Item under administrative license: approval for goods temporarily imported or exported  
Content licensed:
The activities that the Customs approve the legal goods to be temporarily imported into and exported out of China’s customs territory, and re-transported out of or into the territory within the specified term.
Basis for establishment:
Article 31 of the Customs Law of the People's Republic of China: Goods that are temporarily imported or exported with the approval of the Customs shall be re-shipped out of or into China within six months. An extension may be granted in special circumstances upon the Customs’ approval.
Basis for implementation:  
1.    Administrative Licensing Law of the People’s Republic of China  
2.    Article 42 of the Regulations of the People's Republic ofChinaon Import and Export Duties
3.    Measures of the Customs of the People's Republic of China for Implementing the Administrative Licensing Law of the People's Republic of China (Decree of the General Administration of Customs No. 117)  
4.  Administrative Measures of the Customs of the People's Republic ofChinafor Goods Temporarily Imported or Exported (Decree of the General Administration of Customs No. 157)
5.   Announcement of the General Administration of Customs No. 48 in 2007  on Issues concerning Promulgation of the Administrative Measures of the Customs of the People's Republic of China for Goods Temporarily Imported or Exported
6.   Other laws, administrative regulations, rules and normative documents
Application requirements:  
1.    Temporary inbound and outbound goods include:
(1)   Goods displayed or used in exhibitions, fairs, meetings or similar activities;
(2)   Articles for performance or contests used in cultural or sports exchanges;
(3)   Devices, equipment or articles used in news reporting, or the shooting of films or television programs;
(4)   Devices, equipment or articles used in scientific, teaching, and medical activities;
(5)   Transportation vehicles and special types of vehicles used in activities listed in items (1) to (4) above;
(6)  Samples (refer to samples of goods used in exhibition, operation demo, reference of goods supplied and ordered, and samples of goods detected and tested, but excluding the identical goods that exceed the reasonable quantity imported or exported by the same consignee or consignor);
(7)   Apparatus, equipment and articles used in charity activities;
(8)   Apparatus and tools used for the installing, debugging, testing and repairing the equipments;
(9)   Containers for goods;
(10)  Self-driving vehicles as well as the articles thereof used for traveling;
(11)  Equipment, apparatus and articles used in the construction of projects; and
(12)  Other goods temporarily imported or exported as approved by the Customs.
Where goods are temporarily imported under any ATA Carnet for the Temporary Admission of Goods (hereinafter referred to as the ATA carnet), they shall be limited to the goods as prescribed in the international conventions relating to the temporary admission of goods, which Chinahas acceded to.
2.    The temporary inbound and outbound goods are not required to submit the licensing certificate for verification, except that it is otherwise provided for in any international convention or treaty of which China is a contracting party or to which China has acceded, or in any law or administrative regulation of the State, or in any rule or regulation of the General Administration of Customs.
3.    The temporary inbound and outbound goods shall be re-exported or re-imported in the original form except for the depreciation or wear and tear because of normal use.
Documents to be submitted upon application:
A.     For goods temporarily imported and exported under ATA carnets
1.   The original ATA carnet that is true and valid (the China Chamber of International Commerce (CCOIC) has provided a general bond to the General Administration of Customs);
2.    Accurate manifest of goods; and
3.    Other relevant commercial documents or certificates.
B.    For goods temporarily imported and exported under non-ATA carnets
1.    The Application for the Temporary Entry/ Exit of Goods (See Annex 1);
2.    Manifest of temporary inbound and outbound goods;
3.    Invoice, contract or agreement, as well as other relevant instruments as required by the Customs;
4.    A sum of security equivalent to the taxes or any other guaranty recognized by the Customs according to the law (Where an exhibition is hold at a place designated by the Customs or at a place under the surveillance of special persons as assigned by the Customs, no guaranty for the exhibits is required to be submitted to the Customs upon approval of the local competent Customs directly under the GACC.)

