的生活用品，包括家具、家用电器和机动车辆等。
第三条 使馆运进运出公务用品，外交代表以托运或者邮寄方式运进运出自用物品，应当书面向海关申报。外交代表进出境时有随身携带的或者附载于同一运输工具上的私人行李物品，应当口头向海关申报，海关予以免验放行。
但具有重大理由推定其中装有非公务用品、非自用物品，或者装有中国法律和规章禁止进出口的物品时，海关有权查验。查验时，必须有外交代表或者其授权人员在场。
第四条 使馆申报运进的公务用品和外交代表申报运进的自用物品，经海关审核在直接需用数量范围内的，予以免税。
申报运出公务用品和自用物品，由海关审核后予以放行。
第五条 使馆和使馆人员不得携运中华人民共和国法律和规章禁止进出口的物品进出境。因特殊情况需要运进运出上述物品，必须事先得到中国政府有关部门的批准，并按中国政府有关规定办理。
运进无线电收发信机及其器材，必须事先以书面申请报经中国外交部批准。使馆和使馆人员应当向海关申报并提供有关批准文件，海关予以审核放行。
携运文物出境，必须事先向海关申报，经国家文化行政管理部门指定的省、自治区、直辖市文化行政管理部门鉴定，并发给许可出境凭证。使馆和使馆人员应当向海关提供有关凭证，海关予以审核放行。
携运枪支、子弹进出境，按照《中华人民共和国枪支管理办法》的规定办理。
携运属于中国检疫法规规定管制的物品进出境，海关按有关法规办理。
第六条 使馆和使馆人员申报属于中国法律和规章禁止进出口的物品，除经中国政府有关部门批准的以外，海关予以扣留，有关使馆或者使馆人员应当在九十天内退运。逾期未退运的，由海关变价上缴国库。
第七条 使馆和使馆人员免税运进的物品，不得转让。确有特殊原因需要转让的，必须报经海关批准。
经批准转让的物品，应当由受让人或者出让人按规定向海关办理纳税或者免税手续。
第八条 使馆发送或者收受的外交邮袋，海关予以免验放行。外交邮袋应予加封，附有可资识别的外部标记，并以装载外交文件或者公务用品为限。
外交邮袋由外交信使转递时，必须持有派遣国主管机关出具的信使证明书。商业飞机机长可以受委托为使馆转递外交邮袋，但机长必须持有委托国的官方证明文件（注明邮袋件数）。由商业飞机机长转递或者托运的外交邮袋，应当由使馆派使馆人员办理接交、提取或者发运手续。
第九条 使馆的行政技术人员和服务人员，如非中国公民或者在中国的永久居留者，携运进境自用物品，包括到任后半年内运进安家物品，应当书面向海关申报。上述物品经海关审核在直接需用的数量范围内（其中汽车每户限一辆）的，海关予以查验免税放行。申报携运出境的自用物品，海关予以审核查验放行。
前款所述人员寄进或者寄出的个人自用物品，海关按照个人邮递物品的有关规定办理。
本条第一款所述人员任职期间托运进境的自用物品，海关比照本条第二款办理。
第十条 联合国及其专门机构和其他国际组织驻中国代表机构运进运出公务用品和邮袋，代表机构的代表、行政技术人员、服务人员和与其共同生活的配偶及未成年子女运进运出自用物品，海关根据中国已加入的有关国际公约和中国与有关国际组织签订的协议办理；遇有公约和协议未涉及的情况，参照本规定有关条款办理。
第十一条 外国驻中国领事馆运进运出公务用品和领事邮袋，领事官员、领馆工作人员和与其共同生活的配偶及未成年子女运进运出自用物品，海关根据中国已加入的有关国际公约和中国与有关国家签订的协议办理；遇有公约和协议未涉及的情况，根据互惠的原则，参照本规定有关条款办理。
第十二条 本规定自发布之日起施行。
REGULATIONS OF THE GENERAL ADMINISTRATION OF
CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA ON
THE IMPORT AND EXPORT OF ARTICLES BY
DIPLOMATIC MISSIONS AND THEIR
MEMBERS IN CHINA
(Approved by the State Council on 31 October 1986 and Promulgated by the General Administration of Customs on 1 December 1986)
Article 1 The present Regulations are formulated in accordance with the Regulations of the People's Republic of China on Diplomatic privileges and Immunities.
Article 2 The import and export of articles for official use by the Diplomatic Missions in China (hereinafter referred to as the Missions) and of personal effects by their members shall comply with the present Regulations except in cases where bilateral agreements stipulate otherwise.
In the preceding paragraph, the term"articles for official use "refers to articles necessary for direct use by the Missions in the performance of their functions, including furniture, decorative articles, office equipment and stationery, supplies for receptions and motor vehicles; the term "personal effects" refers to articles necessary for direct and personal use by the members of the missions and their spouses and underage children living with them during their stay in China, including furniture, household electrical appliances and motor vehicles.
