Temporary Entry and Exit Goods

Temporary import and export goods refer to goods that are temporarily imported or exported with customs approval and must be re-exported or re-imported within a specified period. The core features are 'temporary' and 're-export/re-import', meaning the goods must ultimately return to their original place of departure rather than remain permanently in the destination country. This term applies to international exhibitions, sports events, cultural performances, engineering contracting, testing and repair, and other scenarios. When using this term, enterprises must submit guarantees to customs (such as deposits or letters of guarantee) and comply with the re-export/re-import deadline (usually 6 months, extendable upon application). Precautions include: goods may not be disposed of without approval (such as sale or mortgage), otherwise taxes and penalties must be paid; if re-export/re-import is impossible due to force majeure, customs must be notified promptly. The difference from 'general trade' is that temporary import and export goods are exempt from import duties and VAT (guarantees required) and do not involve permanent import or export; the difference from 'bonded goods' is that bonded goods may be stored, processed, and then re-exported or sold domestically, whereas temporary import and export goods must be re-exported/re-imported in their original condition.