In global trade, beyond standard commercial transactions, certain goods fall under unique regulatory requirements. For shipments that leave China and later need to be brought back, temporary import/export customs declaration is essential—it helps avoid unnecessary tariffs and ensures seamless cross-border movement.
Today, Guangzhou Suixin Logistics Co., Ltd. is here to break down key insights about temporary import/export customs procedures, designed to assist businesses navigating these processes.
Temporary import/export declaration isn’t just for export scenarios—even some goods coming into China require this process. Common use cases include items sent to overseas or domestic exhibitions, products exported for repairs, shared research equipment, and recyclable packaging. Any goods that need to be returned to China after use must follow temporary procedures. Without this, if customs finds the goods are less than 90% intact upon return, they won’t qualify for regular import clearance.
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Customs Review & Approval: Unlike standard declarations, temporary filings need post-submission customs review and approval. Officials will scrutinize the exact purpose of the goods’ movement (whether exiting or entering China) and only grant clearance once approved. Approval typically takes 5–10 business days.
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Return Deadline: Temporary import/export goods must be brought back to China within the customs-stipulated timeframe (usually 6 months). Extended stays overseas (or within China for imported temporary goods) are not permitted.
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Tariffs, VAT, and Deposits: Since temporary goods are meant to be returned, they’re exempt from import/export duties and VAT. That said, temporarily imported goods usually require a deposit to be paid to customs.
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Core Customs Declaration Papers: Packing list, commercial invoice, and sales contract;
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Application Form for Temporary Inward and Outward Movement of Goods;
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Approval Form for Temporary Inward and Outward Movement of Goods;
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Detailed Explanatory Statement (outlining the goods’ purpose and return plan);
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Exhibition Agreement (for goods linked to trade shows or expos).