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:
1. Dues and taxes that have been normally incorporated in the price of goods or services;
2. Levies on private real estate within Chinese territory, excluding the premises for diplomatic and consular missions;
3. Inheritance-related duties; but if a diplomat dies, his or her movable property in China is exempted from duties and taxes;
4. Foreign diplomats' income that is not derived from their missions in China.