Temporaryimport and exportcertificate of tax residence

Under the Istanbul Convention, the temporary import/export system refers to the import/export of specific goods (including vehicles) for specific purposes, exempt from import duties and temporarily relieved from presenting import/export licenses. Goods must be re-exported or re-imported in their original state, except for normal wear and tear over time.

Temporarily imported goods

Temporary import/export of goods refers to the temporary importation of goods by international organizations, foreign governments, enterprises from foreign countries, Hong Kong, Macau, or individuals for economic, technological, scientific, or cultural cooperation and exchange, provided the goods are re-exported within a specified timeframe.

Temporary imports include:

Photography equipment, film, video tapes, vehicles, costumes, and props imported for filming, recording, or photography in collaboration with local units or for projects in China;

Equipment, props, costumes, vehicles, and animals imported for sports competitions and cultural performances in China.

Various equipment, tools, teaching materials, and vehicles transported to China for engineering projects, academic exchanges, lectures, or transportation.

Key customs clearance procedures for temporary import/export goods

Pre-import (export) records

Carry the letter of guarantee to customs during import (export).

Undergoing Customs Inspection During Usage Period

Import (export) declaration form

Verification and customs clearance.

Goods imported and exported under the temporary import-export system include:

Import/export of exhibits and technical exchange products

Maintenance goods shipping and receiving

Temporary (or leased) inbound/outbound containers

Temporary import/export goods.