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Customs Clearance System:

Clear for Home Use and Export
• Specific Annexes of RKC define the basic concept of the various customs clearance
systems.。

• Clearance for home use/ Exportation（Expression in RKC）

⚫ "clearance for home use" means the Customs procedure which provides that imported
goods enter into free circulation in the Customs territory upon the payment of any import
duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;

⚫ "outright exportation" means the Customs procedure applicable to goods which, being in
free circulation, leave the Customs territory and are intended to remain permanently outside
it.

Definition in UCC
• Release for free circulation
Article 201 (2) of Union Customs Code (UCC) clarifies that release for free circulation
entails:

both the collection of import duty and other charges where goods are liable to them
according to the Union Customs Tariff and no duty and/or tax relief is applicable

and the application of commercial policy measures (such as the presentation of an

import license for goods subject to quotas) and any other formalities laid down in
respect of the importation of such goods (such as the presentation of a veterinary
certificate for certain animals or animal products).
• There is no clear definition in China Customs Law on Import and Export。

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∏2 Temporary Admission
（Definition and Scope）
• Temporary Admission: means the Customs procedure under which
certain goods can be brought into a Customs territory conditionally relieved
totally or partially from payment of import duties and taxes; such goods must be
imported for a specific purpose and must be intended for re-exportation within a
specified period and without having undergone any change except normal
depreciation due to the use made of them. (Annex G Temporary admission, RKC)
• The Convention on Temporary Admission, also known as the
Istanbul Convention, is named for its conclusion in Istanbul on 26 June 1990. It
is an international convention on the provisional import of goods developed
under the auspices of the Customs Cooperation Council (CCC).
• China joined the provisional import convention in 1993.By 2020, 72
countries had become member parties to the convention.
• 视频

Characteristics of TA

Specific use: display in China, or use for specific purposes

Conditional Tax Exemption: use in accordance with the specified purpose

Temporary entry, and re-exported in the same state

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Re-exportation
in the same state
• Standard 6 of RKC：Temporarily admitted goods shall be allowed to undergo
operations necessary for their preservation during their stay in the Customs territory.
• Goods are regarded as re-exported in the same state, that is the same state as when
imported, even if:
✓There has been normal depreciation due to the use made of them while under
temporary admission; or
✓Depreciation as a loss in value was caused by economic factors( goods less in demand),
obsolescence (new technology, change in style), or by the use of the goods in the
manner agreed for the temporary admission.
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Examples:
Re-exportation in the same state
• Articles on display for a year (deterioration); equipment needed for drilling as
part of geophysical prospecting (wear and tear); printer used for
demonstrations at an exhibition open to the public(wear of certain parts,
soiling, etc.)
• The goods have undergone operations intended to keep them in good
condition, such as addition of anti-freeze or grease to a machine, or the dry
cleaning of a clothing collection.

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Field of Application
◆Goods for display or use at exhibitions, fairs, meetings or
similar events;
◆Professional equipment;
◆Containers,pallets, packings, samples and other goods
imported in connection with a commercial operation;
◆Goods imported for educational, scientific or cultural purposes;
◆Travellers;

◆Tourist publicity materials; Istanbul

Convention
◆Goods imported a frontier traffic;
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7 Goods imported for humanitarian purposes;

TA In UCC

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Temporary admission
• 'Temporary admission' allows goods to be brought in temporarily
to the Union with total or partial relief from import duty.
• Examples of where this procedure might be used would be in the
case of goods imported for purposes such as exhibiting at a trade
fair or taking part in a music show.
• In some cases the completion of customs formalities is not required
(e.g. temporary admission of means of transport).

Temporary admission
• The temporary admission is subject to the following conditions:
No alteration of the goods is intended, other than changes brought about
by normal depreciation due to the use made of them;
The goods can be clearly identified, unless abuses are unlikely given the
nature of the goods or the intended use;
The holder of the procedure is established outside the customs territory
of the Union, except where otherwise provided.
For instance, natural persons who have their habitual residence in the
customs territory of the Union and work for an employer who is established
outside the territory can benefit from total relief from import duty in respect
of means of transport used by them (as owner or as renter) for commercial
or private purposes;
The overall customs requirements for are met;
and A guarantee is provided if required.

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Temporary admission
• An ATA or CPD carnet can be used for temporary admission
• In case of partial relief from import duty, the amount of duty to be paid is set at 3%
of the amount of import duty which would have been payable on those goods had
they been released for free circulation on the date they were declared for the
temporary admission procedure. This amount would be payable for every month or
fraction of a month during which the goods have been placed under the above
mentioned procedure.
• The maximum period during which goods may remain under this procedure cannot
last for more than 24 months. Nevertheless, the time-limit in many cases is even
shorter.
• CPD Carnet: Carnet de Passages en Douane (CPD) Definition.
• The CPD is an international customs document which covers the temporary
admission of motor vehicles (private and commercial road motor vehicles) in
countries where required. URL: http://www.cpdcarnet.com/
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Basic Clearance Process

for TA
Exhibitions Time Limit:
6 Months

Import
Registratio &Export on Discharge
n Security
ATA

Customs Confirm

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ATA Carnet
◼ATA Carnet, refers to a special certificate used for simplified customs
clearance for TA goods, and it’s usually for those which have frequent TA
activities in different countries.

◼Treatment of the goods under ATA carnet

• Exempted from providing security to the customs;
• Not to fill in the general import and export declaration documents and
submit other customs declaration information and documents;
• Exemption from import and export duties and taxes;
• Exemption from general economic trade control measures

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The Operation of ATA system

and its premises

TA holders

Issuing and Clearance under

Guaranteeing Guarantee

Guaranteeing Customs
Association Authorities
international
joint guarantee

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