Enterprises in the temporary import and export goods declaration before, often have the following questions: How should I submit an application to the customs? Do you still need to pay tax when entering or leaving the customs? Is there a time limit for re-shipment out/into the territory? Have a question of small partners, please with the island Express international logistics to understand the temporary entry and exit of goods those things!

Q: What are temporary inbound and outbound cargo?

Answer: ACCORDING TO "THE CUSTOMS OF THE People's Republic of China TEMPORARILY ENTER and exit goods MANAGEMENT METHOD" REGULATION, TEMPORARILY ENTER and exit goods include:

(1) Goods displayed or used in exhibitions, trade fairs, meetings and similar activities;

(2) articles for performances and competitions used in cultural and sports exchange activities;

(3) instruments, equipment and articles used in news reporting or in the production of films or television programmes;

(4) Instruments, equipment and supplies used in scientific research, teaching and medical activities;

(5) the 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 charitable activities;

(8) instruments and tools used in the installation, debugging, testing and repair of equipment;

(9) packing materials for holding the goods;

(10) self-driving vehicles for tourism and their articles;

(11) Equipment, instruments and articles used in the construction of the project;

(12) products, equipment and vehicles used for testing;

(13) other temporary inward and outward goods as stipulated by the General Administration of Customs.

The goods that enter the country temporarily using the Provisional Import of Goods List (hereinafter referred to as "ATA Document List") are limited to the goods stipulated in the international Convention on Provisional Import of Goods to which China has joined. According to the Notice of the General Administration of Customs No. 13, 2019 on Matters Related to the Supervision of Temporary Import and Export Goods, At present, China Customs accepts temporary ATA documents for "exhibition", "Professional equipment" and "Commercial samples".

Q: To which customs should temporary inbound and outbound goods be declared?

A: According to the Measures of the Customs of the People's Republic of China for the Administration of Temporary Inward and Outward Goods, holders of ATA Catalogues and consignors of temporary inward and outward goods not subject to ATA Catalogues (hereinafter referred to as "holders, consignors and consignors") may submit an Application for Confirmation of Temporary Inward and Outward Goods to the competent customs before declaration. Apply to check and confirm whether the relevant goods belong to the temporary inbound and outbound goods, and go through the relevant formalities, or directly go through the relevant formalities to the competent customs in the declaration link.

Tips: The customs office in charge refers to the customs office where temporary inbound and outbound goods enter and exit. The customs in charge of domestic exhibitions, trade fairs, conferences and similar activities shall be the customs in the place where the activities are held.

Q: How to declare temporary inbound and outbound cargo?

A: Enterprises can use the "single Window" website 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 situation shall be subject to the examination and approval of the competent customs.

Q: Do I have to pay duty on temporary imports and exports?

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 application by the taxpayer, the Customs may, in accordance with the provisions of the General Administration of Customs, extend the time limit for re-shipment 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 exchange activities;

(3) Instruments, equipment and articles used in news reporting or in the production of films or television programmes;

(4) Instruments, equipment and articles used in scientific research, teaching and medical activities;

(5) the 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 used in the installation, debugging and testing of equipment;

(8) containers for holding goods;

(9) other goods used for non-commercial purposes.

If the above temporarily imported goods are not transported out of the country within the prescribed time limit, or if the temporarily exported goods are not transported into the country within the prescribed time limit, the Customs shall collect customs duties according to law.

Import duties shall be calculated and levied on goods temporarily permitted to enter the country, except for the above-mentioned goods which are exempted from customs duties temporarily, in accordance with the customs value of the goods and the ratio between their residence time in China and their depreciation time.

Q: Can I apply for the refund of the deposit after the execution of temporary inbound and outbound goods is completed within the specified period?

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 party concerned in writing to go through the formalities of return of the guaranteed property and rights under any of the following circumstances:

(1) The parties concerned have performed the relevant legal obligations;

(2) the party is no longer engaged in specific customs business;

(3) The guaranteed property or rights remain after the Customs has taken measures to offset them;

(4) other circumstances requiring refund.

If a party fails to go through the formalities for the return of guaranteed property or rights without justifiable reasons within 3 months from the date of delivery of the written notice requesting the Customs to do so, the Customs shall make a public announcement. If, within one year from the date of the Customs announcement, the party concerned still fails to go through the formalities of return, the Customs shall, after selling off or cashing the guaranteed property and rights according to law, turn them over to the State Treasury.

Q: To WHICH CUSTOMS SHOULD I SUBMIT THE APPLICATION FOR TEMPORARY import and EXPORT GOODS IF THE ATA DOCUMENTS need to BE exhibited in several CITIES in China? Is it necessary to apply to the customs at the entry place for verification when the goods are re-shipped out of the country?

A: IF THE EXHIBITION WITH ATA DOCUMENT NEEDS TO BE exhibited in more THAN ONE CITY IN China, it should submit an application to the customs at the place of entry. Temporary import and export goods can be re-shipped out of/into other places, and the ATA verification center will conduct verification, and the enterprise does not need to apply to the customs of the entry place for verification.

Q: Are temporary imports and exports exempted from inspection?

Answer: ACCORDING TO "LAW OF INSPECTION OF IMPORT AND EXPORT OF COMMODITY OF THE People'S Republic OF China CARRIES OUT REGULATION" 6TH "THE SAMPLE OF ENTRY AND EXIT, GIFT, THE GOODS THAT ENTER AND EXIT TEMPORARILY AND OTHER NON-TRADE SEX ARTICLE, EXEMPTION GIVES INSPECTION. However, unless otherwise provided for by laws and administrative regulations, temporary import and export goods meeting the requirements shall be exempted from inspection.

The above is Dalian Express logistics for you to introduce about Qingdao freight forwarders for dangerous goods of some information types, any questions welcome to contact us!

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