General Administration of Customs Order No. 233 (Order on the Promulgation of the "Measures of the Customs of the People's Republic of China for the Administration of Temporary Entry and Exit Goods")
Order No. 233
The "Measures of the Customs of the People's Republic of China for the Administration of Temporary Entry and Exit Goods" were reviewed and adopted at the administrative meeting of the General Administration of Customs on November 20, 2017, and are hereby promulgated and shall come into effect on February 1, 2018. The "Regulations of the Customs of the People's Republic of China on the Administration of Temporary Entry and Exit Goods" promulgated by Order No. 157 of the General Administration of Customs on March 1, 2007, and the "Amendments of the General Administration of Customs" promulgated by Order No. 212 of the General Administration of Customs on December 25, 2013 The Decision of the Customs of the People's Republic of China on the Management Measures for Temporary Entry and Exit Goods shall be abolished at the same time.
Director Yu Guangzhou
December 8, 2017
Measures of the Customs of the People's Republic of China for the Administration of Temporary Entry and Exit Goods
Chapter 1 General Principles
Article 1 In order to regulate customs supervision of goods temporarily entering and leaving the country, in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law"), the Import and Export Tariff Regulations of the People's Republic of China (hereinafter referred to as the "Tariff Regulations") and relevant These Measures are formulated in accordance with the provisions of laws and administrative regulations.
Article 2 The Customs shall apply these Measures to the management of goods temporarily entering the country, temporarily leaving the country and being re-transported out of the country or re-transported into the country within the specified period.
Article 3 The term “temporarily imported and exported goods” as mentioned in these Measures includes:
(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) Performance and competition supplies used in cultural and sports exchange activities;
(3) Instruments, equipment and supplies used for news reporting or filming movies and TV programs;
(4) Instruments, equipment and supplies used to carry out scientific research, teaching and medical activities;
(5) Transportation and special vehicles used in the activities listed in items (1) to (4) of this paragraph;
(6) Samples;
(7) Instruments, equipment and supplies used in charity activities;
(8) Instruments and tools used for installation, debugging, testing and repair of equipment;
(9) Packaging materials for containing goods;
(10) Self-driving transportation vehicles and supplies for tourism;
(11) Equipment, instruments and supplies used in project construction;
(12) Products, equipment and vehicles for testing;
(13) Other temporary entry and exit goods specified by the General Administration of Customs.
The goods temporarily imported using the Temporary Import Carnet (hereinafter referred to as the "ATA Carnet") are limited to the goods stipulated in the international conventions on the temporary import of goods that my country has joined.
Article 4 The tax collection and administration of goods temporarily entering and leaving the country shall be implemented in accordance with the relevant provisions of the Tariff Regulations.
Article 5 Unless otherwise provided by the international treaties and agreements that my country has concluded or participated in, as well as national laws, administrative regulations and the rules of the General Administration of Customs, goods temporarily entering and exiting the country are exempt from submitting license documents for inspection.
Article 6 Goods temporarily entering or exiting the country shall be re-transported out of the country and re-transported into the country in their original condition, except for depreciation or loss due to normal use.
Chapter 2 Supervision of Temporary Entry and Exit Goods
Article 7 The ATA carnet holder and the consignee and consignor of temporary entry and exit goods under non-ATA carnet (hereinafter referred to as "the holder, consignee and consignor") may submit the " "Application Form for Confirmation of Temporary Entry and Exit Goods", to apply for review and confirmation of whether the relevant goods are temporary entry and exit goods, and to go through the relevant procedures. You can also go through the relevant procedures for temporary entry and exit goods directly to the competent customs during the declaration process.
Article 8 The holder of an ATA carnet shall submit a valid ATA carnet and relevant commercial documents or supporting materials to the customs.
Article 9 For temporary outbound goods under the ATA carnet, the China Council for the Promotion of International Trade (China Chamber of International Commerce) will provide a general guarantee to the General Administration of Customs.
Unless otherwise provided, the consignee and consignor of temporary inbound and outbound goods under non-ATA carnets shall provide guarantees to the competent customs in accordance with relevant regulations.
Article 10 Goods temporarily entering or exiting the country shall be re-transported out of the country or re-transported into the country within 6 months from the date of entry or exit.
If the time limit needs to be extended due to special circumstances, the certificate holder, consignor and consignor shall go through the extension procedures with the competent customs office. The extension shall not exceed 3 times, and each extension shall not exceed 6 months. After the extension period expires, the goods must be re-transported out of the country, re-transported into the country or the import and export procedures must be completed.
If temporary inbound and outbound goods used for national key projects and national scientific research projects, as well as exhibits participating in exhibitions with an exhibition period of more than 24 months, still need to be extended after the expiration of the extension period specified in the preceding paragraph, they shall be approved by the customs directly under the competent authority.
Article 11 If the time limit for temporary entry and exit of goods needs to be extended for re-transportation into or out of the country, the license holder, consignee and consignor shall go through the extension procedures with the competent customs before the expiration of the prescribed period, and submit the "Temporary Import/Exit of Goods" Departure Extension Application Form" and related materials.
