Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2017.12.08

Effective Date:  2018.02.01

Validity Status:  valid

Document Number:  General Administration of Customs Order No. 233

Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports (2017)

Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports (2017)

General Administration of Customs Order No. 233

The Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports passed by the Executive Meeting of the General Administration of Customs on 20 November 2017 is hereby promulgated and shall be implemented with effect from 1 February 2018. The Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports promulgated on 1 March 2007 via General Administration of Customs Order No. 157 and the Decision of General Administration of Customs on Revision of the "Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports" promulgated on 25 December 2013 via General Administration of Customs Order No. 212 shall be repealed simultaneously.

8 December 2017

Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports

Chapter 1 General Principles

Article 1    These Measures are formulated pursuant to the provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law"), the Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the "Tariff Regulations") and related laws and administrative regulations, for the purposes of standardising Customs regulation of temporary imports and exports.

Article 2    These Measures shall apply to the Customs' administration on goods that are temporarily imported or exported and re-exported or re-imported within the stipulated period.

Article 3    Temporary imports and exports referred to in these Measures include:

(1) Goods for presentation or use in exhibitions, trade fairs, conferences and similar events;

(2) Articles for performance and competition uses in cultural and sporting exchange activities;

(3) Instruments, equipment and articles for news broadcasting or movie filming and television programme uses;

(4) Instruments, equipment and articles for activities in scientific research, teaching and medical treatment;

(5) Modes of transportation and special vehicles for the activities stipulated in item (1) to item (4) of this Article;

(6) Commercial samples;

(7) Instruments, equipment and articles for charitable activities;

(8) Instruments and tools for equipment installation, testing, detection and repair uses;

(9) Containers for goods;

(10) Individually operated modes of transportation and articles for tourism uses;

(11) Equipment, instruments and articles for project construction uses;

(12) Products, equipment and vehicles used for testing; and

(13) Any other temporary imports and exports approved by the Customs.

Goods imported temporarily with an Admission Temporaire document (hereinafter referred to as the "ATA Carnet") shall be restricted to goods under the relevant series of customs conventions to which China is a signatory.

Article 4    Administration of tax collection for temporarily imports and exports shall comply with the relevant provisions of the Tariff Regulations.

Article 5    Unless the contrary is provided by the international convention or agreement which China has concluded or is a signatory, or by the laws and administrative regulations and the rules of the General Administration of Customs, permits need not be submitted for inspection for temporary imports and exports.

Article 6    Temporary imports and exports shall be re-exported or re-imported in their original condition with the exception of depreciation or wear and tear from normal use.

Chapter 2 Regulation of temporary imports and exports

Article 7    An ATA Carnet holder, as well as a consignee  or consignor of temporary imports or exports not under an ATA Carnet (hereinafter referred to as the "certificate holder, consignee or consignor"), may submit an "Application Form for Confirmation of Temporary Imports and Exports"  to the Customs in-charge prior to declaration, to apply for verification and confirmation that the relevant goods are temporary imports or exports, and complete the relevant formalities, and may complete the relevant formalities for temporary imports and exports with the Customs in-charge directly when making declaration.

Article 8    An ATA Carnet holder shall submit the valid ATA Carnet and the relevant commercial documentation or proof documents to the Customs.

Article 9    An overall guarantee shall be provided by the China Chamber of International Commerce to the General Administration of Customs for temporary exports with ATA Carnets.

Unless there are provisions to the contrary, the consignee or consignor of temporary imports or exports not under an ATA Carnet shall provide guarantee to the Customs in-charge pursuant to the relevant provisions.

Article 10    Temporary imports or exports shall be re-exported or re-imported within six months from their date of entry or exit.

Where an extension of the time limit is necessary due to special circumstances, the ATA Carnet holder or the consignee or consignor shall apply for an extension with the Customs in-charge; the number of times for extension shall not exceed three times, and each term of extension shall not exceed six months. Upon expiry of the extension, the goods shall be re-exported or re-imported; or the import or export formalities shall be completed.

Where temporary imports and exports for key State projects and State scientific research projects, as well as the exhibits for exhibitions of 24 months or more, require a further time extension upon expiry of the extension prescribed above, it shall be subject to the approval of the direct-reporting Customs in-charge.

Article 11    Where an extension of time is necessary for the re-exportation or re-importation of temporary imports or exports, the ATA Carnet holder or the consignee or consignor shall apply to the Customs in-charge for extension of time, and submit a "Form for Deferred Application for Temporary Imports/Exports" and the relevant materials.

Article 12    Temporary imports and exports may be re-exported or re-imported from a different location, and the Customs at the place of re-exportation or the Customs at the place of re-importation shall retrieve the electronic data of the Customs declaration form for the temporary imports or exports, to process the relevant formalities.

An ATA Carnet holder shall present the ATA Carnet to complete the relevant formalities with the Customs at the place of re-exportation or the Customs at the place of re-importation.

Article 13    Where there is a need for importation or exportation of temporary imports or exports, the consignee or consignor for temporary imports or exports shall complete importation or exportation formalities with the Customs in-charge, before expiry of the stipulated period for re-exportation or re-importation.

