2026 Practical Guide to Full Process of Customs Declaration for Temporary Import and Export Goods

Many Shanghai foreign trade enterprises engaged in exhibition,maintenance and testing have encountered this situation: you need to ship equipment abroad for exhibition and ship it back after the event; or import a batch of samples for testing,and complete formal import after they are qualified.Such businesses fall into the category of customs declaration for temporary import and export goods — unlike regular import and export,it does not require payment of tariffs and VAT,but has stricter regulatory requirements.Once there is a mistake in the process,it will cause cargo delay in mild cases and fines in severe cases.Today we will systematically sort out the whole process of customs declaration for temporary import and export goods to help enterprises avoid common pitfalls.

I.Preliminary Qualification and Document Preparation: Lay a Solid Foundation for Compliance

1.Stage Objective: Confirm whether goods meet temporary import qualification and prepare all documents required by customs

There are clear scope restrictions for temporary import and export goods.In the List of Temporary Entry and Exit Goods updated by the General Administration of Customs of China in 2026,common items include exhibition exhibits,spare parts for maintenance,scientific research and testing equipment,etc.Manager Yu (Foreign Trade Consultant of Zhongshen) reminds that goods not included in the list cannot be declared as temporary import,otherwise the declaration will be rejected by customs.

• Check cargo category: Compare with the customs list to confirm whether it falls within the scope of temporary import (e.g.engineering samples need to provide certification from scientific research institutions)
• Prepare basic documents: Packing list,invoice,contract (mark the purpose of "temporary import and export"),cargo list (must indicate model,quantity and value)
• Supplement special documents: Exhibition exhibits need to provide invitation letter from the exhibition organizer; maintenance goods need to provide maintenance contract and original manufacturer certificate

Common Problem: Many customers ask "Can personal goods be declared as temporary import?" Manager Yu clearly states that personal goods for private use are not within the scope of temporary import,and misdeclaration will result in requirement to pay back tax under general trade.Some enterprises also miss filling in the "temporary import and export period",leading to difficulties in subsequent verification.

Role of Zhongshen: Zhongshen will first help customers complete preliminary qualification review — Manager Yu’s team will check the cargo category against the latest 2026 customs list to avoid declaration rejection due to scope mismatch; we also provide document templates and mark required items for each document (e.g.the contract must clearly state "re-export within 6 months"),saving customers 30% of document preparation time.

II.Customs Declaration and Inspection: Control Process Timeliness

1.Stage Objective: Ensure accurate declaration information and pass customs inspection smoothly

In 2026,Shanghai Customs requires that temporary import declaration must be filed electronically via the "Single Window",and the correct supervision mode code must be selected during declaration (the latest code is 3300).Incorrect declaration information will directly lead to declaration rejection and cargo transportation delay.

• Electronic declaration: Submit temporary import declaration via the Single Window,and accurately fill in information such as cargo value,temporary import period,and re-transportation destination
• Document review: Customs will verify the consistency of documents (e.g.whether the invoice value matches the actual value of the goods)
• Inspection arrangement: If the goods require inspection,prepare the cargo storage address and contact person in advance

Common Problem: In 2026,Shanghai Customs increased the inspection rate of temporary import goods (up 22% year-on-year),and some enterprises were spot-checked due to mismatch between declared value and actual value.For example,an enterprise declared the equipment value as 100,000 RMB,but the actual value was 500,000 RMB,and was required by customs to re-declare,causing a 3-day delay.

Role of Zhongshen: Zhongshen has a dedicated customs declaration team connecting with the customs Single Window,and conducts pre-verification of declaration information in advance — for example,checking whether the code is correct and the value is reasonable,to avoid declaration rejection due to declaration errors; if spot inspection is required,Mr.Luo (Head of Customs Declaration at Zhongshen) will accompany the whole process,coordinate inspection time,and reduce the average inspection time from 2 days to within 1 day.

III.Cargo Supervision and Period Control: Avoid Overdue Risks

1.Stage Objective: Ensure goods are re-transported within the temporary import period to avoid overdue penalties

The general period for temporary import and export goods is 6 months.If extension is required,you need to apply to customs 30 days in advance (in 2026,maximum 2 extensions are allowed,each no more than 6 months).For goods not re-transported after the expiry,customs will collect tariffs and VAT as general trade and impose a fine.

• Confirm temporary import period: Clearly fill in the specific date of re-transportation on the declaration form
• Track cargo dynamics: Record the entry/exit time and transportation track of goods to ensure on-time re-transportation
• Apply for extension in advance: If re-transportation is expected to be delayed,submit extension application with supporting documents (e.g.exhibition postponement notice,maintenance delay proof)

Common Problem: Overdue is one of the most common risks in temporary import declaration — in 2026,Shanghai Customs imposes a fine of 0.5%-1% of the cargo value for overdue goods.For example,an enterprise forgot to apply for extension,leading to the equipment being overdue for 1 month,and was fined 2,000 RMB.

Role of Zhongshen: Zhongshen will establish a cargo tracking ledger,and Manager Yu’s team will remind customers 15 days in advance if extension is needed; if extension is required,Mr.Luo will assist in preparing extension documents (e.g.postponement notice from exhibition organizer),to ensure one-time approval of extension application and avoid overdue fines.

IV.Verification and Case Closure: Complete the Temporary Import Closed Loop

1.Stage Objective: Complete verification after re-transportation and release customs supervision

After goods are re-transported,enterprises need to submit verification materials to customs within 15 days to complete verification and closure.If verification is not completed in time,customs will include the enterprise in the "abnormal supervision list",which affects subsequent import and export business.

• Submit verification materials: Within 15 days after re-transportation,submit verification form,re-transportation declaration,bill of lading and other documents to customs
• Customs review: Verify whether the re-transported goods are consistent with the originally declared temporary imported goods (e.g.same model and quantity)
• Closure confirmation: After customs approval,a verification closure certificate will be issued and supervision will be released

Common Problem: Some enterprises replace parts during re-transportation,leading to failure of customs review.For example,an enterprise replaced the battery of exhibition equipment,and was required by customs to provide replacement certificate,otherwise verification cannot be completed.

Role of Zhongshen: Zhongshen will conduct consistency check before re-transportation — for example,verify whether the cargo model and quantity are consistent with the temporary import declaration; if parts are replaced,Mr.Luo will assist in preparing replacement documents (e.g.original manufacturer maintenance records),to ensure one-time approval of verification and avoid subsequent regulatory risks.

V.Comparison of Core Differences Between Temporary and Regular Customs Declaration

Temporary import and export customs declaration seems procedurally simple,but each link has strict regulatory requirements — from qualification confirmation to verification closure,a little carelessness will lead to delay or fine.Zhongshen has been engaged in foreign trade agency for more than 20 years,and is familiar with the latest 2026 policies of Shanghai Customs.We can help customers avoid risks and improve efficiency in advance: preliminary qualification review avoids declaration rejection,pre-verification of declaration saves time,and ledger tracking avoids overdue.If you have temporary import and export needs,you can contact Manager Yu of Zhongshen,and let our professional team handle the whole process for you.