Order of the General Administration of Customs
No. 157
The Administrative Measures of the Customs of the People’s Republic of China for Goods Temporarily Imported or Exported, which were deliberated and adopted at the executive meeting of the General Administration of Customs on February 14, 2007, are hereby promulgated and shall come into force as of May 1, 2007. The Measures of the Customs of the People’s Republic of China for the Supervision of Exported Exhibits promulgated on September 20, 1976, Measures of the Customs of the People’s Republic of China for the Supervision of Goods Temporarily Imported promulgated by the General Administration of Customs on September 3, 1986, Measures of the Customs of the People’s Republic of China for the Supervision of Imported Exhibits promulgated by Order No. 59 of the General Administration of Customs on February 14, 1997, and the Measures of the Customs of the People’s Republic of China for the Supervision of Goods Temporarily Imported or Exported under the ATA Carnets promulgated by Order No. 93 of the General Administration of Customs on December 24, 2001 shall be repealed simultaneously.
Director Mou Xinsheng
March 1st, 2007
Administrative Measures of the Customs of the People’s Republic of China for Goods Temporarily Imported or Exported
Chapter I General Provisions
Article 1 In order to regulate the surveillance to goods temporarily imported or exported by the customhouse, the present Measures are constituted subject to the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) as well as other relevant laws and administrative regulations.
Article 2 The present Measures shall apply to the goods that are temporarily imported or exported and that are re-exported or re-imported within the prescribed time limit upon approval of the customhouse.
Article 3 The goods temporarily imported or exported referred to in the present Measures shall comprise:
(1) Goods that are displayed or used at exhibitions, fairs, conferences or similar events;
(2) Articles that are used in cultural or sports exchange activities for performance or competition;
(3) Apparatus, equipment and articles that are used for making news report or producing a film or TV program;
(4) Apparatus, equipment and articles that are used for conducting scientific research, teaching or medical treatment activities;
(5) Vehicles and special types of cars that are used in such activities as listed in Subparagraphs (1) to (4) of this Paragraph;
(6) Samples of goods;
(7) Apparatus, equipment and articles that are used in charity activities;
(8) Apparatus and tools that are used for the installing, debugging, testing and repairing the equipments;
(9) Containers for goods;
(10) Self-driving vehicles as well as the articles thereof using in traveling;
(11) Equipment, apparatus and articles that are used in the construction of projects;
(12) Other goods temporarily imported or exported as approved by the customhouse.
Where any good are temporarily imported under any ATA Carnet for the Temporary Admission of Goods (hereinafter referred to as the ATA carnet), it shall be limited to the goods as prescribed in the international conventions relating to the temporary admission of goods, which China has acceded to.
Article 4 The goods temporarily imported are not required to submit the licensing certificate for verification, except that it is otherwise provided for in any international convention or treaty of which China is a contracting state or to which China has acceded, or in any law or administrative regulation of the State, or in any rule or regulation of the General Administration of Customs.
Article 5 The goods temporarily imported or exported shall be re-exported or re-imported in the original form except for the depreciation or wear and tear because of normal use.
Article 6 An application for goods temporarily imported or exported shall be subject to the examination and approval of the customhouse directly under the General Administration of Customs, or subject to the examination and approval of the customhouse as authorized by the customhouses directly under the General Administration of Customs.
Article 7 The goods temporarily imported or exported shall be re-exported or re-imported within six months as of the importation or exportation.
In the case of any special circumstance under which it is necessary to extend the time limit, the ATA carnet holder or the consignee or consignor of the goods temporarily imported or exported under the non-ATA carnet item may file an application for extend the time limit to the local competent customhouse. The customhouse directly under the General Administration of Customs may approve the extension of the time limit that shall not be more than three times and shall not be in excess of six months each. After the extended term expires, the goods shall be re-exported or re-imported or the import or export formalities shall be gone through.
As for the goods temporarily imported or exported as used for the important projects of the state or for scientific research projects of the state, and the articles in exhibitions for a term of more than 24 months, if it still needs to extend the time limit after the expiry of the 18-month-extension period, it shall be reported to the General Administration of Customs for examination and approval by the customhouse directly under the General Administration of Customs.
Article 8 China Chamber of International Commerce shall provide a general guaranty for goods temporarily exported under ATA carnets to the General Administration of Customs.
Except it is otherwise stipulated, the consignees or consignors of goods temporarily imported or exported under any non-ATA carnet shall pay the local competent customhouse a sum of security equivalent to the taxes or any other guaranty recognized by the customhouse as required by the customhouse.
Where an exhibition is hold at a place designated by the customhouse or at a place under the surveillance of special persons as assigned by the customhouse, no guaranty for the exhibits is required to be submitted to customhouse upon approval of the local competent customhouse directly under the General Administration of Customs.
Article 9 Where any goods temporarily imported or exported are damaged because of any force majeure and then it may not be re-exported or re-imported in the original form, the holder of the ATA carnet or the consignee or consignor of the goods temporarily imported or exported under the non-ATA carnet shall report to the local competent customhouse in a timely manner. It may go through the formalities for re-exportation or re-importation upon the certification materials as issued by the relevant department. In case of any destruction or losing the useful value because of any force majeure, such goods may be regarded to have been re-exported or re-imported upon verification of the customhouse.
In case of any destruction or losing the useful value because of any reason other than force majeure, the holder of ATA carnet or the consignee or consignor of the goods temporarily imported or exported under the non-ATA carnet shall go through the customs formalities in accordance with the relevant provisions relating to the import and export of goods. 原件下载： 
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