According to international conventions, bilateral agreements and the principle of reciprocity, the Chinese Government accords tax exemption to foreign diplomatic personnel except for the following items:

l         Dues and taxes that have been normally incorporated in the price of goods or services.

l         Levies on the private real estate within the Chinese territory excluding the premises for diplomatic and consular missions

l         Inheritance-related duties; but if a diplomat dies, his movable property in China is exempted from duties and taxes.

l         Foreign diplomats’ income that is not derived from their missions in China.