Temporary Import/Export

Temporary Import/Export refers to the customs supervision system under which goods enter or leave the country temporarily for specific purposes (such as exhibitions, testing, repairs, performances, etc.) and are re-exported or re-imported within a specified period. Its core features are 'temporary' and 're-export/re-import', meaning the goods must ultimately return to their original place of dispatch. Use cases include: international exhibition samples, overseas testing of professional equipment, performance props for cultural groups, sports competition equipment, cross-border repair items, etc. Precautions: ① Customs declaration and temporary import/export procedures are required, usually with a guarantee or deposit; ② Goods must be re-exported/re-imported within the customs-specified period (usually 6 months, extension may be applied for); ③ Goods may not be disposed of, sold, or have their use changed without approval; ④ If not re-exported/re-imported on time, duties may be levied or penalties imposed. Difference from other terms: General trade import/export involves permanent transfer and requires payment of customs duties and VAT; temporary import/export can be exempt from customs duties and import-related taxes, but the obligation to re-export/re-import must be observed. Additionally, temporary import/export differs from bonded import/export, which involves re-export after processing, whereas temporary import/export emphasizes re-export/re-import in original condition.