The Control System of the Temporarily-permitted Import & Export Goods

With the ever-increasing development of foreign trade and scientific and cultural exchange with foreign countries after China's entry into the WTO, the activities of temporarily import & export have become more and more frequent. The Customs has set up specific regulations on the clearance, use, storage of the temporarily thereof. Naturally, the regulations have become the foundation of the implementation of the control by the Customs.

(Ⅰ)The Meaning of Temporarily-permitted Import and Export
The generalized temporarily-permitted import and export means the activities of the re-import and re-export of all import & export goods after use, storage and processing. Wherein, strict and confidential bonded management has been adopted in our country for import/export processing and storage of goods. The temporarily-permitted import and export in its narrow sense refers to the activities of re-import and re-export in its original state after use

(Ⅱ) The Characteristics of Temporarily-permitted Import and Export
Goods going through the Customs formalities in the temporarily-permitted import and export customs clearance system, the constraint conditions of which controlled by the Customs and put to use after clearance reflects the characteristics of the control system of the Customs.

1. Temporarily-exempted Import and Export Duties on the Basis of the Guarantee

Offering guarantee is one of the conditions that shall be obeyed for the temporarily-permitted import and export goods with duty exemption. This is the protective measure of the Customs to ensure the re-import or re-export of the goods in conformity with the regulations. The on-going guarantee form in China is mainly credit guarantee (Letter of Guarantee) or economic guarantee (deposit), wherein the temporarily-permitted import and export of exhibition has been applicable for “ATA" carnet system and enforce the international warranty.

In principle, all the import and export duty can be exempted temporarily for the temporarily-permitted import & export goods. In terms of such goods by means of lease and rental for the purpose of production, architecture and transportation, the temporarily exempted duty is partial.

2. Import and Export license for apply and check exempted in Principle
As required to be re-imported or re-exported in the specified time limit, the temporarily-permitted import & export goods does not belong to real import & export goods in this sense. Therefore, the national trade control and limitation, especially the management on licenses, does not apply to this kind of goods in principle. If such goods belongs to commodities of license management, the party concerned does not need to apply for the license. But, the Customs could request the license-holder to provide guarantee if necessary. In terms of some articles that still needs to be controlled and managed on entry and leave, the relevant certificates and documents must be submitted at the import and export stage, e.g., wireless materials, animals & plants, drugs, foods that need to be examined and quarantined, etc.