Article 3 The articles for official use imported or exported by the Missions and the personal effects taken into or out of China by the diplomatic agents through consignment shipping or by mail shall be declared to the Customs in writing. The diplomatic agents entering or leaving China shall make to the Customs a verbal declaration of their accompanied personal baggages and effects as well as those conveyed by the same means of transport on which they are travelling. Such baggages and effects shall be released by the Customs without inspection.
However, the Customs shall be entitled to inspect them if there are serious grounds for presuming that they contain articles not for official or personal use or articles whose import or export is prohibited by Chinese laws and regulations. Such inspection shall be conducted only in the presence of the diplomatic agent or of the person authorized by him/her.
Article 4 The articles for official use declared for import by the missions and the personal effects by the diplomatic agents shall be released duty free by the Customs after check and approval provided they do not exceed the amounts necessary for direct utilization.
The articles for official use and the personal effects declared for export shall be released by the Customs after check and approval.
Article 5 The articles whose import or export is prohibited by the laws and regulations of the People's Republic of China may not be taken into or out of China by the Missions and their members.The import and export of such articles, if found necessary under special circumstances, shall be subject to the prior approval of the authorities concerned of the Chinese Govenment, and shall comply with the relevant regulations of the Chinese Government.
A written application must be filed beforehand with the Chinese Foreign Ministry for approval to import wireless transmitter-receivers and related equipment. The Missions and their members shall make a declaration to the Customs and present relevant documents of approval, and the Customs shall give clearance after check and approval.
The cultural relics to be taken out of China shall be declared beforehand and to the Customs, and examined by the cultural administration of the province, autonomous region, and municipality directly under the Central Government as designated by the state cultural administration, which will issue the Export Certificates for Cultural Relics. the Missions and their members shall submit the relevant certificates to the Customs, which shall give clearance after check and approval.
The taking or shipping of firearms and bullets into or out of China shall comply with the provisions of the Regulations of the people's Republic of China on Firearms Control.
The import or export of articles, accompanied or unaccompanied, which are subject to control under China's quarantine laws and regulations,
shall be dealt with by the Customs in accordance with relevant laws and regulations.
Article 6 Articles which are declared by the Missions and their members but whose import and export are prohibited by Chinese laws and regulations may be withheld by the Customs, unless approved by the departments concerned of the Chinese Government, and shall be shipped back by the Missions or their members concerned within 90 days . Articles not shipped back within this period shall be sold and the money thus obtained shall be handed over to the State Treasury by the Customs.
Article 7 Articles taken in duty free by the Missions and their members may not change hands. Prior permission shall be obtained from the Customs should the need arise for such transfer due to special reasons.
The buyer or seller of the articles whose transfer has been permitted shall complete tax paying or tax exemption formalities with the Customs according to regulations.
Article 8 A diplomatic bag of the mission, whether outbound or incoming, shall be released by the Customs without inspection. The diplomatic bag must be sealed and bear visible external marks of their character and may contain only diplomatic documents or articles intended for official use.
The diplomatic courier, when conveying a diplomatic bag, shall be provided with a courier certificate issued by the competent authorities of the sending state. The captain of a commercial aircraft may be entrusted with the task of conveying a diplomatic bag for the Mission, but he shall be provided with an official document of the consigner state (indicating the number of packages constituting the bag). With regard to the diplomatic bag conveyed by the captain of a commercial aircraft or sent through consignment shipping, the Mission shall send its members to complete the procedures for transfer, delivery or dispatch.
Article 9 The members of the administrative and technical staff and service staff of the Mission shall, if they are not citizens of or permanent resident in China, make a written declaration to the Customs for the personal effects to be brought or shipped into China, including articles intended for their establishment in China imported within six months of the time of installation. These articles shall be released duty free by the Customs after inspection provided they do not exceed the amounts necessary for direct utilization by the persons concerned (of which cars are limited to one per family). Personal effects declared for being taken or shipped out of China shall be released by the Customs after inspection.
The articles for personal use mailed into or out of China by the members mentioned in the previous paragraph shall be handled by the Customs according to the relevant regulations for private postal parcels.
The articles for personal use shipped into China during the tenure of office of the members mentioned in the first paragraph of this Article shall be handled by the Customs according to the provisions contained in the second paragraph of this Article.
Article 10 The articles for official use and the pouches, whether outbound or incoming, of the Offices of Organizations of the United Nations System and its specialized agencies and the international organizations in China and the articles for personal use taken into or out of China by their representatives and the members of their administrative and technical staff and service staff and their spouses and underage children living with them shall be handled by the Customs according to the relevant international conventions China has acceded to and agreements China has concluded with the international organizations concerned. Matters not covered in the conventions and agreements shall be dealt with in reference to the relevant provisions of the present Regulations.
Article 11 The articles for official use and consular bags imported or exported by the Consular Posts in China and the articles for personal use taken into or out of China by the consular officers and the members of the consular staff and their spouses and underage children living with them shall be handled by the Customs according to the relevant international conventions China has acceded to and the agreements China has concluded with the countries concerned. Matters not covered in the conventions and agreements shall be dealt with in reference to the relevant provisions of the present Regulations on a reciprocal basis.
Article 12 The present Regulations shall take effect as of the date of their promulgation.
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