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Taxation on temporary import and export goods

China Tax & Investment Consultants Limited

19 Sep 2007 14:31

Taxation on temporary import and export goods
暫時進出口商品徵稅規定

Subject to the approval by the Chinese customs, the following goods temporarily imported into China, for a period not exceeding 6 months, are exempted from tariff and VAT: (i) the exhibits, items to be used in exhibitions, trade fairs, conference or other similar activities; (ii) items to be used for performing or competition in cultural activities and sports events; (iii) instrument, equipment and articles for use in news reporting, film shooting and TV programming; (iv) instrument, equipment and articles for use in activities relating to scientific research, education and medical services; (v) special purpose transportation means and vehicles for use in activities as listed in (i) to (iv) above; (vi) samples of goods; (vii) instrument, equipment and articles for use in charitable activities, (viii) tools and instruments for purpose of installation, testing and setting equipment; (ix) containers used for cargos; (x) self-use means of transportation and supplies for traveling purpose; (xi) instrument, equipment and articles for use in engineering and construction projects; (xii) other goods as permitted by the customs to import into or export out of China temporarily.

經海關批准,下列貨物可以免稅進出境,期限為六個月:(一)在展覽會、交易會、會議及類似活動中展示或者使用的貨物;(二)文化、體育交流活動中使用的表演、比賽用品;(三)進行新聞報導或者 攝製電影、電視節目使用的儀器、設備及用品;(四)開展科研、教學、醫療活動使用的儀器、設備和用品;(五)在本款第(一)項至第(四)項所列活動中使用的交通工具及特種車輛;(六)貨樣;( 七)慈善活動使用的儀器、設備及用品;(八)供安裝、調試、檢測、修理設備時使用的儀器及工具;(九)盛裝貨物的容器;(十)旅遊用自駕交通工具及其用品;(十一)工程施工中使用的設備、儀器 及用品;(十二)海關批准的其他暫時進出境貨物。

However the consignee is required to place a refundable security deposit at the bank equal to the amount of the duty and taxes payable. The customs may grant an extension of stay for the goods upon the application of the taxpayer. If the goods are shipped out of China within the time period prescribed by the customs, the taxpayer will not be liable for duty and import VAT. The consignee is required to close the customs record filed in connection with the temporarily imported goods and get a refund of the deposit after the goods are shipped out of China. If the temporarily imported goods remain staying in the Chinese territories after the period as prescribed by the customs is over, then the consignee is liable to pay the duty and taxes. After the payment of tax, the goods can be freely traded inside the Chinese territories. They are classified into general imported goods to which the general customs clearance procedure shall apply. Therefore, the consignee can apply to cancel the record filing and get a refund for the deposit. The temporarily imported goods become general goods. The above provision shall apply equally to those temporarily exported goods. The taxpayer can apply to cannel the record filing at the customs and get back the security deposit provided that the goods are returned to China in original shape and conditions.

但是,進口商或主辦單位需要向海關提供相關等入境商品的等額稅款押金,在批准期限內復運出境的,納稅人無須繳納關稅和進口環節增值稅,及可向海關核銷進口登記及申請發還保證金。如果沒有在批准 期限內復運出境的,納稅人需要依法納稅,在繳納稅款之後,相關進口貨物物品成為一般進口貨物,可以在境內自由流通,適用一般清關程式,納稅人可以向海關申請核銷進出口登記及申請發還保證金。以 上規定同樣適用於暫時出境貨物,在貨物原狀運回境內之後,納稅人可以向海關申請辦理結關手續。

Temporarily imported goods falling outside the scope as prescribed in above 12 classes receive different tax treatments. The customs shall impose tax on the goods with reference to the dutiable value, taking into account of the period of stay in months in proportion to the total number of months for duty and VAT computation purposes. The total taxable period is limited to 60 months. The monthly amount of duty and VAT is, “dutiable value x 1/ 60” + “VAT x 1/ 60”. Where the number of days is over 15, it is counted as one month; where the number of days is 15 or less, it is not counted as one month. The period for duty and import VAT purposes runs from the date when the Customs releases the goods.

