1. Classification: In accordance with the provisions of the Customs Tariff Regulations, goods temporarily permitted to enter or leave the country are divided into two categories:
One category is the temporary entry or exit of goods approved by the Customs, at the time of entry or exit of taxpayers pay to the Customs equivalent to the amount of tax payable on the deposit or provide other guarantees can be temporarily suspended from the payment of taxes, and in accordance with the stipulated time limit for the reshipping of goods out of the country or re-exported into the country;
The other category shall be calculated in accordance with the duty-paid price of the goods and the proportion of their retention time and depreciation time in and out of the territory of the temporary entry and exit of goods subject to monthly import and export tax.
2. Scope: the scope of the former category of goods temporarily permitted to enter or leave the country are:
(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 TV programs;
(4) goods used in the production of movies and TV programs; and (5) goods used in the production of movies and TV programs. (4) Instruments, equipment and supplies used in scientific research, teaching and medical activities;
(5) Transportation and special vehicles used in the activities listed in the above four items;
(6) Temporary inward and outward samples;
(7) Instruments, equipment and supplies used in charitable activities;
(8) Instruments, equipment and supplies used in the installation, commissioning and testing of equipment;
(9) Instruments, equipment and supplies used in the installation, commissioning and testing of equipment. (8) Instruments and tools used in the installation, commissioning and testing of equipment;
(9) Containers for goods;
(10) Equipment, instruments and supplies used in the construction of projects;
(11) Goods temporarily imported into or exported from the country for non-commercial purposes. The latter category of goods temporarily permitted to enter or leave the country refers to other goods temporarily permitted to enter or leave the country other than the above nine goods.