(1) Submission of customs declaration documents: original waybill, customs declaration authorization, inspection authorization, invoice, packing list, testing agreement, testing instructions.
(2) Temporary import and export goods, in accordance with the provisions of the Customs Law, shall be reshipped out of the country within six months from the date of importation of the goods in full, and if the goods are not reshipped out of the country after the expiration of the time limit, the customs declaration shall be made by the declarant to the Customs for the formal importation and payment of taxes. However, for units that need to extend the period of use in the territory for some reasons, they should apply to the Customs before the expiration of the temporary importation period, and shall go through the extension formalities after examination and approval. After the expiration of the extension period, except with the special permission of the General Administration of Customs, will not be extended.
(3) temporarily imported goods into the country, the declarant shall fill out the import declaration of goods in triplicate (one of which is signed by the Customs and Excise Department after the delivery of the owner of the retention), accompanied by a list of imported goods and the State Council's competent ministries, bureaus, or the provinces, autonomous regions, municipalities directly under the Central Government (including municipalities with a single-listed city) or the people's government or competent departments, bureaus and above, the approval of the documents to the Customs declaration of importation. Temporary imported goods need to be transported to other domestic customs clearance for customs formalities, the declarant should be in accordance with the provisions of the Customs supervision of transit transportation for customs formalities.
(4) temporarily imported and exported goods approved by the Customs, the declarant shall pay to the Customs equivalent to the tax deposit, or provide a written guarantee accepted by the Customs. Temporary imported goods due for reshipment out of the country, the Customs found to be the original imported goods, refund of the deposit paid or the written guarantee submitted by the cancellation of the case.
(5) approved by the Customs temporarily imported goods must meet the two basic conditions of foreign ownership and re-export in the original condition, and can only be used for the purpose declared to the Customs. Without Customs permission may not be sold, transferred or diverted to other uses. After the expiration of the period is not reshipped out of the country, and did not apply for formal import procedures, the Customs will be punished in accordance with customs regulations.
Expanded InformationThe following goods approved by the Customs temporary entry or temporary exit, in the temporary import and export of the taxpayer to the Customs equivalent to the amount of tax deposit or provide other guarantees, you can not pay customs duties, and should be re-exported from the date of entry or exit or reshipment of the re-entry within six months; the taxpayer applies for, the Customs may be in accordance with the provisions of the General Administration of Customs The Customs may, upon application by the tax-obligor, extend the period of re-export or re-shipment into the country in accordance with the provisions of the General Administration of Customs:
(1) goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) supplies for performances and competitions used in cultural and sports exchanges;
(3) instruments, equipment and supplies used in news reporting or filming of movies and television programs;
(D) Instruments, equipment and supplies used in scientific research, teaching and medical activities;
(E) Transportation and special vehicles used in the activities listed in subparagraphs (a) to (d) of this paragraph;
Baidu Wikipedia - Import and Export Customs Clearance Procedure