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一九四九年六月九日中国人民解放军华东军区司令部以贸字第五号命令公布第一条由国外输入本区之应税货物,悉依本办法征收进口税,共税率暂按一九四八年八月海关进口税则之规定执行。至准许进口货物之细目,应按国外贸易管理暂行办法附表之规定办理,其未列入该附表者,则由国外贸易管理局临时规定之。第二条凡准由本区输出国外之货物,一律免征出口税。第三条本区进出口货物稽征事宜,由海关及其分支机构执行之。第四条凡进出口货物之估价,由海关按报关时本市公开市场平均批发价格估定。
On June 9, 1949, the Huadong Military Command of the Chinese People’s Liberation Army announced Order No. 5 of taxable goods imported into the region from abroad by virtue of Order No. 5 and was subject to import duties according to the present Measures. In August, 1948, the customs import duty regulations were implemented. The details of the goods permitted to be imported shall be handled in accordance with the provisions of the Schedule to the Interim Measures for the Administration of Foreign Trade, and those not included in the Schedule shall be provisionally made by the Foreign Trade Administration. Article 2 Exported goods that are allowed to be exported by this region shall be exempted from export tax. Article 3 The inspection of import and export goods in this zone shall be implemented by the Customs and its branches. Article IV Where the valuation of import and export goods, customs clearance by the city according to the average wholesale market price of the market estimated.