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Updated Levy Waivers Procedures for Temporarily Imported/Exported Goods

A series of new requirements relating to the temporary entry and exit of goods to and from mainland China are scheduled to come into effect as of 1 February. Under these new regulations – The Administrative Measures of the People’s Republic of China for the Temporary Entry and Exit of Goods, as issued by the General Administration of Customs (GAC) – consignors/consignees may be exempt from statutory import/export duties on goods in the following 13 categories, subject to the discretion of the customs authorities:  

  1. Goods to be displayed or otherwise utilised in exhibitions, fairs, meetings or similar activities
  2. Articles for use in performances/tournaments related to cultural or sporting exchanges
  3. Equipment required for news reporting or for the filming of motion pictures/television programmes
  4. Items required for scientific research, teaching or medical activities 
  5. Vehicles or other transportation necessary for the proper conduct of all activities designated in points 1-4 above
  6. Samples of goods
  7. Items designated for use as part of a charitable initiative
  8. Items required for the installation, debugging, testing or repair of other specified equipment
  9. Goods containers
  10. Self-driving vehicles, as well as any additional systems required for their transportation
  11. Items pertaining to construction
  12. Goods, equipment and vehicles for test purposes
  13. Any other items granted such an exit/entry duty waiver at the discretion of the  GAC

Such exemptions are all provisional on any such items being shipped in/out of China within six months of the initial waiver. In suitably extenuating circumstances, the holder of the approval certificate and the consignor/consignee may apply to the GAC for an extension of this period. Such an extension would only be granted on a maximum of three occasions, with each extension running for no longer than six months.

These new measures supersede earlier legislation enacted in March 2007.

For further details (in Chinese), please refer to the following link:

GAC Decree No. 233 (8 December 2017)

Content provided by Picture: HKTDC Research
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