上述列舉十二項可以暫時免征關稅範圍以外的其他暫准進境貨物,應當按照該貨物的完稅價格和其在境內滯留時間與折舊時間的比例計算徵收進口關稅。計徵稅款的期限為60個月。按月徵收稅款的計算公式 為:每月關稅稅額=關稅總額 X(1/60)+ 每月進口環節代徵稅稅額=進口環節代徵稅總額 X(1/60)。計徵稅款的期限為60個月。不足一個月但超過15天的,按一個月計征;不超過15天的,免予計征。計徵稅款的期限自貨物放行之日起計算。

After the payment of duty and taxes, the goods can be freely transferred in the Chinese territories. The temporarily imported goods will be re-classified into general goods. The PRC customs shall lift its supervision over the goods accordingly. The division of authority to grant the approval preceding the importation of the temporarily imported goods in question is as follows:

納稅之後,暫時進口成為一般貿易進口商品,海關不再實施事後監管。暫時進口貨物在進口之前需要向主管海關備案批准進口檔。簽發批准檔的行政機關的分工如下:

 Items and equipment to be imported
進口貨物和設備
The local departments and offices
簽發進口批准檔的行政機關
1 News reporting (excluding those for use by reporters from Hong Kong, Macau and Taiwan)
新聞報導(不包括港澳臺地區)
Ministry of Foreign Affairs
外交部
2Award winning film contests and exchange programs
電影頒獎及交流活動
State Administration of Radio, Film and Television
國家廣播電影電視總局
3Entertainment and artistic performance
娛樂和文藝表演
Ministry of Culture
文化部
4Science, education and medical services exchange activities
科研、教育及醫療交流活動
Ministry of Science & Technology
資訊產業部
5Conventions and exhibitions
會議及展覽活動
Ministry of Commerce
商務部


ATA Certificate
ATA單證冊

China joined the ATA Carnet in 1993, and has become a member of the International Bureau of Chamber of Commerce (the IBCC) since 1998. Since then, the Chinese customs has accepted the ATA Carnets issued by the authorized issuing associations of countries which are contracting parties to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods or, the Convention on Temporary Admission (Istanbul Convention). As an alternative to a refundable deposit or bank guarantee, the holder of ATA certificate, who imports the exhibits and related items into the PRC for use in exhibitions, expo or trade fairs, is not required to put up deposits or provide any guarantee to the Chinese customs. The holder can apply for the ATA certificate from the local chamber of commerce of the BCC in its own country before the exhibits and the related items are shipped to the PRC. The ATA certificate serves a dual purpose: a common import/export declaration for the temporary importation of goods into the PRC; an internationally accepted security for goods entitled to temporary admission without payment of duties and taxes. In case that the temporarily imported goods still stay in the PRC after the allowed period is over, the Chinese customs shall collect the duty and VAT from the CICC, which is the local member of the IBCC. Upon the settlement of the duty and VAT, the local member of IBCC in the PRC has a right to claim reimbursement from the chamber that issued the ATA certificate to the holder in their home country. The General Administration of Customs has authorized the China Council for the Promotion of International Trade / China International Chamber of Commerce (CICC) to be the agency to issue the ATA certificates and provide guarantee to the customs, which grants release for temporary export goods to be used for exhibitions outside China.

中國於1993年加入ATA公約,1998年成為國際商會會員國,在1998年正式實施ATA單證冊制度。中國海關接受暫准貨物進口的海關公約或暫准進口公約 (伊斯坦布爾公約) 的締約國授權簽發組織所簽發的暫准進口證 (A.T.A. Carnet) 。這給予進口參展商無須提供擔保的另類安排,ATA單證冊持冊人進口在展覽會、交易會、會議及類似活動中供陳列或使用貨物時,不需要交納保證金。持冊人在展品及有關物資進口前可以向所在國的商會申請ATA單證冊。ATA單證冊概是國際通用報關單,也是擔保憑證。倘若暫時進境貨物逾期停留,中國海關可以向中國國際商會收取稅金。在代支稅金之後,中國國際商會可以向持冊人所在國發證商會取回稅金。經國務院批准並由海關總署授權,中國國際貿易促進委員會/中國國際商會為我國ATA單證冊的擔保協會和出證協會,海關憑中國國際商會簽發的ATA單證冊驗放用於國際展覽會議的暫准出口貨物。

By China Tax & Investment Consultants Ltd
中國稅務及投資顧問有限公司

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