Article 14    The consignee or consignor for temporary imports or exports shall complete case closure formalities with the Customs in-charge, following the re-exportation or re-importation of goods.

Article 15    The Customs shall implement supervision and administration on temporary importation and exportation through risk management, credit management etc.

Article 16    Where temporary imports or exports are damaged as a result of a force majeure event and cannot be re-exported or re-imported in their original condition, the ATA Carnet holder or the consignee or consignor shall promptly report the matter to the Customs in-charge, and present the proof materials issued by the relevant authorities to complete the formalities for re-exportation or re-importation; where temporary imports or exports are destroyed or rendered useless by a force majeure event, the goods may be deemed re-exported or re-imported, upon verification by the Customs.

Where temporary imports or exports are destroyed or damaged in circumstances other than a force majeure event, the ATA Carnet holder or the consignee or consignor shall complete Customs formalities pursuant to the relevant provisions on the importation and exportation of goods.

Chapter 3 Regulation of Temporary Inbound and Outbound Exhibits

Article 17    Exhibition organisers of exhibitions held in China, as well as exhibition organisers or participants of overseas exhibitions (hereinafter referred to collectively as "exhibition organisers and exhibition participants"), may report to the Customs in-charge before the exhibits are brought into or out of China, and shall submit a list of exhibits and the proof materials for the exhibition, or may submit the aforesaid materials to the Customs in-charge at the time when the exhibits are brought into or out of China, to complete the relevant formalities.

Where an application is submitted for the Customs to assign officers to a domestic exhibition, the exhibition organisers and exhibition participants shall submit the relevant materials to the Customs in-charge before the exhibits are brought into China, to complete the Customs formalities.

Article 18    Where an exhibition is required to be held in two or more Customs jurisdictions in China, the Customs transfer formalities shall be completed pursuant to the provisions for inbound exhibits for which a full guarantee is not provided to the Customs.

Article 19    The following articles supplied for consumption or distribution in an exhibition (hereinafter referred to as the "exhibition supplies") shall be assessed by the Customs in terms of quantity and total value based on the nature of the exhibition, scale of the exhibition participants and audience size etc, to determine the reasonable scope of import tariff and import-related tax exemptions pursuant to relevant provisions:

(1) Small samples in exhibition activities, including food or beverage samples made from raw materials imported in bulk in their original import form or during the exhibition period;

(2) Materials consumed or damaged during a demonstration of machine or component operations;

(3) Low-value goods consumed for the arrangement and decoration of make-shift exhibition booths;

(4) The relevant promotional items distributed to the audience for free during the exhibition period; and

(5) Files, forms and other documents used for exhibitions.

The goods stipulated in item (1) of the preceding paragraph shall satisfy the following requirements:

(1) The goods are distributed by exhibition participants for free to the audience for use or consumption during the exhibition period;

(2) The goods have a lower unit price and are used for advertising samples;

(3) The goods are unsuitable for commercial use, and the size of the containers are evidently smaller than that of the smallest retail size; and

(4) The food and beverage samples were consumed during activities notwithstanding their distribution fails to conform to the packaging stipulated in the item (3) of this paragraph.

Article 20    The provisions on tax exemption shall not apply to alcoholic beverages, tobacco products and fuels in the exhibition.

Exhibition supplies set out in item (1) of the first paragraph of Article 19 of these Measures which exceed the import quantity shall be subject to tax pursuant to the law for the excess portion; exhibition supplies set out in item (2), item (3) and item (4) of the first paragraph which are unused or not fully consumed shall be re-exported; if they are not re-exported, import formalities shall be completed pursuant to the provisions.

Article 21    Where the Customs assigns officers to be stationed at the exhibition premises, upon consent by the Customs in-charge, the exhibition organiser may be exempted from providing guarantee to the Customs for the exhibits.

The exhibition organiser shall provide the requisite working conditions, and cooperate with the Customs officers when they perform official duties.

Article 22    Inbound exhibits for which a guarantee is not provided to the Customs shall be stored at Customs-supervised premises outside exhibition hours. Where there is a need to move the exhibits out from such premises due to special circumstances, approval of the Customs in-charge shall be obtained and the corresponding guarantee shall be provided.

Article 23    Goods which are temporarily imported or exported for trade fairs, conferences or similar activities shall be subject to regulation pursuant to the relevant provisions of these Measures on the regulation of exhibits.

Chapter 4 Administration of ATA Carnet

Article 24    The China Chamber of International Commerce shall be the issuing and guaranteeing agency for ATA Carnets in China and shall be responsible for issuing outbound ATA Carnets, submitting to the Customs Chinese electronic text of the Carnets it has issued, and assisting the Customs in verifying the authenticity of ATA Carnets, and shall undertake to pay the Customs for any relevant taxes and fines incurred by ATA Carnet holders who violate the provisions of temporary entry or exit.

