1. Different nature: temporary permission for entry and exit of goods is stored and processed in the territory of the finished product reshipment out of the country as a prerequisite, rather than in the country for the purpose of the final use and consumption. Duty-free goods are in accordance with the "Customs Law", "Import and Export Tariff Regulations", "Import and Export Tariff Rules" and the State Council issued by the implementation of tax concessions, goods imported by the Customs and Excise Department in accordance with the provisions of the exemption or reduction of import taxes, the goods imported in the territory of the use and consumption, and no longer reshipped out of the country.
2. The scope of goods is different: temporary permission for the entry and exit of goods mainly refers to the consignee of imported goods for a specific purpose, approved by the Customs and Excise Department to temporarily enter the country, and in the specified period of time to ensure that the goods are reshipped out of the country in their original condition. Duty-exempted goods include statutory duty-exempted goods, specific duty-exempted goods and temporary duty-exempted goods.
3. Customs supervision is different: temporary permission to enter and exit the territory of the goods supervision is mainly through the management of the statute of limitations, to the end of the year to lift the supervision. Duty-exempted goods are mainly through the write-off management, and then re-exported to lift the supervision.
4. Customs procedures are different: temporary permission for entry and exit of goods in the entry before the application for security, exit when the release of security. Duty-free goods in the entry before the need to apply for tax exemption, and then the Customs and Excise Department to issue tax exemption certificate.
5. The types of goods are different: the types of goods are mainly logistics assets, raw materials, parts and components, etc. The types of duty-exempted goods are mainly fixed assets, raw materials, parts and components. Duty-free goods are mainly fixed assets, equipment, instruments and meters.
Overall, the temporary permission to enter and exit goods and duty-exempted goods in the customs supervision has a different nature and scope, involving different customs procedures and supervision. Therefore, in the import and export trade, it is necessary to accurately grasp the difference between them in order to avoid unnecessary violations.