为鼓励中外合作开采海洋石油,现对石油作业进出口货物的关税和工商统一税规定如下: 一、下列进口货物予以免税: (一) 经核准直接用于勘探作业的机器、设备、备件和材料; In order to encourage Sino-foreign cooperation in the exploitation of offshore oil, the tariffs and consolidated commercial and unison tax on the import and export of petroleum operations are set out as follows: 1. The following imported goods are exempt from tax: (1) Machinery, equipment, spare parts and materials approved for direct exploration operations ;