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

(Ⅲ) The Control

The control over the temporarily-permitted import and export by the Customs is targeted as the re-export (re-import) in its original state according to the specified purpose by the company or unit that is in charge of the temporarily-permitted import and export business based on the specific regulations of the Customs. For those goods that can not be re-exported/re-imported in its original state, import duty-paying procedures must be re-handled. At the same time, in terms of the import and export and its using process, the Customs has set up the corresponding control procedures for the temporarily-permitted import & export goods.

1. Accepting the Document for Record Prior to the Import and Pre-declaration
This is a special control measure in terms of the imported and exported exhibition articles. According to the actual conditions, other temporarily-permitted import & export goods can be pre-declared prior to the import stage with the permission of the Customs; the formalities can be simplified to speed up the clearance of goods at the import and export stage.

2. On-site Control
The task of this stage is to accept the declaration of temporarily-permitted import and export. According to the ATA document provided by the party concerned or the guarantee provided, the Customs make clearance of goods after checkup and re-verification, allowing the goods to be used within or beyond the territory in the temporarily duty-free condition.

3. Supervision for the Special Purpose
According to the regulations, the temporarily-permitted import & export goods must be used for the purpose specified earlier. In this stage, the task of the Customs is to selectively check the actual using conditions according to the nature and using conditions of the temporarily-permitted import & export goods. The Customs shall do the corresponding procedures depending on the conditions for those goods that need to be handled.