At present, only four types of person can import automobile from abroad for personal use.

1. Travelers who have obtained proof of residence or the approval documents issued by the competent authorities of the Government of the People’s Republic of China , ( including Chinese non-resident visitors ) ;
2. The resident staff among the non-resident travelers refers to the staff working at overseas enterprises, news organizations, trade organizations, cultural groups and other permanent institutions established within the territory of China and recorded in the Customs, Or personnel within of foreign-invested enterprises registered in Customs Office, or foreign experts who work long-term in China.
3. High-level returned overseas students and overseas science and technology experts to work in China.
4. Functionaries of Chinese Overseas Embassies and Consulates after Resigning Their Office for Home

For the first three categories of personnel, their import tax should subject to [1993] No. 87 Notice, issued by the State Council on adjusting the imported car tariff and tax relief policies. According to the notice, apart from the automobiles donated by the international organizations and foreign governments, and imported by the agencies and personnel who enjoy tax relief treatment that were stipulated by International treaties that China has concluded or participated and agreements made between our government with other governments, Any automobiles imported by other agencies and personnel shall be levied import duties, import VAT and other taxes in accordance with the customs stipulations. Whereas for cars taken into China by Functionaries of Chinese Overseas Embassies and Consulates after Resigning Their Office for Home, they are exempted from import duties but the import VAT and consumption tax shall be levied.

Legal basis:
Measures of the Customs of the People’s Republic of China for the Supervision of the Entry and Exit of Articles for Personal Use of Long-term Non-resident Travelers (Order No. 116 of the General Administration of Customs)

Procedures of the Customs of the People’s Republic of China for Controlling Inbound and Outbound Luggage and Articles Carried by Passengers (Order No.9 of the General Administration of Customs)

Order of No.154 of the General Administration of Customs of the People’s Republic of China, on promulgating the Measures for Administration of the Entry and Exit Commodities of High Level Returned Students and Foreign Scientific Experts working in China

Provisions on the Import Tax on the Self-use Vehicles Carried by the Functionaries of Chinese Overseas Embassies and Consulates after Resigning Their Office for Home ( Notice No. 41 in 2005 , the General Administration of Customs of the People ‘s Republic of China)