国办发（1993）21号
（March 27， 1993）
颁布日期：19930327 　实施日期：19930327 　颁布单位：国务院

In the early period of reforming and opening， the business of duty-free commodity sales has been introduced in China to meet the needs of opening to the outside world and promote tourism development. There are strict restrictions on the categories of people who supply commodities and in the variety of those duty-free items on sale. In the past ten years， the following types of duty-free stores （markets） have been established successively in China： those operated and administrated by the China Duty-free Commodity Company and other units for supplying those leaving the country and resident personnel of foreign institutions in China， foreign personnel of enterprises with foreign investment； those operated by the Service Company for Chinese Personnel Going Abroad and other units for supplying to people travelling abroad on behalf of the State， working personnel and service personnel of inward and outward transportation entities； those operated by the General Cooperation of Chinese Overseas Travel and Overseas Remittance Service in China for supplying to Taiwan compatriots， overseas Chinese， Chinese holding foreign nationality and personnel going abroad privately； State operated units opened in the special economic zones for supplying to Hong Kong and Macao compatriots， overseas Chinese， foreigners and staff living without China etc…… The establishment of such a wide variety of duty-free stores （markets） has played a positive role in expanding the opening process to the outside world， improving the investment environment， satisfying consumer needs and increasing foreign exchange revenue. However， at the moment， some duty-free markets are operated beyond the scope of normal business operations and have increased the categories of people to whom the commodities are supplied without authorization. Some duty-free stores established in localities which are administrated by the central companies have insisted on separating themselves from the general companies， operating and administering the outlets themselves. In recent years because of the higher profits realized in the sale of duty-free goods many localities and departments have wanted to establish duty-free stores （markets） and engage in importing duty-free commodities. We must therefore adopted a prudent attitude towards it.

The sales of duty-free commodities involves such matters as import regulations， import tax revenue， foreign exchange control and the use of foreign exchange within China. As a result it is extremely sensitive. Owing to exempted State tax revenue from the commodities offered by duty-free stores （markets）， there has emerged an administrative loophole which enables such stores to open in large numbers， and for an increase in the categories of people to whom the commodities are supplied along with the amount of commodities. This will most certainly reduce the central financial revenue， affect and hurt the domestic market and commodity production. Meanwhile， along with the development of China's economic construction， the production level， quality， grade， and variety of designs of consumer goods in China has been greatly improved. Duty-free stores （markets） are also able to promote the sales of home-produced goods in order to improve exports and thus increase foreign exchange revenue. Therefore， having been approved by the State Council， the following are outline regulations on such related matters：

1. All types of duty-free stores operated and administrated by various types of central companies in a unified way at the moment， must still adhere to the principle of unified management， which incorporates stock， retail prices and administration. Where it is found necessary to establish branches of duty-free stores， the unit concerned must apply to the central companies and the General Customs Administration must be kept informed and give its approval. The customs in localities and local governments shall not approve such projects without central authorization. The central companies of various types shall improve and complete related measures for administration， and to enhance the quality of service.

2. At present， there is no approval for opening duty-free markets in special economic zones or beyond the zones in principle. Those already established may not set up a branch of a duty-free market of special zone' model. The existing duty-free market of special zone's model must be strictly handled according to the relevant State Council regulations. They may not expand the variety of commodities or the categories of people to whom the commodities are supplied without authorization， and must be supervised and controlled by Customs. It is now five years since duty-free markets were first initiated. It is necessary to further summarize and improve on their administration. We request that the State Planning Commission be responsible for leadership and jointly with the Ministry of Finance， the State Economy and Trade Commission， the General Administration of Customs， the Special Economic Zones Office of the State Council， the State Administration of Taxation and the State Administration of Exchange Control carefully investigate and summarize the situation and make suggestions for further development after such research.

3. The State actively encourages duty-free stores （markets） to sell home-produced products. The specific measures and rules shall be drawn up by the Ministry of Finance jointly with the State Administration of Taxation and the General Administration of Customs.

4. With a view to developing the domestic industry， increase sales to tourists， meet the needs of travellers leaving the country and domestic residents， and to increase China's foreign exchange revenue， foreign exchange stores may be established in major tourist cities， the coastal cities in which the domestic residents use foreign exchange much more than other area， and in provincial capital cities. This is in addition to the existing friendship stores and overseas Chinese stores. These stores shall sell mainly home-produced products， and a small amount of import commodities， but the import tax shall not be reduced or remitted. We request that the State Administration of Exchange Control consults with other departments concerned to study and formulate the specific measures needed for such projects.

5. It shall be prohibited for foreigners to invest and operate the duty-free stores （markets） or foreign exchange stores of various types within the People's Republic of China.

6. The sales of duty-free commodities is classified as a special business item and， therefore， all types of import tax have been exempted by the State. Thus， the operating profits of duty-free stores （markets） of all types shall be turned over to the Central Treasury in proportion. The specific measures shall be determined by the Ministry of Finance jointly with the departments concerned.

7. As the foreign exchange earned from the operation of duty-free stores （markets） belongs to the non-trade foreign exchange revenue， the unit concerned shall conduct the foreign exchange settlement， handle the foreign exchange retained and turn over the foreign exchange quota to the central government in accordance with the relevant stipulations of the State. We request that the specific measures shall be formulated by the Ministry of Finance jointly with the State Planning Commission and the State Administration of Exchange Control.