Baggage and cargo in direct transit shall be exempted from customs duties and other similar taxes.

直接过境的行李和货物应获豁免海关关税和其它类似税捐。

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Shipping income derived by the claimant from carrying passengers, cargo and mail on their vessels outbound from China shall be exempted from the Enterprise income Tax in China.

条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。

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Shipping income derived by the claimant from carrying passengers, cargo and mail on the their vessels outbound from China shall be exempted from the Bossiness Tax in China.

第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。

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