Article 12 Temporarily imported and exported goods can be re-exported out of the country or re-transported into the country in other places. The customs at the place of re-export and re-transport into the country will retrieve the original electronic data of the customs declaration form for temporary entry and exit goods to handle relevant procedures.
The ATA carnet holder shall use the ATA carnet to go through relevant procedures with the customs at the place of re-export and re-entry.
Article 13 If goods temporarily entering or exiting the country need to be imported or exported, the consignee or consignor of the goods temporarily entering or exiting the country shall go through the import and export procedures with the competent customs office before the expiration of the time limit for re-exporting the goods out of the country or re-transporting the goods into the country.
Article 14 The consignee or consignor of goods temporarily entering or exiting the country shall go through the closing procedures with the competent customs office after the goods are re-transported out of the country or re-transported into the country.
Article 15 The customs shall supervise and manage temporary entry and exit business through risk management, credit management and other means.
Article 16 If the goods temporarily imported or exported are damaged due to force majeure and cannot be re-transported out or in the country in their original condition, the license holder, consignee and consignor shall report to the competent customs in a timely manner, which may be done with a certificate issued by the relevant department. The materials must go through the procedures for re-exportation out of the country and re-importation into the country; if they are lost due to force majeure, the goods may be deemed to have been re-exported out of the country or re-imported after verification by the competent customs.
If temporarily imported or exported goods are damaged or lost due to reasons other than force majeure, the license holder, consignor and consignor shall handle customs procedures in accordance with the relevant regulations on the import and export of goods.
Chapter 3 Supervision of Temporary Import and Export Exhibits
Article 17 Organizers of domestic exhibitions and organizers and exhibitors who hold or participate in exhibitions abroad (hereinafter referred to as "exhibition organizers and exhibitors") may report to the competent customs before the exhibits enter or leave the country. Report, and submit the list of exhibits and exhibition certification materials. You can also submit the above materials to the competent customs when the exhibits enter or exit the country and go through relevant procedures.
For domestic exhibitions that apply for customs supervision, the exhibition organizer and exhibitor should submit relevant materials to the competent customs office and go through customs procedures before the exhibits enter the country.
Article 18 If an exhibition needs to be held in two or more customs areas within the territory of my country, customs transfer procedures for incoming exhibits that do not provide full guarantee to the customs must be handled in accordance with regulations.
Article 19 The quantity and total value of the following supplies for consumption and distribution during domestic exhibitions (hereinafter referred to as "exhibition supplies") shall be determined by the customs based on the nature of the exhibition, the size of the exhibitors, the number of visitors, etc. If it is verified that within a reasonable range, import duties and import link taxes will be exempted in accordance with relevant regulations:
(1) Small samples in exhibitions, including samples of food or beverages that are imported in original packaging or made from imported bulk raw materials during the exhibition;
(2) Materials that are consumed or damaged during operation demonstrations for the machines or devices on display;
(3) Low-value goods consumed in setting up and decorating temporary exhibition stands;
(4) Relevant promotional materials distributed free of charge to the audience during the exhibition;
(5) Files, forms and other documents for exhibition use.
The goods listed in item (1) of the preceding paragraph shall meet the following conditions:
(1) Provided free of charge by the exhibitor and exclusively for free distribution to the audience for use or consumption during the exhibition;
(2) The unit price is low and used as advertising samples;
(3) Not suitable for commercial use, and the unit capacity is significantly less than the minimum retail packaging capacity;
(4) Although the food and beverage samples are not distributed in the packaging specified in item (3) of this paragraph, they are indeed consumed during the event.
Article 20: Alcoholic beverages, tobacco products and fuels included in exhibition supplies are not subject to tax exemption regulations.
If the exhibition supplies listed in Item (1) of Paragraph 1 of Article 19 of these Measures are imported in excess of the limit, the excess shall be taxed in accordance with the law; Items (2), (3) and (4) of Paragraph 1 The listed exhibition supplies that have not been used or consumed must be re-exported out of the country; if they are not re-exported, the import procedures must be completed in accordance with regulations.
Article 21 If the customs sends personnel to the exhibition venue, with the consent of the competent customs, the exhibition organizer may be exempted from submitting a guarantee to the customs for the exhibits.
Exhibition organizers shall provide necessary office conditions and cooperate with customs staff in performing official duties.
Article 22 Inbound exhibits that have not provided guarantee to the customs shall be stored at the customs supervision operation site during the non-exhibition period. If the goods need to be removed due to special reasons, they must obtain the consent of the competent customs and provide corresponding guarantees.
Article 23 Goods temporarily imported and exported for the purpose of holding trade fairs, conferences or similar activities shall be supervised in accordance with the relevant provisions on the supervision of exhibits in these Measures.
Chapter 4 Management of ATA Carnet
Article 24 The China Council for the Promotion of International Trade (China Chamber of International Commerce) is the issuing and guaranteeing agency for my country’s ATA carnets. It is responsible for issuing outbound ATA carnets and submitting the Chinese electronic text of the issued carnets to the customs. Assist the customs to confirm the authenticity of the ATA carnet, and bear the relevant taxes, fees and fines incurred by the ATA carnet holder due to violation of temporary entry and exit regulations.
