As a global integrated service sector, the exhibition industry has seen growing internationalization amid advancing globalization, significantly facilitating cultural exchange, economic collaboration, and industrial advancement across nations and regions. "Exhibits" as a special category of customs-regulated goods have drawn considerable attention from exhibition industry professionals.
I. Regulatory Framework for Temporary Import/Export Exhibits
The Administrative Measures of the Customs of the People's Republic of China for Temporarily Imported and Exported Goods governs goods temporarily entering or exiting China that must be re-exported or re-imported within specified timeframes. It applies to 13 categories of goods including exhibits, cultural and sports equipment, and scientific research instruments, while establishing key regulatory provisions covering taxation, time limits, and guarantee requirements.
II. Time Limits for Re-importation/Re-exportation of Temporary Exhibits
Temporarily imported or exported exhibits shall be re-exported or re-imported within six months from the date of entry or exit. In exceptional circumstances requiring deadline extensions, the permit holder or consignor/consignee shall apply for extension procedures at the local customs authority. A maximum of three extensions may be granted, with each extension period not exceeding six months. Upon expiration of the extended period, the goods shall either be re-exported/re-imported or undergo formal import/export procedures.
For temporarily imported/exhibited goods applying for an extension of the re-exportation/re-importation period, or for cases where temporarily imported/exhibited goods already entered/exited the country will not be re-exported/re-imported, the consignor/consignee shall file an application with the competent local customs office before the expiration of the originally approved temporary import/export period.
III. Taxation and Guarantee Requirements for Temporarily Imported/Exported Exhibits
Pursuant to Article 37 of the Tariff Law of the People's Republic of China, temporarily imported/exported exhibits may be exempt from customs duties, provided they are re-exported or re-imported within six months from the date of entry or exit. Should an extension of the re-exportation/re-importation period be required, extension procedures must be completed with customs in accordance with regulations established by the General Administration of Customs.
Customs duties shall be payable in accordance with the law if the goods are not re-exported or re-imported within the prescribed timeframe.
Guarantees for temporarily imported and exported exhibits shall be processed in accordance with relevant regulations, including the Regulation of the People's Republic of China on Guarantees for Customs Affairs and the Administrative Measures of the People's Republic of China on Levying Duties for Import and Export Goods.
IV. Customs Clearance Procedures for Overseas Exhibits (Using Cultural Exhibits as an Example)
(I) Exhibition Filing. Upon obtaining the certification documents for cultural exhibitions, the organizer may proceed to the competent customs office to complete the exhibition filing process. The competent customs office for domestic exhibitions, trade fairs, conferences, and similar events is the customs office located at the event venue. The organizer or its designated customs declaration agency may submit an exhibition registration application through the China International Trade Single Window Platform (hereinafter referred to as the Single Window). The competent customs authority will then issue an exhibition registration number to the enterprise in preparation for the customs declaration of inbound exhibits.
(II) Customs declaration for inbound exhibits. Upon arrival at the port, inbound exhibits may undergo customs declaration procedures under the integrated customs clearance model. Paperless declarations shall be submitted uniformly through the Single Window at the competent customs authority, while guarantee-related formalities are completed. The port customs will then conduct inspection and release procedures.
(III) Exhibition of inbound exhibits. After customs clearance, inbound exhibits shall be displayed during the exhibition. Both organizers and exhibitors are responsible for proper on-site management of these exhibits.
(IV) Disposal of inbound exhibits. For imported exhibits that will be re-exported after the exhibition, the organizer or its designated customs broker must complete the re-export procedures with the local customs authority. The re-export declaration for the exhibits should be filed through the Single Window system and linked to the original customs declaration form.
(V) Exhibition closure. Upon completion of all import exhibit verifications, the organizer or its designated customs broker must submit the exhibition closure documentation to the local customs authority. The local customs authority will review the disposal and verification status of imported exhibits. If approved, the closure procedures will be processed. For exhibits with paid deposits, corresponding deposit clearance procedures will be conducted.
Disclaimer：The above content is translated from Chinese version of Xuexi.cn. The Xuexi.cn version shall prevail.
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