Are Temporary Imported Goods Really Duty-Free Passes?

Mr. Zhang recently encountered a troublesome matter - a precision instrument imported by the company from Germany was clearly planned to be re-exported after 3 months, but was levied the full amount of customs duties by the customs. Similar cases are not uncommon. According to statistics, the error rate of temporary imported goods declarations nationwide in 2023 was as high as 17%. Today, let's unveil the mystery of customs declaration for temporary imported goods.

According to Article 31 of the Customs Law of the People's Republic of China, temporary imported goods refer to goods that are re-exported in their original state within six months upon approval by the customs. Common types include:

• Exhibits at International Exhibitions
• Equipment for Film and Television Shooting
• Instruments for Scientific Research and Testing
• Equipment for Engineering Contracting

Ms. Li's company stepped on this pit last year - the mold that should have been imported under general trade was declared as temporary imported goods, and finally was required to pay back the taxes and was fined. The main risk points include:

• Overdue Detention: The 6-month deadline cannot be extended (special circumstances require separate approval).
• Substantial Use: Value-added activities such as processing and maintenance occur within the territory.
• Incomplete Documents: Lack of proof of overseas ownership or a commitment letter for re-exportation.
• Goods Mismatch: Consumables, raw materials, etc. shall not be subject to this supervision mode.

The customs clearance experts of Zhongshi suggest operating according to the following steps:

1. Submit an application for temporary imported goods to the port customs 20 days in advance.
2. Pay a deposit equivalent to the tax amount or provide a bank guarantee.
3. Use the supervision code (2600) for temporary entry and exit goods to declare.
4. When leaving the country, it is necessary to report to the original entry customs for verification and cancellation.

Under the new regulations in 2024, three types of goods can enjoy a 24-month period:

• Supplies for Animal and Plant Quarantine Isolation
• Maintenance Parts for Aircraft and Spacecraft
• Equipment for Major Scientific Research Projects

However, it should be noted that the application for extension must be submitted 30 days before the expiration of the original period.

Temporary import is like a "duty-free experience card" given by the customs. If used correctly, it can save a large amount of money; if used wrongly, it may face huge fines. It is recommended that enterprises must confirm before declaration: Will the goods really leave the country? Can they remain in their original state? Are the time nodes controllable? Welcome to share your customs clearance stories in the comment section, and we will select three readers to provide free customs affairs consultation.