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:

1. Photography equipment, film, video tapes, vehicles, costumes, props, etc. for cooperation with local units or import to China for shooting, video recording, photography, and slide shooting;

2. Equipment, props, costumes, vehicles, animals, etc. imported into China for sports competitions and cultural performances.

3. Various equipment, tools, teaching materials, vehicles, etc. transported to China for engineering construction, academic and technical exchanges, lectures, and transportation.

Key customs clearance procedures for temporary import/export goods

1. Records before import (export)

2. When importing (exporting), bring the guarantee letter to customs.

3. Subject to customs inspection during use

4. Import (export) declaration form

5. Verification and customs clearance.

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

1. Exhibition goods import/export and technical exchange products

2. Maintenance goods receipt and delivery

3. Temporary (or leased) inbound/outbound containers

4. Temporarily imported/exported goods.