(1) machinery and equipment, parts and other materials (other materials refer to the materials required by the joint venture enterprise for the construction of factories (yards) as well as for the installation and reinforcement of machinery, hereinafter referred to as the same) which have been capitalized as a contribution of the foreign joint venture enterprise as stipulated in the contract;
(2) machinery and equipment, parts and other materials imported by a joint venture enterprise with funds within the total amount of investment. (b) machinery and equipment, spare parts and other materials imported by the joint venture enterprise with funds within the total amount of investment;
(c) machinery and equipment, spare parts and other materials imported by the joint venture enterprise with increased capital, the supply of which cannot be guaranteed by the domestic production. Article 5 A joint venture enterprise importing goods granted duty-free import under the provisions of Article 4 shall apply to the competent Customs for the formalities of granting duty-free import before the importation of the goods with the approved contract or the examination certificate issued by the Ministry of Foreign Economic Relations and Trade and its commissioned organizations for the importation of the goods which are not included in the contract. The competent customs office shall issue a certificate of tax exemption after approval, and the customs office in the place of importation shall grant tax exemption on the basis of the certificate. Article VI joint venture enterprises specifically for the processing of export products imported from abroad raw materials, components, parts, accessories and packaging materials (hereinafter referred to as imported materials, pieces), exempted from import tariffs and industrial and commercial unified tax. Processed by-products and for other reasons can not be exported to stay in the domestic sales part, should be taxed accordingly, and according to the Customs import and export of imported and processed goods and imported processing of bonded factories in accordance with the relevant provisions of the management. Article 7 The joint venture enterprise shall import the materials and parts for processing for domestic sales according to the plan approved by the competent authority, and shall pay tax according to the rules at the time of import. Article 8 The products exported by a joint venture enterprise which are subject to export tax shall be exempted from export tariffs, except for the varieties restricted by the state. Article 9 The import and export of goods by joint ventures shall be exempted from taxation and managed in accordance with other relevant regulations of the Customs wherever not provided for in these Regulations. Article 10 The duty-free goods imported by a joint venture shall not be sold or transferred without authorization. If there is unauthorized sale or transfer, the Customs and Excise Department in accordance with the "People's Republic of China *** and the State Provisional Customs Law" shall be dealt with in accordance with the relevant provisions of the Customs and Excise Department. Article XI for Taiwan compatriots, compatriots in Hong Kong and Macao, overseas Chinese and domestic companies, enterprises or other economic organizations * * * with the investment in the import and export of goods organized by the joint venture, unless otherwise specified, are handled in accordance with these provisions. Article XII of these provisions from May 1, 1984 shall come into force.