Do enterprises often have the following questions before declaring temporary inbound and outbound goods: How should I submit an application to the customs? Do I still need to pay taxes when entering or leaving the country? Is there a time limit for re-export/entry? If you have any doubts, please follow Qingdao Express International Logistics to learn about the temporary inbound and outbound goods!

Q: What are the temporary inbound and outbound goods?

Answer: According to the "Administrative Measures of the Customs of the People's Republic of China on 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) Performance and competition supplies used in cultural and sports exchange activities;
(3) Instruments, equipment and supplies used for news reporting or filming of movies and TV programs;
(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 of goods;
(7) Instruments, equipment and supplies used in charitable activities;
(8) Instruments and tools for installation, debugging, testing and repairing of equipment;
(9) Packaging materials for the goods;
(10) Self-driving vehicles for travel and their supplies;
(11) Equipment, instruments and supplies used in the construction of the project;
(12) Test products, equipment and vehicles;
(13) Other temporary inbound and outbound goods stipulated by the General Administration of Customs.

The goods temporarily imported using the Temporary Import Carnet of Goods (hereinafter referred to as "ATA Carnet") are limited to the goods stipulated in the international conventions related to the temporary import of goods to which my country has joined. According to the General Administration of Customs Announcement No. 13 [2019] The "Announcement on Matters Concerning the Supervision of Temporary Entry and Exit Goods" stipulates that China Customs currently accepts ATA Carnets for temporary entry for three purposes: "exhibits", "professional equipment" and "commercial samples".

Q: Which customs should the temporary inbound and outbound goods be declared to?

Answer: According to the "Administrative Measures of the Customs of the People's Republic of China on Temporary Inbound and Outbound Goods", the holder of the ATA carnet, the consignee and consignor of the temporary inbound and outbound goods under the item of the non-ATA carnet (hereinafter referred to as the "certificate holder, the consignee and the dispatcher") “Consignor”) can submit the “Application for Confirmation of Temporary Inbound and Outbound Goods” to the competent customs office before the declaration, to apply for review and confirmation of whether the relevant goods are temporary inbound and outbound goods, and to go through the relevant procedures, or directly to the competent authority during the declaration process. The local customs shall handle the relevant procedures for temporary entry and exit of goods.

Tips: The competent local customs refers to the customs of the temporary inbound and outbound goods entering and leaving the country. The competent customs office for domestic exhibitions, trade fairs, conferences and similar activities is the customs office where the activities are located.

Q: How to declare temporary inbound and outbound goods?

A: Enterprises can go through the China International Trade "Single Window" website (copy and open the website through a browser:
https://www.singlewindow.cn/) → cargo declaration → import/export integrated declaration module Enter the system to submit declaration materials. If the competent customs needs to verify or supplement information, paper materials must be submitted. The specific situation is subject to the review by the competent local customs.

Q: Do I need to pay tax on goods temporarily imported or exported?

Answer: According to the "Regulations of the People's Republic of China on Import and Export Duties", for the following goods temporarily entering or leaving the country with the approval of the customs, the taxpayer shall pay a security deposit equivalent to the tax payable or provide other guarantees to the customs when entering or leaving the country If the taxpayer applies, the customs may not pay the customs duties temporarily, and should be re-exported or re-exported within 6 months from the date of entry or exit; upon the application of the taxpayer, the customs may extend the re-export or re-exit according to the regulations of the General Administration of Customs. Deadline for re-entry:
(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) Performance and competition supplies used in cultural and sports exchange activities;
(3) Instruments, equipment and supplies used for news reporting or filming of movies and TV programs;
(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 of goods;
(7) Instruments and tools for installing, debugging and testing equipment;
(8) Containers for containing goods;
(9) Other goods used for non-commercial purposes.

If the above-mentioned temporarily inbound goods are not re-shipped out of the country within the prescribed time limit, or if the temporarily outbound goods are not re-shipped into the country within the prescribed time limit, the customs shall levy customs duties according to law.

In addition to the above-mentioned temporarily exempted goods that are temporarily exempted from customs duties, import duties shall be calculated and levied according to the dutiable value of the goods and the ratio of their residence time in the country to the depreciation time.

Q: After the temporary inbound and outbound goods are executed within the specified time limit, can the paid deposit be refunded?

Answer: Yes.
According to the "Regulations of the People's Republic of China on Guarantee for Customs Affairs (2018 Amendment)", in any of the following circumstances, the Customs shall notify the parties in writing to go through the procedures for returning the guaranteed property and rights:
(1) The parties have fulfilled the relevant legal obligations;
(2) The party concerned no longer engages in specific customs business;
(3) The guarantee property and rights are still remaining after the customs have taken measures to offset them;
(4) Other circumstances that need to be refunded.
If the party concerned fails to go through the return formalities without justifiable reasons within 3 months from the date of delivery of the written notice of the customs requesting to go through the formalities for the return of the secured property and rights, the customs shall issue an announcement. If the party concerned has not gone through the refund formalities within one year from the date of the announcement of the customs, the customs shall sell or redeem the secured property and rights in accordance with the law and turn it over to the state treasury.

Q: Exhibits imported with ATA carnets need to be exhibited in multiple cities in China. Which customs should I submit the application for temporary inbound and outbound goods? Do I need to apply to the customs at the place of entry for verification when the goods are re-shipped out of the country?

Answer: If the exhibits entering China with the ATA carnet need to be exhibited in multiple cities in China, an application should be submitted to the customs at the place of entry. Temporary inbound and outbound goods can be re-shipped out/inbound from different places, and the ATA Verification Center will perform verification and verification, and enterprises do not need to apply to the customs at the place of entry for verification.

Q: Can temporary inbound and outbound goods be exempted from inspection?

Answer: According to Article 6 of the Regulations on the Implementation of the Import and Export Commodity Inspection Law of the People's Republic of China, "Inbound and outbound samples, gifts, goods temporarily inbound and outbound, and other non-trade items are exempted from inspection. However, laws and administrative regulations stipulate otherwise. Temporary inbound and outbound goods that meet the requirements are exempted from inspection.