海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和

海关总署、财政部关于中外合作开采海洋石油进出口货物征免关税和  

（Approved by the State Council on February 28， 1982 and promulgated by the General Customs Administration and the Ministry of Finance on April 1， 1982）
颁布日期：19820401 　实施日期：19820401 　颁布单位：海关总署、 财政部

　　For the purpose of encouraging the Chinese-foreign cooperative exploitation of offshore oil， the Customs duties and consolidated industrial and commercial taxes on the imports and exports for oil operations are stipulated as follows：

　　1. The following imports shall be exempt from duties or taxes：

　　（1） the machinery， equipment， spare parts and materials， the direct use of which in prospecting operations has been verified and approved；

　　（2） the machinery， equipment， spare parts and materials， the requirement for the import of which has been verified and approved for direct use in exploiting operations in accordance with Articles 19 to 21 of the Regulations of the People's Republic of China on the Exploitation of Offshore Petroleum Resources in Cooperation with Foreign Enterprises；

　　（3） the parts， components and materials， the requirement for the import of which has been verified and approved for use in the manufacture in China of the machinery and equipment to be used in offshore oil exploitation operations （includings prospecting， well drilling， well cementation， well survey， well logging， oil recovery， well repair， etc.）；

　　（4） machinery and other engineering equipment， which are temporarily imported

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