Reply:On July 14, 2015, the Department of Customs Management Supervision issued Official Letter No. 734 / GSQL-GQ3, guiding the contents of quantitative import of cars in the form of gifts as follows:"Based on the current regulations, there are no provisions to limit the number of goods (including cars) imported in the form of gifts and donations.In case of being eligible for an import permit, the provincial / municipal Customs Department shall direct the post-customs clearance inspection sub-department to conduct post-customs clearance inspection in the above case so as to consider whether it is actually a gift or not, or having a trading relationship but not showing a form of payment and having a written notice of the granting of an import permit to the local Tax Department where the enterprise registers income tax for the local Tax Department according to monitor and calculate tax according to regulations. "Thus, based on the current regulations, there are no regulations limiting the number of imported cars in the form of gifts and donations.