Probably everyone has heard of temporary import and export in the process of import and export, then what is temporary import and export？What are the customs procedures for temporary import and export？
Temporary import and export temporary declaration process introduction。
Temporary import and export goods refer to international organizations, foreign governments, foreign enterprises and enterprises, mass organizations or individuals in Hong Kong and Macao。In order to be temporarily transported in China, exports must be resumed within the specified time。
Temporary imports include:
Photography equipment, films, films, videos, vehicles, costumes, props, etc. brought by domestic units to shoot or cooperate with the shooting of films, videos, pictures and slides in China;
Equipment, props, costumes, vehicles, animals, etc. brought to China to participate in sports competitions or artistic performances;
China engaged in engineering construction, academic and technical exchanges, lectures, all kinds of equipment, instruments, tools, teaching tools, vehicles and other work。
(1) Submit temporary import and export declaration documents: original waybill, declaration letter, packing list, test agreement and test instructions。
(2) Temporary import and export goods, in accordance with the provisions of the Customs Law, from the date of importation of the goods within six months out of the country。If the goods are no longer shipped out of the country, the temporary import and export declarant shall complete the formal import and tax formalities with the Customs。However, units that need to extend their domestic service life for any reason shall file an application with the Customs before the expiration of the temporary import and export period, and go through the formalities for extension upon approval。After the expiration of the extension period, no extension shall be allowed except for the personnel specially authorized by the General Administration of Customs。
(3) Temporary import and export goods declaration entry，The goods declarant shall fill out the import goods declaration form in triplicate (one copy shall be retained by the delivery person after the customs signature)，It shall be accompanied by a provisional list of import and export goods and the record of the competent Ministries and commissions of the State Council, provinces, autonomous regions, autonomous regions (including cities separately listed in the plan) or the competent departments, bureaux and above)。For temporary import and export goods that need to be transported to other closed places in the country for customs formalities, customs declaration personnel shall complete customs formalities in accordance with the provisions of the Customs supervision on the closure of transport。
(4) When declaring temporary import and export goods approved by the Customs, the declarant shall pay to the Customs a deposit equivalent to the amount of tax, or provide a written guarantee approved by the Customs。When the temporary import and export goods expire, the Customs shall confirm them as the original import goods and return the deposit paid or the written guarantee submitted。
(5) The temporary import and export goods approved by the Customs must meet the two basic conditions of overseas ownership and re-export in the original state, and can only be used to declare to the Customs。It shall not be sold, transferred or transferred without customs approval。After the expiration of the time limit, the customs fails to handle the import formalities in accordance with the provisions of the Customs will be punished according to law。
(6) When the temporary import and export goods leave the country, the cargo customs declaration personnel shall fill out the export goods declaration form in triplicate, and submit the retained import goods declaration form and the list of goods, and go through the exit formalities at the place of origin。If the port of exit is changed, the applicant shall go through the exit formalities at the place of exit with the original declaration form for import goods and the list of goods。After reviewing the release of the above documents, the customs declaration officer shall go through the cancellation formalities with the original entry Customs。