Have you ever struggled with the complex customs clearance process for temporarily imported or exported goods like exhibition items or testing equipment? Have high tax liabilities discouraged your international trade activities? This guide simplifies the key aspects of temporary import/export procedures in China, including customs declaration processes, tax policies, and re-export timelines.
1. Understanding Temporary Import/Export Goods
According to Chinese customs regulations, temporary import/export goods refer to items permitted to enter or exit Chinese territory for specific purposes within defined timeframes, after which they must be re-exported or re-imported. These goods typically serve purposes such as exhibitions, cultural exchanges, or scientific research.
The "Administrative Measures of the Customs of the People's Republic of China on Temporary Entry and Exit Goods" categorizes these goods into 13 types:
- Goods displayed or used at exhibitions, trade fairs, conferences, and similar events
- Performance and competition equipment for cultural/sports exchanges
- Equipment for news reporting, film/TV production
- Scientific, educational, and medical equipment
- Transportation vehicles and special-purpose vehicles for these activities
- Commercial samples
- Equipment for charitable activities
- Instruments/tools for equipment installation, debugging, testing, or repair
- Packaging materials
- Tourist vehicles and related items
- Construction equipment and instruments
- Test products, equipment, and vehicles
- Other goods specified by customs authorities
The ATA Carnet (an international customs document) can simplify procedures for temporary imports. China currently accepts ATA Carnets for three purposes: exhibition goods, professional equipment, and commercial samples.
2. Customs Declaration: Where to Apply?
ATA Carnet holders or temporary import/export goods consignees may submit a "Temporary Import/Export Goods Confirmation Application" to the supervising customs office for verification before formal declaration. Alternatively, they may directly complete procedures during the declaration process.
Note: The supervising customs office refers to the customs authority at the goods' entry/exit point. For domestic exhibitions/trade fairs, it's the customs office where the event occurs.
3. Customs Declaration: Operational Process
Companies can complete declarations through China's International Trade "Single Window" platform:
- Access the "Single Window" website and select the "Goods Declaration" module
- Enter the integrated import/export declaration system
- Complete and submit declaration forms as prompted
- Submit physical documents if required by customs
4. Tax Policies for Temporary Goods
Under China's Import/Export Tariff Regulations, certain temporary imports/exports may qualify for tariff suspension if they meet these conditions:
- The importer/exporter provides equivalent tax deposits or other guarantees
- Goods must be re-exported/re-imported within six months
- Extensions may be granted upon application
Important: Failure to re-export/re-import within stipulated periods will result in tariff assessments. For goods outside the tariff suspension scope, customs calculates duties based on the goods' value and duration in China relative to depreciation periods.
5. Deposit Refund Procedures
After completing temporary import/export procedures within required timeframes, companies may apply for deposit refunds. According to China's Customs Guarantee Regulations, refunds occur when:
- All legal obligations are fulfilled
- The party ceases relevant customs activities
- Remaining funds exist after customs offsets
- Other qualifying circumstances
Note: Parties must complete refund procedures within three months of customs notification. After one year of non-compliance, customs may liquidate deposits as state revenue.
6. Multi-City Exhibition Goods
For exhibition goods entering under ATA Carnets that will tour multiple Chinese cities, applications should be submitted to the entry-point customs office. These goods may exit from different locations, with the ATA Cancellation Center handling verification without requiring entry-point customs involvement.
7. Goods Exempt from Inspection
China's Import/Export Commodity Inspection Law exempts certain non-commercial goods from inspection, including samples, gifts, and temporary import/export items, unless otherwise specified by laws or regulations.
Navigating China's temporary import/export procedures requires careful attention to evolving regulations. Professional customs brokers can provide valuable guidance to ensure smooth transactions.