Customs Duty of the People's Republic of China (1996) is a book compiled by Tariff Department of Customs General Administration. Its aim is to improve service to the general public and to promote the country's opening to the world. This book, the contents of which are effective beginning 1 April 1996, is concerned with tariffs, as well as with the latest policies and stipulations on the import-linked value-added and consumption taxes, and with the newly published tariff lines related to import Licensing/quota administration. Thus, for import export commodities, one-can determine how much customs duty to pay, whether or not a permit is required, where to get it, etc., questions of most interest in handling international trade. This book also covers methods of calculating import/export duties and the import-linked value-added and consumption taxes, as well as several of the most frequently use Customs laws and regulations, etc. The Tariff Department of the Customs General Administration is the functional section of government which implements and interprets import/export tariffs. Thus, this book is not only practical, but also, obviously, authoritative. The laws and regulations published in the present book were all promulgated before the end of March. 1996; in the future, if circumstances are encountered where these laws and regulations are revised or abolished, the new promulgated laws and regulations should be taken as the standard.