Temporary import and export declaration is not only applicable to export scenarios; some goods imported into China also need to go through temporary import and export customs declaration. For example, goods transported to overseas or domestic exhibitions, goods exported for repair, shared scientific research equipment, and recyclable packaging—all goods that need to be shipped back to China after use must be declared under temporary import and export procedures. Otherwise, if the customs verifies that the goods are less than 90% new when returning to China, they will not be allowed to be imported through regular trade.

• Customs Verification and Approval: Unlike regular declaration, temporary import and export declaration requires verification and approval by the customs after submission. The customs needs to check the detailed purpose of the goods' export (import), and only releases the goods after approval. The approval time varies from 5 to 10 working days.
• Time Limit for Return: Temporary import and export goods must be returned to China within the time limit specified by the customs (usually 6 months) and are not allowed to stay overseas (or domestically) for a long time.
• Tariff, VAT and Deposit Requirements: Since temporary import and export goods need to be returned, they are exempt from import and export duties and value-added tax (VAT). However, for temporarily imported goods, a certain amount of deposit is generally required to be paid to the customs.

• Customs Declaration Documents: Packing list, invoice, and contract;
• Application Form for Temporary Inward and Outward Movement of Goods;
• Approval Form for Temporary Inward and Outward Movement of Goods;
• Explanatory Statement;
• Exhibition Agreement (if applicable to exhibition-related goods).