GACC Decree No.233 on Admin Measures on Temporary Entry-Exit Goods

The GACC has approved “China Customs Administrative Measures on the Goods of Temporary Entry and Exit” on 20 November 2017, which shall enter into force on 1 February 2018 along with simultaneous repeal of its former version issued in GACC Decree No. 157 and relevant GACC Decision issued in GACC Decree No. 212.


Yu Guangzhou, Minister of China Customs
December 8, 2017


Chapter Ⅰ General Provisions


Article 1 These Measures are formulated for Customs control over the goods of temporary entry and exit in accordance with the “Customs Law of the P. R. China”, the “Regulations of the P. R. China on Import & Export Duties”, etc.

Article 2 These Measures shall apply to Customs control over the goods of temporary entry and exit and their re-export and re-import within time limit.

Article 3 The goods of temporary entry and exit include:

(1) The goods used for exhibition and similar events;

(2) The goods used for cultural and sports events;

(3) The devices and instruments used for news report or film/television program productions;

(4) The devices and instruments used for scientific research, educational and medical practices;

(5) The transport vehicles used for the activities aforesaid.

(6) Samples of goods;

(7) The devices and instruments used for charity activities;

(8) The devices and instruments used for equipment installation, debugging, inspection and repairing;

(9) The package materials for goods;

(10) Self-driving traveling vehicles and articles thereof;

(11) The devices and instruments used for construction work;

(12) The products, devices and vehicles used for trial purpose;

(13) Other specified goods of temporary entry and exit

The goods of temporary entry upon ATA Carnet shall be those specified by international conventions signed by China concerning temporary imports.

Article 4 The taxation on the goods of temporary entry and exit shall be subject to the “Regulations on Import & Export Duties”.

Article 5 The goods of temporary entry and exit shall be exempt from import/export licenses unless otherwise regulated by international conventions and China law/regulations.


Article 6 The goods of temporary entry and exit shall be re-exported and re-imported “as it is”, except their depreciation or wastage owning to normal usage.


Chapter Ⅱ Control Rules in Detail

Article 7 The ATA Carnet holders, and the consignee/consignor of the temporary entry/exit goods without the ATA Carnet, may apply in writing to local Customs House for verification of whether their goods belong to temporary entry/exit before or during their Customs declaration.

Article 8 The ATA Carnet holders shall submit to the Customs their valid carnet and relevant commercial documents or proofs.

Article 9 The goods of temporary exit under the ATA Carnet shall be provided with general guarantee by China Council for the Promotion of International Trade (CCPIT) or China Chamber of International Commerce (CCOIC) towards the General Administration of Customs (GACC).

Unless otherwise regulated, the consignee/consignor without the ATA Carnet shall provide guarantee to local Customs House.

Article 10 The goods of temporary entry or exit shall, as from the date of entry or exit, be re-exported or re-imported within six months.