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Effective 29 April, all individuals seeking to enter China Mainland will be admissible provided they test negative for a rapid antigen COVID-19 test no more than 48 hours prior to departure and meet other applicable entry requirements. Individuals can take the pre-travel antigen test at home or in a laboratory. They are still required to report the result of this test in a Health Declaration Form prior to travel.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.