国发（1993）87号
（December 22， 1993）
颁布日期：19931222 　实施日期：19940101 　颁布单位：国务院

The tariff rates in China on imported small motor vehicles （exclusively， saloon cars， wagons， cross-country jeeps， minivans， utility vehicles， the same hereinafter） are relatively high at present while the policies on tariff reduction and exemption are too many and considerably unrestricted， which are not conducive to regulating the importation of small motor vehicles and to promoting the development of domestic automobile industry. Therefore， the State Council has decided to amend the tariff rates and policies of tariff reduction and exemption on imported small motor vehicles so as to strictly control the tariff reduction and exemption， and to carry out the macro-administration on imported small motor vehicles in accordance with a unified taxation policy. The provisions made are hereby notified as follows：

1. To reduce the tariff rates on imported small motor vehicles properly. The tariff rates of the small gasoline motor vehicles with a cylinder capacity not exceeding 3，000 cc and the small diesel motor vehicles with a cylinder not exceeding 2，500 cc shall be cut down from 180% to 110%， and of the small gasoline motor vehicles with a cylinder capacity exceeding 3，000 cc， and of the small diesel motor vehicles with a cylinder capacity exceeding 2，500 cc shall be cut down from 220% to 150%.

2. The import duty， value-added tax paid at the time of importation and other charges shall be levied by the customs on small motor vehicles imported by any organizations and individuals except those which are presented gratis by international organizations and foreign governments， or imported by organizations and individuals according to the international treaties China has concluded with or acceded to， and in terms of agreements concluded between the Chinese government and foreign governments， may have the treatment of tariff reduction and exemption.

3. This Circular shall be promulgated by the Customs General Administration and effective on January 1， 1994. But the terms of validity of tariff reduction and exemption on the small motor vehicles， which have been ratified with certificates issued by department concerned but not yet imported pursuant to regulations before Dec. 31， 1993， may be extended to March 31， 1994 accordingly. All cases must be subject to the provisions of this Circular after the deadline.

4. Any relevant provisions of former documents issued by the State Council or various departments of the State Council which are inconsistent with the provisions of the present Circular shall cease to be effective without exception.