I. Overview of Temporary Inbound and Outbound Goods
(1) meaning
Goods that are temporarily allowed to enter the country refer to goods that are temporarily allowed to enter the country for a specific purpose and are re-transported out of the country within the prescribed time limit.
Goods that are temporarily allowed to leave the country refer to goods that are temporarily allowed to leave the country for a specific purpose and are transported back into the country within the prescribed time limit.
(2) Characteristics (Proficiency)
1, conditional temporary exemption from tax payment.
2. Exemption from import and export license.
3. Re-transport into and out of the country as it is within the prescribed time limit.
4. Go through the customs declaration formalities according to the actual use of the goods.
True or false questions (2006 examination questions)
Import and export taxes and fees will not be paid for the time being when the goods temporarily allowed to enter and leave the country are declared to the customs, but the consignee and consignor must guarantee to the customs.
Answer: Yes.
(3) Scope (two categories)
1. Category I: goods temporarily entering or leaving the country with the approval of the customs, and transported out of the country or into the country within the specified time limit after paying the deposit. There are 12 items in the scope 1 * * (see page 169 of the textbook).
2. Category II: Temporary inbound and outbound goods that need to pay import and export tax when the goods are transported out of the country or into the country on a monthly basis or within a specified period of time shall be calculated according to the duty-paid price of the goods and the ratio of their detention time to depreciation time. (No exam required)
Two. Temporary examination and approval of customs declaration procedures for inbound and outbound goods
(1) Goods temporarily allowed to enter or leave the country using ATA carnets.
Overview of 1.ATA documentary
(1) meaning
ATA Documentary Book: the abbreviation of "Temporary Import Documentary Book" refers to the international documents used in the Convention on Temporary Import of Goods and its Annex A and ATA Convention adopted by the World Customs Organization, which are used to replace the customs declarations and tax guarantees for the temporary import and export of goods by the customs of each contracting party.
(2) Format (Understanding)
China Customs only accepts ATA carnets filled in Chinese or English.
(3) Application
Only in the case of item 12: goods for exhibitions, fairs and similar activities. In addition, China does not accept ATA carnet for import and export declaration.
True or false questions (2002 examination questions)
ATA carnet is not only an international temporary import declaration document, but also a guarantee with international effect. At present, ATA carnet is only applicable to the goods displayed or used in exhibitions, fairs, conferences and similar activities in China.
Answer: Correct.
(4) management
① Issuance guarantee institution: China International Chamber of Commerce is the issuance guarantee institution of ATA carnet in China.
② Management organization: The General Administration of Customs set up ATA verification center in Beijing Customs.
③ Deferred approval
Within six months from the date of entry and exit of the goods, if it is more than six months, apply to the customs for extension, no more than three times, and each extension shall not exceed six months.
30 working days before the expiration of the prescribed time limit, if an application for extension is submitted to the customs of the place where the goods temporarily enter or leave the country, and the customs directly under it accepts the application for extension, a Decision on Approval of Temporary Entry and Exit of Goods in People's Republic of China (PRC) (or a Decision on disapproval) shall be issued within 20 working days from the date of accepting the application.
If the extension period is more than 24 months, and it still needs to be extended after the expiration of the extension period of 18 months, the customs directly under the competent place shall report to the General Administration of Customs for approval.
Multiple choice questions (2008 test questions)
The temporary entry and exit period of exhibits declared in ATA Documentary shall be from the date of entry and exit (). If the time limit is exceeded, the holder of ATA carnet can apply to the customs for extension. Exhibits that have been exhibited for more than 24 months need to be postponed after the expiration of the 18 month extension period, and will be approved by ().
A.6 months; Customs directly under the competent authority
B.6 months; General Administration of Customs
C. 12 months; Customs directly under the competent authority
D. 12 months; General Administration of Customs
Answer: b
④ recourse
If the goods temporarily imported under the ATA carnet are not transported out of the country or in transit according to the regulations, the ATA carnet verification center shall lodge a claim with the China International Chamber of Commerce. Within 9 months, if the goods provided by China International Chamber of Commerce have been re-shipped out of the country or have gone through the import formalities, ATA verification center may revoke the recourse; If the certificate is not provided after 9 months, the China International Chamber of Commerce will pay customs duties and fines.
2. Customs declaration procedures (understanding)
(1) Import and export declaration
To declare inbound and outbound goods with ATA carnet, you don't need to submit import and export license to the customs, and you don't need to provide additional guarantee.
(2) Customs clearance
If the inbound exhibits and outbound exhibits are transported out of the country or into the country within the prescribed time limit, the customs shall endorse the white and yellow transport documents respectively, and keep the original documents, and return the stubs together with other holders of ATA documents, officially canceling customs clearance.
If it cannot be re-shipped into or out of the country as required, China Customs will lodge a claim with China International Chamber of Commerce (guarantee institution).
(2) Inbound and outbound exhibits that have not been declared with ATA documents.
1. Scope of inbound and outbound exhibits
(1) Exhibits (main)
Imported exhibits include goods and articles for exhibition or exhibition, articles for machinery or appliances for exhibition, building materials and decorative materials for booths temporarily set up by exhibitors, films, slides, video tapes, brochures, advertisements, CDs, display equipment, etc. Used to display and publicize exhibits.
* Exhibition articles imported duty-free according to relevant regulations: 5 items, see page 173 of the textbook (emphasis).
* The conditions that the above five items should meet: see page 173 of the textbook.
* Special provisions (key points)
(a) the small commodities sold during the exhibition belong to the scope of general imported commodities;
② Alcohol, tobacco products and fuel used during the exhibition are not managed according to the general import and export goods, but the customs will impose tariffs on these goods and tax them on behalf of the import link. For the goods subject to license management, the license shall be submitted for inspection.
(2) Outbound exhibits
① Including: exhibits, and publicity materials, decorations, entertainment and other office supplies related to exhibition activities.
(2) Small commodities and exhibits related to exhibition activities may be declared out of the country according to the exhibits; Those who fail to re-enter the country within the prescribed time limit shall go through the general export procedures, submit their export licenses and pay export duties.
2. Temporary entry and exit period of exhibits (same as ATA carnet)
The temporary entry period of imported exhibits is six months, that is, the exhibits will be transported out of the country within six months from the date of entry. If it is more than six months, it shall apply to the customs for an extension of not more than three times, and each extension shall not exceed six months.
30 working days before the expiration of the prescribed time limit, if an application for extension is submitted to the customs of the place where the goods temporarily enter or leave the country, and the customs directly under it accepts the application for extension, a Decision on Approval of Temporary Entry and Exit of Goods in People's Republic of China (PRC) (or a Decision on disapproval) shall be issued within 20 working days from the date of accepting the application.
If the extension period is more than 24 months, and it still needs to be extended after the expiration of the extension period of 18 months, the customs directly under the competent place shall report to the General Administration of Customs for approval.