Article 25    The General Administration of Customs shall establish the ATA Cancellation Centre to perform the following duties:

(1) carry out cancellation, statistical compilation and recovery of ATA Carnets;

(2) provide evidence on importation temporary exports or re-exportation of temporary imports under ATA Carnets, as requested by a member country's guarantor and on the basis of the relevant original certificate; and

(3) coordinate and administer the relevant ATA Carnet cancellation tasks for the Customs nationwide.

Article 26    The Customs shall only accept ATA Carnets completed in Chinese or English.

Article 27    Where an ATA Carnet is destroyed or lost, the ATA Carnet holder shall present the replacement ATA Carnet issued by the original issuing agency, to complete confirmation formalities with the Customs in-charge.

The items stated in the replacement ATA Carnet shall be identical to those stated in the original ATA Carnet.

Article 28    Where the duration of stay in China or abroad for temporary imports or exports under an ATA Carnet exceeds the validity period of the ATA Carnet, the ATA Carnet holder shall apply to the original issuing agency to renew the ATA Carnet. The renewed ATA Carnet shall replace the original ATA Carnet, upon confirmation by the Customs in-charge.

Only the validity period and serial number of a Carnet may be amended in a renewed ATA Carnet; all other items shall be consistent with the original Carnet. Upon commencement of use of the renewed ATA Carnet, the original ATA Carnet shall become void.

Article 29    Where temporary imports or exports under an ATA Carnet are not re-exported or transhipped pursuant to the provisions, the ATA Cancellation Centre shall seek recourse against the China Chamber of International Commerce. Where the China Chamber of International Commerce has, within nine months from the date of exercise of recovery, provided evidence on re-exportation of the goods or completion of import formalities for the goods within the stipulated period to the Customs, the ATA Cancellation Centre may retract the recourse; where the aforesaid evidence is not provided upon expiry of the nine-month period, the China Chamber of International Commerce shall pay the taxes and fines to the Customs.

Article 30    Where an ATA Carnet has, for some reason, not undergone cancellation or endorsement by the Chinese Customs at the time of re-exportation of temporary imports under an ATA Carnet, the ATA Cancellation Centre may deem the endorsement by a Customs office of another member country on the ATA Carnet for importation or re-importation of such goods, or any other document recognised by the Chinese Customs and which can prove that such goods have exited China, as evidence of re-exportation of such goods from China, and cancel the ATA Carnet accordingly.

Chapter 5 SUPPLEMENTARY PROVISIONS

Article 31    Violation of the provisions of these Measures which also constitutes smuggling, or acts of violation of control provisions of the Customs, or other acts of violation of the Customs Law shall be dealt with by the Customs pursuant to the relevant provisions of the Customs Law and the Implementation Regulations of the Customs of the People's Republic of China on Administrative Penalties; where the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

Article 32    Temporary imports that enter bonded zones, export processing zones and other Customs' special regulated areas and regulated bonded zones shall not be deemed as re-exportation.

Article 33    These Measures shall not apply to inbound and outbound containers loaded with Customs' regulated goods and inbound and outbound leased goods.

Article 34    Reference shall be made to these Measures to regulate cases where the quantity of temporary imports and exports exceeds the reasonable quantity for individual consumption.

Article 35    The following terms used in these Measures shall be defined as follows:

Exhibitions, trade fairs, conferences and similar activities shall mean:

(1) Trade, industrial, agricultural and handicraft exhibitions, as well as trade fairs and expos;

(2) Exhibitions or conferences organised for charitable purposes;

(3) Exhibitions or conferences organised for the purposes of promoting technological, educational, cultural and sporting exchange, and the development of tourism activity or civil friendship;

(4) Meetings of representatives from international organisations or international groups; and

(5) Commemorative events organised by the government.

Private exhibitions held in shops or other business premises for the purpose of sale of overseas goods shall not come under the scope of exhibitions, trade fairs, conferences and similar activities referred to in these Measures.

Exhibits shall mean:

(1) Goods displayed at exhibitions;

(2) Goods used for the demonstration of machine or component operations at an exhibition;

(3) Construction and renovation materials used for setting up make-shift exhibition booths;

(4) Movie films, slides, video tapes, audio tapes, manuals, advertisements, discs and other display devices used for promoting exhibits; and

(5) Other goods used for display at exhibitions.

Packaging materials shall mean materials used as per their original conditions for packaging, protecting, filling or separating goods, as well as devices used for transportation, loading and unloading or stacking.

The Customs in-charge shall mean the Customs at the place of temporary importation or exportation of the goods.  The Customs at the place where the exhibition, trade fair, conference or a similar activity is held in China shall be Customs in-charge at the place of activity.

Article 36    Documents stipulated in these Measures shall be separately formulated and announced by the General Administration of Customs.

Article 37    The General Administration of Customs shall be responsible for interpretation of these Measures.

Article 38    These Measures shall be implemented with effect from 1 February 2018. The Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports promulgated on 1 March 2007 via General Administration of Customs Order No. 157 and the Decision of the General Administration of Customs on Revision of the "Administrative Measures of the Customs of the People's Republic of China on Temporary Imports and Exports" promulgated on 25 December 2013 via General Administration of Customs Order No. 212 shall be repealed simultaneously.