Two. Characteristics of Temporary Import and Export Goods The customs clearance procedures for goods shall be carried out in accordance with the customs clearance system for temporary import and export goods. The process of customs supervision and the restricted state of putting goods into use after being released on the spot reflect the characteristics of this customs supervision system.
(1) Temporary exemption from import (export) tax under the condition of providing guarantee.
Providing guarantee is one of the conditions that goods must be allowed to enter (leave) the country temporarily and be exempted from all taxes. This is also a security measure of the customs to ensure that the goods can be re-exported or re-imported according to regulations in the future. At present, the main forms of guarantee in China are credit (guarantee) or economic (deposit) guarantee, in which the "ATA" document book system and international joint guarantee are implemented for the temporary import and export of exhibits.
In principle, temporary import and export goods can be exempted from all import and export taxes temporarily, but the temporary tax exemption granted by leasing or leasing for production, construction or transportation is partial.
(two) in principle, the import and export license is exempted.
After the goods are temporarily approved for import and export, they need to be re-exported within the prescribed time limit, so they are not actual import and export goods. Therefore, national trade control, especially license management, is not applicable to this kind of goods in principle. When the temporary import and export goods are commodities subject to license management, the parties concerned may not apply for import and export licenses. However, when the customs deems it necessary, it may require the holder to provide a guarantee. For some articles that still need state control, corresponding certificates and vouchers should still be submitted when importing and exporting. Such as radio equipment, animals and plants, medicines, food and other items that need inspection and quarantine.
(3) Temporary import and export goods under ATA carnet
1.The goods temporarily imported and exported by ATA under the ATA carnet are limited to the goods under the Customs Convention on Temporary Import of Goods in ATA carnet (hereinafter referred to as ATA Convention) and relevant annexes. The holder can import and export goods with ATA carnet, without filling in the import and export goods declaration form and providing customs import tax guarantee. Where there are import restrictions on the goods under the ATA carnet, relevant examination and approval or inspection procedures shall be handled. The goods temporarily approved for export under ATA carnet belong to the goods whose export is restricted by the state or subject to export tax, and the China International Chamber of Commerce shall provide general guarantee to the General Administration of Customs. For temporarily imported goods without ATA documents, the customs can handle relevant customs formalities with the guarantee provided by the parties.
2. If the goods are temporarily allowed to be imported under item 2. ATA Documentary belongs to the scope of import restrictions other than import licenses and quotas. If restrictions are imposed based on public morality or order, public safety, public health, animal and plant quarantine, protection of endangered wild animals and plants or intellectual property rights, the holder shall go through relevant procedures in accordance with relevant regulations. However, for leasing or temporary import and export, as well as production, construction or transportation, tax exemption can only be partial.
(four) import and export for a specific purpose, and within the prescribed time to restore the original import.
Each kind of temporary import and export goods has its specific purpose and cannot be used for other purposes. At the same time, the goods must be shipped out and imported in the original state within the prescribed time limit. If it is not re-shipped out of the import within the prescribed time limit, it must go through the formalities according to the general import and export goods and pay import and export taxes.
(5) On-site supervision has not been cleared and released.
That is, the temporary import and export goods are still subject to the follow-up management of the customs after being inspected by the customs and endorsed in the ATA document book. In other words, it is necessary to supervise the legal and normal use of goods and the re-import of goods according to regulations.
(six) according to the actual destination of the goods after use, go through the corresponding procedures.
Although the goods temporarily approved for import and export must be re-exported or imported in principle, they are actually converted into domestic sales, exports or consumption. No matter where you go, you should go through the corresponding customs formalities according to the regulations.
(seven) write off the case.
Temporary approval of import and export goods means that some kind of guarantee has been provided to the customs when import and export goods are imported and exported using ATA documents. When the goods have actually gone and gone through the customs formalities in accordance with the regulations, the customs shall check the goods involved between import and export and confirm that there are no omissions or tax evasion, and then write off and endorse them.
Three. Supervision of Temporary Import and Export Goods Customs supervision of temporary import and export goods refers to that enterprises or units engaged in temporary import and export business, in accordance with the provisions of the specific customs supervision system for temporary import and export goods, take the basic goal of being able to leave (enter) the port intact after being used for a specific purpose, and re-apply for import tax payment procedures for those who cannot leave (enter) the port intact. At the same time, in view of the entry, exit and use of temporary import and export goods, the customs has formulated corresponding supervision procedures in the temporary import and export goods supervision system.
(1) Accepting filing and pre-declaration before import.
This is a special supervision measure for import and export exhibits. Other temporary import and export goods may also be approved by the customs according to the specific circumstances; Pre-declaration before import can simplify the procedures and speed up the release of the actual import and export.
(2) Temporary on-site supervision of imported goods.
At this stage, the task of the customs is to accept the declaration of temporary import and export. With the ATA carnet provided by all parties, if the ATA carnet is not implemented, the goods will be released after random inspection and review with the guarantee provided by all parties, and the goods will be allowed to enter and leave the country duty-free temporarily.
(three) to supervise the use of specific purposes
According to the regulations, goods temporarily allowed to import and export should be used for specific purposes determined in advance. At this stage, the task of the customs is to selectively check the actual use according to the nature and use of the goods temporarily allowed to be imported. If the goods need to be treated for some reason during use, they should be treated according to the situation and go through the corresponding procedures.
(4) supervision of re-entry (entrance)
Temporary import and export goods are allowed to be used at home and abroad within the prescribed time limit, and should be returned (imported) before the expiration. The customs shall handle the formalities of re-shipment (import) with the original ATA document book. Those who stay at home (abroad) shall go through the customs formalities again according to the official import and export.
(5) Write-off.
After the temporary import and export goods have been used up and the corresponding formalities have been completed according to the actual arrival at the destination, the parties concerned shall go to the filing place or the original entry-exit customs for verification with the ATA carnet, and if there is no ATA carnet, they shall go through verification with the letter of guarantee and the original import goods declaration form. After verification by the customs, the guarantee shall be revoked.