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Something About Handling Temporary Import/Export Goods in China

When declare temporary import/export goods, people often have these questions. How shall I submit application to customs? Does temporary import/export still need to pay taxes? Are there any time limits for re-export/re-import? Well, here today we are going to share something important for temporary import/export goods. 


Q: What does temporary import/export goods include?
A: In accordance with the stipulations of P.R.C Customs Management Measures on Temporary Import/Export Good, temporary import/export goods include,
1.goods  displayed or used in exhibitions, trade fairs and conferences and similar activities.
2.Articles used in performances /contests of cultural/sports exchange activities.
3.Instruments, equipment and articles used in making news report or producing films or TV programs.
4.Instruments, equipment and articles used in scientific research, teaching and curative activities.
5.Vehicles and special vehicles used in activities listed in above 1-4.
6.Samples.
7.Instruments,equipment and other articles used in charity activities.
8.Instruments and tools used in installing, debugging, testing and repairing equipment.
9.Packing materials to contain goods.
10.Self-driving vehicle and the relevant articles used in travelling. 
11.Equipment, instruments and relevant articles used in engineering construction.
12.Products, equipment and vehicles for testing use.
13.Other temporary import/export goods stipulated by General Administration of Customs. 

Temporary entry goods that use Temporary Admission Carnet (hereinafter referred to as ATA carnet) is subject to goods stipulated in the relevant Convention on Temporary Admission China has joined. In accordance with the stipulations in the Number 13 Announcement,2019 of the General Administration of Customs, the Announcement on The Supervisions the Temporary Import/Export Goods, China customs accept ATA carnets on exhibition goods, professional equipment and commercial samples. 


Q: To which custom temporary import/export goods shall be declared?
A: In accordance with PRC Customs Management Methods on Temporary Import/Export Goods, holder of ATA carnet, shipper/consignee of temporary import/export goods which is not in ATA carnet list(hereunder referred to as carnet holder , shipper/consignee) can submit Confirmation Application for Temporary Import/Export Goods to competent customs also to check and confirm if the relevant goods is temporary import/export goods before declaration and handle relevant procedures, or they can handle relevant procedures for temporary import/export goods directly at competent customs.

Tips: Competent customs refer to customs where temporary goods entry/exit. The competent customs of domestic exhibitions, trade fairs, conferences and similar activities is customs at the places that the activities take place. 

Q: Will temporary import/export goods be taxed?
A: Pursuant to PRC Import & Export Tariff Regulations, below goods whose temporary entry or exit are approved by customs can be temporarily waived from paying taxes if its taxpayer pays deposit amount to the taxes shall be collected or provides other assurance, and shall re-exit or re-entry with 6 months from entry date or exit day. Upon application by the taxpayer, Customs can extend the re-exit or re-entry time limit in accordance with the regulations of General Administration of Customs.

1.goods displayed or used in exhibitions, trade fairs and conferences and similar activities.
2.Articles used in performances /contests of cultural/sports exchange activities.
3.Instruments, equipment and articles used in making news report or producing films or TV programs.
4.Instruments, equipment and articles used in scientific research, teaching and curative activities.
5.Vehicles and special vehicles used in activities listed in above 1-4.
6.Samples.
7.Instruments and tools used in installing, debugging, testing and repairing equipment.
8. Vessels for containing goods.
9. other goods for non-commercial goods. 

The above temporary import/export goods shall be collected taxes by customs in accordance with relevant regulations if the it does not re-exit or re-entry within the stipulated time limit. 

Other temporary goods which is not listed above shall be collected import taxes based on dutiable price and the proportion between its stay duration in Chinese mainland and depreciation time

Q: After temporary import/export goods is  executed within the stipulated time limit, can the paid deposit be returned?
A: Yes. 

Q: When showpieces entry with ATA carnet need to attend itinerant exhibitions in several cities in Chinese mainland, to which customs the temporary import/export goods application shall be made? When goods re-exit, whether it needs to apply cancel after verification? 
A: The temporary import/export goods application shall be made to the customs of entry place. Temporary import/export goods can re-exit or re-entry at a difference place from its entry/exit place and can be canceled after verification at ATA center. The carnet holder or shipper/consignee does not need to apply for cancel after verification at custom of entry place. 

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