第二十六条　除使馆人员提前离任外，使馆和使馆人员免税进境的机动车辆，自海关放行之日起2年内不准转让或者出售。

　　根据前款规定可以转让或者出售的免税进境机动车辆，在转让或者出售时，应当向主管海关提出申请，经批准后方可以按规定转让给其他国家驻中国使馆和使馆人员、常驻机构和常驻人员或者海关批准的特许经营单位。其中需要征税的，应当由受让方向海关办理补税手续。受让方为其他国家驻中国使馆和使馆人员的，其机动车辆进境指标相应扣减。

　　机动车辆受让方同样享有免税运进机动车辆权利的，受让机动车辆予以免税。受让方主管海关在该机动车辆的剩余监管年限内实施后续监管。

Article 26 The motor vehicles imported duty-free by a diplomatic mission or its staff shall not be transferred or sold within 2 years as of the date of release by customs except when the staff member of the diplomatic mission leaves his/her post earlier before the expiration of his/her term.

For a motor vehicle imported duty-free whose transfer or sale is allowed under the preceding paragraph, when it is transferred or sold, an application shall be filed with the competent customs house in advance. Only after approval is obtained from customs can the motor vehicle be transferred to a diplomatic mission posted by another country in China or the staff thereof, or a permanent body stationed in China or the staff thereof, or a franchised operational unit approved by customs. Where duties are to be levied, the assignee shall go through the back duty payment formalities at customs. Where the assignee is a diplomatic mission posted by another country in China or the staff thereof, its (his/her) quota for importation of motor vehicles shall be deducted accordingly.

Where the assignee of the motor vehicle is also entitled to import a motor vehicle duty-free, the duties on the transferred motor vehicle shall be exempted. The competent customs house of the assignee shall exercise follow-up supervision and control over that motor vehicle in the remaining customs control period.

　　第二十七条　使馆和使馆人员免税进境的机动车辆海关监管期限届满后，可以向海关申请解除监管。

　　申请解除监管时，应当出具照会，并持《中华人民共和国海关公/自用车辆解除监管申请表》（见附件5）、《机动车辆行驶证》向主管海关申请办理解除监管手续。

　　主管海关核准后，使馆和使馆人员凭海关开具的《中华人民共和国海关监管车辆解除监管证明书》（以下简称《解除监管证明书》，见附件6）向公安交通管理部门办理有关手续。

Article 27 After the customs control period of the motor vehicle imported duty-free by a diplomatic mission or its staff has expired, it (he/she) may apply to customs for lifting the control.

In applying for the lifting of the customs control, it (he/she) shall present a diplomatic note, an Application Form of the Customs of the People’s Republic of China for Lifting Control over Vehicles for Official/Personal Use (see Annex 5) and the relevant motor vehicle driving permit to the competent customs house for control lifting formalities.

With the approval of the competent customs house and the Certificate of the Customs of the People’s Republic of China for Lifting Customs Control over Motor Vehicles (hereinafter referred to as Certificate for Lifting Customs Control over Motor Vehicles, see Annex 6) issued by customs, the diplomatic mission or its staff shall go to the public security & transportation authorities for the rest of the formalities.