Handling procedures:
A.    Application, acceptance, examination and determination of license
1.    If the applicant applies for the temporary importation or exportation of goods to the local competent Customs, the Customs will accept it (the ATA carnet holder’s submission of ATA carnet to the Customs shall be deemed as filing the application; the consignee or consignor of the temporary inbound and outbound goods under the non-ATA carnet shall submit the Application for Temporary Entry/ Exit of Goods and other complete application materials in the legal format to the Customs);
2.    The Customs finish the review within 20 working days from acceptance of the application, and make a decision: (1) where the Customs approves the temporary importation or exportation of goods under any ATA carnet, they shall make an endorsement on the ATA carnet; otherwise no endorsement shall be made; (2) After the Customs has made a decision on approval or disapproval of an application for the temporary importation or exportation of goods under non-ATA carnet, it shall make and issue a Decision of the Customs of the PRC on Approval of Application for the Temporary Entry/ Exit of Goods, or a Decision of the Customs of the PRC on Disapproval of Application for the Temporary Entry/ Exit of Goods, and for a decision of disapproval, state the reasons and inform the applicant that he or she is entitled to apply for administrative reconsideration or bring an administrative proceedings in accordance with the law;
3.   The applicant may handle the specific declaration procedures immediately after obtaining that decision of approval from the Customs;
4.    The organizer of an exhibition of temporary inbound exhibits that is held within China, shall first file an application to the Customs of the place where the exhibition is held, and upon approval, the Customs directly under the GACC or the local subordinate Customs authorized by the Customs directly under the GACC shall make a one-off decision on administrative license for the temporary inbound exhibits of the exhibition;
5.  The organizer of an exhibition of temporary outbound exhibits that is held out of China, shall first file an application to the Customs at the place of exit, and upon approval, the Customs directly under the GACC or local subordinate Customs authorized by the Customs directly under the GACC shall make a decision on administrative license for the temporary outbound exhibits under application;
6.   The temporary inbound application for inbound exhibits of itinerant exhibition shall be approved by the first local competent Customs. Where the exhibits are transferred to the next local competent Customs, they shall be supervised by that Customs, and are exempted from another temporary inbound application by virtue of administrative license documents signed by the first local competent Customs and customs documents.
 
B.   Extension of license
1.   The temporary inbound and outbound goods shall be re-exported or re-imported within 6 months as of the date of entry or exit. In the case of any special circumstance under which it is necessary to extend the time limit, the approval from the Customs directly under the GACC shall be obtained. The extension of the time limit shall not be more than 3 times and shall not exceed 6 months for each time. After the extended term expires, the goods shall be re-exported or re-imported or the import or export procedures shall be gone through.
2.   Where it applies for aforesaid extension, the holder of ATA carnet or the consignor or consignee of temporary inbound or outbound goods under non-ATA carnet shall apply for the extension of time limit to the Customs that examines and approves the temporary importation or exportation of goods not later than 30 days before the expiry of the prescribed time limit, and submit an Application for Deferral of Temporary Entry/ Exit of Goods (See Annex 2) and other relevant application materials.
3.   If a local subordinate Customs accepts an extension application, it shall submit the opinion of preliminary examinations and a complete set of application materials to the Customs directly under the GACC within 10 working days as of the acceptance of application and in a timely manner. The Customs directly under the GACC make a decision on whether the extension application is approved within 10 working days upon the receipt of these materials, and produce and issue a Decision of the Customs of the PRC on Approval of Application for Deferral of Temporary Entry/ Exit of Goods, or a Decision of the Customs of the PRC on Disapproval of Application for Deferral of Temporary Entry/ Exit of Goods.
In the event that the Customs directly under the GACC accepts the extension application, it shall make a decision on whether the extension application is approved within 20 working days.
4.    As for the temporary inbound and outbound goods that are used for the important projects of the state or for scientific research projects of the state, and the articles in exhibitions for a term of more than 24 months, if it still needs to extend the time limit upon the expiry of the 18-month extension period, the local competent Customs directly under the GACC shall give the opinion of preliminary examinations and report to the General Administration of Customs with relevant materials attached within 10 working days from acceptance of the extension application. The General Administration of Customs makes a decision within 10 working days upon receipt of the materials.
5.   For inbound exhibits of itinerant exhibition that need deferral of being re-transported out the territory, the organizer and exhibitor may file an extension application to the local competent Customs or the Customs granting the original approval. The Customs accept the application shall examine the application based on administrative licensing documents signed by the first local competent Customs, customs documents, and application materials offered by the applicant, and go through relevant procedures.
Time limit for handling: See handling procedures for details.  
Charging standard: No charge.  
Acceptance department: Supervision Departments and Field Business Departments of various Customs
Office address: See the office addresses of various Customs for details.  
Office hours: See the office hours of various Customs for details. 
Contact number: See the contact numbers of various Customs for details.  
Annexes:
1.    Application for Temporary Entry/ Exit of Goods
2.    Application for Deferral of Temporary Entry/Exit of Goods
Other notes:
In the case of any inconsistency between the content of this guide and the current laws, administrative regulations, rules and normative documents of the Customs, the latter shall prevail.