Forms of Customs Declaration for Temporary Inbound and Outbound Goods

How does the Customs manage the customs clearance of temporarily imported and exported goods? Don't worry, take you to understand. First, what is the temporary entry and exit of goods

Temporary entry and exit of goods usually refers to international organizations, foreign governments, domestic and foreign enterprises, institutions, groups or individuals in order to carry out economic, technological, scientific, cultural, educational, sports, health and other exchanges and cooperation, as well as engineering, equipment maintenance and other projects, approved by the Customs and the temporary shipment of goods into or out of the territory of our country and need to be reshipped out of the country or Re-shipment of goods into the country.

According to Article 3 of the Measures for the Administration of Temporary Inward and Outward Goods of the Customs of the People's Republic of China (Decree No. 233 of the General Administration of Customs), temporary inward and outward goods include:

(1) Goods to be displayed or utilized in exhibitions, trade fairs, conferences, and similar events;

(2) Goods for performances or competitions utilized in cultural and sports exchange events;

(3) Goods for news reporting or filming of films, movies, and other events;

(4) Goods for the purpose of news reporting or filming of films, movies, and other events. (iii) Instruments, equipment and supplies used for news reporting or filming of movies and TV programs;

(iv) Instruments, equipment and supplies used for scientific research, teaching and medical activities;

(v) Transportation vehicles and special vehicles used in the activities listed in subparagraphs (a) to (d) of this paragraph;

(vi) Goods samples;

(vii) Instruments, equipment and supplies used in charitable activities;

(viii) Instruments, equipment and supplies used for charitable activities;

(ix) Goods used in the production and distribution of goods;

(x) Goods used in the production and distribution of goods;

(y) Goods used in the production of goods;

(ix) Packaging materials for goods;

(x) Self-driving vehicles and their supplies for tourism;

(xi) Equipment, instruments and supplies for construction;

(xii) Products, equipment and vehicles for testing;

(xiii) Other temporary import/export items as prescribed by the General Administration of Customs General Administration of Customs regulations of other temporary entry and exit of goods.

The document specifies the scope of the above goods:

China - Central and Eastern Europe Expo Central and Eastern European Countries Characteristic Commodities Pavilion

"Exhibitions, trade fairs, conferences and similar events"

refers to:

1. trade, industrial, agricultural, craft exhibitions, as well as trade fairs, expositions;

2. exhibitions or conferences organized for charitable purposes;

3. exhibitions or conferences organized for the promotion of scientific and technological, educational, cultural and sports exchanges, tourism or civil friendship;

4. meetings of delegates of international organizations or international groups;

5. commemorative congresses organized by the government.

Reminder Note

:In stores or other places of business for the purpose of selling foreign goods organized by the non-public **** exhibition does not belong to this approach referred to as exhibitions, fairs, conferences and similar activities.

"Exhibits"

means:

1. goods displayed at exhibitions;

2. goods used for demonstration of machines or appliances exhibited at exhibitions;

3. building materials for setting up temporary booths and decorative materials;

4. films, slides, videotapes, audiotapes, instruction manuals, etc., publicizing the display of goods, Video cassettes, audio cassettes, manuals, advertisements, CD-ROMs, display devices, etc.;

5. Other goods used for exhibition display.

"Sample goods"

refers to samples of goods for display, operational demonstration, ordering for reference, as well as detection, testing, but does not include the same consignee or consignor imported or exported more than a reasonable amount of the same goods.

"Equipment, instruments and supplies used in construction"

refers to the Sino-foreign cooperative projects, the foreign party to bring in and the Chinese side does not need to pay the cost of construction equipment, instruments and supplies.

"Customs approval of other temporary entry and exit of goods"

refers to the Customs approval of national key projects and special needs of the temporary entry and exit of goods.

"Packaging materials"

refers to the original state of the material used to pack, protect, fill or separate the goods, as well as for transportation, loading and unloading or stacking devices.

Customs reminder note:

In stores or other places of business to sell foreign goods for the purpose of organizing non-public **** exhibition does not belong to the measures referred to in the exhibition, trade fairs, conferences and similar activities.

Second, the temporary entry and exit of goods customs clearance process

Temporary entry and exit of goods in charge of the Customs for the territory of the exhibition, trade fairs, conferences and similar activities held in the location of the Customs or customs of the entry and exit of goods. Temporary entry and exit of goods through the transit mode of transportation in and out of the country, the competent customs for the transit of the customs pointing to the place of shipment or departure customs.

According to the "People's Republic of China *** and State Customs temporary entry and exit of goods management measures" stipulates that the temporary entry and exit of goods customs clearance and supervision process:

(a) declaration

temporary entry and exit of goods consignee or consignor can be declared to the competent customs to submit a "temporary entry and exit of goods to confirm the application" to apply for the goods concerned whether the goods belong to the temporary entry and exit of goods for examination and confirmation, and to handle the relevant procedures, but also to the competent customs for the temporary importation and exportation of goods. And for the relevant procedures, but also in the declaration of the link directly to the competent Customs for temporary entry and exit of goods related procedures.

The declaration is submitted in accordance with the provisions of the Customs declaration management documents. Among them, the temporary entry of goods such as China's accession to the international convention on the temporary import of goods in the goods, can use the temporary import of goods in the book of documents (hereinafter referred to as "ATA documents"), declaration of imports should be submitted to the Customs and Excise Department to submit a valid ATA book of documents, according to the relevant provisions of the Customs and Excise Department to accept only in Chinese or English fill in the ATA book of documents. The customs will only accept ATA documents filled in Chinese or English according to the relevant regulations.

ATA documents issued by the China International Chamber of Commerce

(B) tax guarantee and tax collection

According to "Chinese People's *** and the State Import and Export Tariff Regulations" (hereinafter referred to as "Tariff Regulations"), Article 42 provides that eligible temporary entry and exit of goods at the time of entry or exit can be paid to the Customs equal to the amount of taxes payable on the deposit or to provide other guarantees, temporary payment of taxes. The duty will not be paid temporarily.

In addition to the provisions of Article 42 of the Customs Tariff Regulations, other temporary entry and exit of goods. Customs in accordance with the goods declared the date of entry and exit of the applicable exchange rate, tax rate, audit to determine the duty-paid price, monthly tax, or within the specified period of time when the goods are re-exported or re-exported into the country to collect taxes.

Temporary entry and exit of goods in addition to depreciation or loss due to normal use, should be reshipped out of the country in accordance with the original condition, reshipped into the country. And should be imported or exported within six months from the date of the competent Customs for reshipment out of the country, reshipment procedures, can also be handled off-site, and reshipment of goods out of the country, reshipment of goods into the country, to the competent Customs for the closure of the case.

Recyclable packaging in the customs supervision of the iron frame

Customs remind attention

Temporary entry of goods from abroad into the Customs special supervisory areas and bonded supervision places, is not a reshipment out of the country.

Temporary inbound and outbound goods are not reshipped out of the country or reshipped into the country within the prescribed period, and the taxpayer is not in the prescribed period before the expiration of the Customs declaration of import and export and tax procedures, the Customs, in addition to the collection of taxes due in accordance with the provisions of the Customs and Excise Department, and from the date of expiration of the prescribed period of time to the date of declaration of taxpayers pay tax on a daily basis to add a tax of five ten thousandths of the tax to be paid late fees.