Before the declaration of temporary inbound and outbound goods, enterprises often have the following questions: How should I submit the application to the customs? Do you still have to pay taxes in and out of the country? Is there a time limit for re-shipment? If you have any questions, please learn about temporary inbound and outbound goods with Qingdao Express International Logistics!
Q: What are temporary inbound and outbound goods?
Answer: According to the Measures of the Customs of the People's Republic of China for the Administration of Temporary Inbound and outbound Goods, temporary inbound and outbound goods include:
(1) goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) articles for performances and competitions used in cultural and sports exchanges;
(3) apparatus, equipment and articles used in news reporting or in the production of films and television programmes;
(4) instruments, equipment and articles used in scientific research, teaching and medical activities;
(5) means of transport and special vehicles used in the activities listed in items (1) to (4) of this paragraph;
(6) samples;
(7) instruments, equipment and articles used in charity activities;
(8) instruments and tools used for installation, debugging, testing and repair of equipment;
(9) packing materials to hold the goods;
(10) Self-driving vehicles for tourism and articles thereof;
(11) Equipment, instruments and articles used in the construction of the project;
(12) test products, equipment and vehicles;
Other temporary inward and outward goods as stipulated by the Customs General Administration.
The goods temporarily imported using the Certificate list of Provisional Import of Goods (hereinafter referred to as the ATA Certificate List) are limited to the goods specified in the international Convention on Provisional Import of Goods to which China has acceded. According to the Notice of the General Administration of Customs on Matters Related to The Supervision of Provisional Import of Goods, No. 13, 2019, At present, China Customs accepts temporary IMPORTED ATA documents for three purposes: exhibition items, Professional equipment and commercial samples.
Q: Which customs should declare temporary inward and outward goods?
A: According to the Measures of the Customs of the People's Republic of China for The Administration of Temporary Inward and Outward Goods, the holder of ATA certificate list and the consignee or consignor of temporary inward and outward goods other than ATA Certificate List (hereinafter referred to as "the holder, consignee or consignor") can submit the Application for Confirmation of Temporary Inward and Outward Goods to the competent customs before declaration. To apply for examination and confirmation of whether the relevant goods belong to temporary inward and outward goods and go through relevant formalities, the customs may also directly go through relevant formalities of temporary inward and outward goods with the competent customs at the declaration link.
The customs at the place of charge refers to the customs at the place of entry and exit for temporary inbound and outbound goods. The customs in charge of exhibitions, trade fairs, conferences and similar activities within the territory shall be the customs at the place where the activities are held.
Q: How to declare temporary inbound and outbound goods?
A: Enterprises can open the website through the "single window" of China International Trade (copy and open the website through the browser:
https://www.singlewindow.cn/) to the goods declaration, import/export module into the system to submit declaration integration of personal data, such as head of customs shall be audited or supplementary information, need to submit copy data. The specific circumstances shall be subject to the examination and approval of the competent customs.
Q: Do temporary inbound and outbound goods have to pay duty?
Answer: according to the regulations of regulations on the import and export tariff of the People's Republic of China, with the approval of the customs temporary entry or exit of the following goods temporarily, to the customs at the time of entry or exit to the taxpayer to pay the equivalent of the margin of the tax payable or provide other guarantee, can temporarily don't pay tariff, and shall be within 6 months from the date of entry or exit will be shipped out or shipped back; Upon the taxpayer's application, the Customs may, in accordance with the provisions of the Customs General Administration, extend the time limit for re-transporting the goods out of or into the territory:
(1) goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) articles for performances and competitions used in cultural and sports exchanges;
(3) apparatus, equipment and articles used in news reporting or in the production of films and television programmes;
(4) instruments, equipment and articles used in scientific research, teaching and medical activities;
(5) means of transport and special vehicles used in the activities listed in items (1) to (4) of this paragraph;
(6) samples;
(7) instruments and tools for the installation, debugging and testing of equipment;
(8) containers for goods;
Other goods used for non-commercial purposes.
Where the aforesaid temporary goods are not transported out of the country within the prescribed time limit, or temporary goods are not transported into the country within the prescribed time limit, customs shall levy customs duties in accordance with law.
Import duties shall be calculated and levied on goods temporarily permitted to enter China, except for the above-mentioned goods which may be temporarily exempted from customs duties, on the basis of the customs value of the goods and the ratio of the time spent in China to the time of depreciation.
Q: After temporary inbound and outbound goods are executed within the specified period, can I apply for refund of the deposit already paid?
Answer: Yes.
According to the Regulations of the People's Republic of China on Guarantee of Customs Affairs (2018 Amendment), the Customs shall notify the parties in writing to return the guaranteed property and rights under any of the following circumstances:
(1) The parties concerned have performed their relevant legal obligations;
(2) the party concerned is no longer engaged in the specific customs business;
(3) the property or rights guaranteed by the customs are still in surplus after the customs takes measures to offset them;
(4) Other circumstances that require a refund.
If, within 3 months from the date of service of the written notice requiring the customs to go through the formalities for returning the secured property or rights, the party concerned fails to go through the formalities for returning the secured property or rights without justified reasons, the Customs shall make a public announcement. If the party concerned fails to go through the formalities for return within one year as of the date of the customs announcement, the Customs shall sell off or redeem the property or rights guaranteed according to law and turn them over to the State Treasury.
Q: Which customs should submit the application for temporary import and export goods for exhibits imported under THE ATA Carry-out if they need to travel through multiple cities in China? Is it necessary to apply to the customs of the place of entry for verification and cancellation when the goods are transported out of China again?
A: If the exhibits imported with ATA certificate list need to be exhibited in more than one city in China, they should submit the application to the customs of the place of entry. Temporary inbound and outbound goods can be transported out/into other places, and are cancelled by ATA verification center. Enterprises do not need to apply for the cancellation to the customs of the place of entry.
Q: Are temporary inbound and outbound goods exempted from inspection?
Answer: According to "the People's Republic of China import and Export Commodity Inspection Law implementation Regulations" article 6 "import and export samples, gifts, temporary import and export goods and other non-trade articles, are exempted from inspection. However, unless otherwise provided for by laws and administrative regulations, temporary inbound and outbound goods that meet the requirements are exempted from inspection.
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