Article 25 The General Administration of Customs shall establish an ATA verification center to perform the following duties:
(1) Conduct verification, statistics and recourse on ATA carnets;
(2) At the request of the guarantor of a member state, based on the relevant original documents, provide proof that the goods temporarily imported and exported under the ATA carnet have entered the country or been re-exported from my country;
(3) Coordinate and manage the relevant verification and write-off business of national customs ATA carnets.
Article 26 Customs only accepts ATA carnets filled out in Chinese or English.
Article 27 If the ATA carnet is damaged or lost, the ATA carnet holder shall take the ATA carnet reissued by the original issuing agency to the competent customs for confirmation.
The items filled in the reissued ATA carnet should be the same as those in the original ATA carnet.
Article 28 If the temporary inbound and outbound goods under the ATA carnet stay within the country or abroad beyond the validity period of the ATA carnet, the ATA carnet holder shall renew the ATA carnet with the original issuing agency. The renewed ATA carnet can replace the original ATA carnet after confirmation by the competent customs office.
Only the validity period and carnet number of the renewed ATA carnet can be changed, and other items should be consistent with the original carnet. When the renewed ATA carnet is activated, the original ATA carnet becomes invalid.
Article 29 If the temporarily imported goods under the ATA carnet fail to be re-exported or transited in accordance with regulations, the ATA Verification Center shall file a recourse with the China Council for the Promotion of International Trade (China Chamber of International Commerce). Within 9 months from the date of filing the recourse, if the China Council for the Promotion of International Trade (China Chamber of International Commerce) provides the customs with proof that the goods have been re-shipped out of the country within the prescribed period or that the import procedures have been completed, the ATA Verification Center may cancel the recourse. ; If the above certificate is not provided after the expiration of 9 months, the China Council for the Promotion of International Trade (China Chamber of International Commerce) shall pay taxes and fines to the customs.
Article 30 When the temporarily imported goods under the ATA carnet are re-exported out of the country, if for some reason they have not been verified or endorsed by my country’s customs, the ATA verification center shall rely on the customs of another contracting country to endorse the batch of goods on the ATA document. Proof that the goods have entered or been re-exported from the country, or other documents recognized by my country's customs that can prove that the goods have actually left my country, will be used as proof that the goods have been re-exported from my country, and the ATA carnet will be verified. pin.
Chapter 5 Supplementary Provisions
Article 31 Violations of these Measures that constitute smuggling, violations of customs supervision regulations or other violations of customs laws shall be dealt with by the customs in accordance with the relevant provisions of the Customs Law and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Punishments; Constitute a crime, be held criminally responsible.
Article 32 Goods temporarily imported from abroad and transferred to special customs supervision areas and bonded supervision sites are not considered to be re-exported out of the country.
Article 33 These Measures do not apply to the supervision of inbound and outbound containers used to load goods under customs supervision.
Article 34 If the temporary import and export items exceed the reasonable quantity for personal use, they shall be supervised in accordance with these Measures.
Article 35 The meanings of relevant terms used in these Measures:
Exhibitions, trade fairs, conferences and similar events refer to:
(1) Trade, industry, agriculture, and craft exhibitions, as well as trade fairs and expositions;
(2) Exhibitions or conferences organized for charitable purposes;
(3) Exhibitions or conferences organized to promote exchanges in science and technology, education, culture and sports, carry out tourism activities or people-to-people friendship;
(4) Meetings of representatives of international organizations or international group organizations;
(5) Commemorative congresses organized by the government.
Non-public exhibitions organized in stores or other business places for the purpose of selling foreign goods do not belong to exhibitions, trade fairs, conferences and similar activities as mentioned in these Measures.
Exhibits refer to:
(1) Goods displayed at the exhibition;
(2) Goods used for displaying machines or equipment in demonstration exhibitions;
(3) Building materials and decorative materials for setting up temporary exhibition stands;
(4) Movies, slides, video tapes, audio tapes, manuals, advertisements, CDs, display equipment, etc. to promote and display goods;
(5) Other goods used for exhibition display.
Packaging materials refer to materials used to package, protect, fill or separate goods as is, as well as devices used for transportation, loading, unloading or stacking.
The competent customs office refers to the customs office at the place where goods temporarily enter and exit the country. The customs office in charge of domestic exhibitions, trade fairs, conferences and similar activities shall be the customs office where the activities are located.
Article 36 The documents specified in these Measures shall be separately formulated and issued by the General Administration of Customs.
Article 37 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 38 These Measures shall come into effect on February 1, 2018. The "Regulations of the Customs of the People's Republic of China on the Administration of Temporary Entry and Exit Goods" promulgated by Order No. 157 of the General Administration of Customs on March 1, 2007, and the "Amendments of the General Administration of Customs" promulgated by Order No. 212 of the General Administration of Customs on December 25, 2013 The Decision of the Customs of the People's Republic of China on the Management Measures for Temporary Entry and Exit Goods shall be abolished at the same time.
