Conditions

1. The goods imported for re export or re imported for export must be the same goods and have not undergone any changes.

Return within 6 months.

Scope of application

Goods displayed or used in exhibitions, trade fairs, conferences, and similar events; Performance and competition equipment used in cultural and sports exchange activities; Instruments, equipment, and supplies used for news reporting or filming movies and television programs; Instruments, equipment, and supplies used for scientific research, teaching, and medical activities; The transportation vehicles and special vehicles used in the four activities listed above; Temporary import and export of goods samples for instruments and tools used in the installation, commissioning, and testing of equipment; The container used to temporarily import and export goods for non-commercial purposes.

Temporary import and export advantages

1. In principle, import and export taxes are temporarily exempted without the need for guarantee conditions.

2. In principle, import and export licenses are exempt from inspection, but for certain import and export items that are still under national control, corresponding documents and certificates are still required to be inspected during import and export, except for special customs requirements. For example, radio equipment, animals and plants that require inspection and quarantine, drugs, food, and other items.

Temporary import and export deadline

All goods should be re exported within six months from the date of import. If they are not re exported after the deadline, the customs declarer should handle the formal import and tax procedures with the customs (according to general trade customs declaration). However, for units that need to extend their usage period within the country due to reasons, they should apply to the customs one month in advance before the temporary import period expires, and after approval, the extension procedures can be processed. You can apply to the customs for an extension twice, with a maximum extension of 6 months each time.

Customs declaration process

1. The preliminary application takes 7-10 days and requires three-level approval (clerk, section chief, customs chief).

2. After approval, the process follows the general trade customs declaration process. 3. If importing first and exporting later, a deposit similar to taxes needs to be paid. When exporting, the customs declarer goes to the customs to verify and return the deposit; If exporting first and then importing, there is no need for a deposit.