Exhibits

Exhibits refer to goods imported or exported for temporary display activities such as exhibitions, expos, and trade fairs, including booth construction materials, demonstration equipment, promotional materials, and samples. Their core characteristic is non-sales purpose; in principle, they should be re-exported or re-imported after the exhibition. Usage scenarios focus on international exhibition logistics, temporary import/export customs clearance, and customs supervision. Precautions: ATA Carnets or temporary import/export applications must be processed in advance; when declaring to customs, indicate the purpose as 'Exhibits' and provide documents such as exhibition invitation letters and booth confirmation letters; if sold or consumed during the exhibition, customs duties and import taxes must be paid retroactively. Unlike 'Samples,' which are usually sent for trial use and may be given free or sold at low prices, exhibits emphasize public display and are not directly sold; compared with 'temporary import/export goods,' exhibits are a specific category enjoying simplified customs procedures. Foreign trade practitioners should ensure exhibits are re-transported within the specified period to avoid demurrage costs or legal risks.