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

4. Import and Export for the Special Purpose and Re-import and Re-export in the Specified Time Limit in the Original State
All kinds of temporarily-permitted import & export goods have their own special use and can not be used for other purpose. At the same time, the goods must be re-imported or re-exported in their original state within the time limit specified earlier. Formalities must be gone through and import and export duty of all kinds must be paid as the common import & export goods if the goods failed to be re-imported or re-exported in the specified time limit.

5. On-site Control without Clearance of Goods
That is to say, the temporarily-permitted import & export goods will still be under the control of the Customs after a serial of procedures, e.g., checkup and verification, signing on the ATA documents and the clearance of goods, including supervision of the legal and normal use of goods, and supervision of the re-import of the goods in accordance with the regulations.

6. Handling the Corresponding Procedures According to the Actual Direction of the Goods after Use
Although the temporarily-permitted import & export goods must be re-imported or re-exported in principle, in reality, there still exist the conditions of transferring to domestic and foreign sales or consumption. No matter what may happen, the Customs formalities must be gone through according to the regulations.

7. Conclusion after Cancellation on Verification
The temporarily-permitted import & export goods using the ATA documents at the import and export stage means that it has provided some guarantee to the Customs. The Customs shall make cancellation on verification and endorsements after confirming if there exists the control evasion, duty evasion through verifying the conditions of the goods between the enter and leave.