Executive Summary
Temporary import and export is a specific customs route for goods that will enter or leave China and then be re-shipped within the approved period. The General Administration of Customs explains that approval may be required, that goods must be re-shipped within the applicable period, and that applicants may need a carnet, manifest, invoice, contract, agreement, security or other guarantee depending on the route. Foreign exhibitors, equipment suppliers, testing businesses and event operators should classify the goods and route before shipment; a normal import assumption can create unnecessary duty, document and timing risk.
When This Route May Matter
- Exhibition or trade-show goods.
- Samples used for demonstration, reference, testing or customer evaluation.
- Professional, technical, medical, broadcast or event equipment.
- Goods entering China for a defined temporary activity and returning overseas.
- Equipment moving between jurisdictions under a carnet or another recognized procedure.
Route Comparison
| Route | Evidence to check | Decision point |
|---|---|---|
| ATA carnet | Original valid carnet and accurate goods manifest | Confirm the goods, holder and China customs process |
| Non-ATA route | Application for temporary entry/exit, manifest, invoice, contract or agreement | Confirm the local Customs application and guarantee requirement |
| Ordinary import | Standard import declaration, licensing and tax route | Use when the goods will remain in China or temporary approval is not suitable |
| Re-export or change of use | Proof of re-shipment or an approved change | Do not allow the approved temporary period to expire without action |
Step-by-Step Process
- List every item, serial number, model, quantity and declared value.
- Define the activity, location, entry port, exit port and planned re-shipment date.
- Choose ATA or non-ATA treatment and confirm the responsible consignee, consignor or broker.
- Prepare the carnet or application, manifest, invoice, contract, agreement and other required documents.
- Confirm whether Customs requires a security or other guarantee and identify who provides it.
- Submit to the competent Customs channel before the goods arrive where pre-approval is required.
- Keep entry, movement, use, inspection, re-export and closure evidence together.
- Reconcile the approved list with the goods actually leaving China and address changes before the deadline.
Controls for Foreign Businesses
- Use the same model, serial number and quantity across the packing list, manifest and declaration.
- Assign an owner for the temporary-import deadline.
- Keep evidence of where the goods are stored and used.
- Check whether food, animals, plants, medical, special articles or regulated equipment needs an additional route.
- Confirm how damage, replacement, sale, disposal or non-return will be handled before the shipment.
Common Mistakes
- Calling goods “samples” without checking the official definition and reasonable quantity.
- Assuming a temporary import has no guarantee or other customs obligation.
- Changing the exhibition location or using the goods for sale without checking the route.
- Losing serial-number or re-export evidence.
- Waiting until the re-shipment deadline is close to resolve a discrepancy.
Conclusion
Temporary import and export is useful when the business activity, goods and re-shipment plan are genuinely temporary. The safe workflow is item list, route selection, pre-approval, guarantee, controlled use and documented closure.
Sources and Review Date
- General Administration of Customs, Approval for Temporarily Imported or Exported Goods – approval basis, documents, guarantees and handling route
- General Administration of Customs, Customs Law of the People’s Republic of China – customs control and declaration framework
- Standards on Completion of Customs Declaration Forms for Import/Export Goods – declaration data consistency
Last reviewed: 2026-07-14
