--- title: "What types of goods and business scenarios are temporary import and export agency applicable to?" description: "When an exhibition equipment leasing company transports VR equipment to Germany for a trade show，it faces the pain points of high tariffs and complicated re-shipment procedures. The temporary import and export agency helps enterprises exempt from tariffs and value-added tax by applying for ATA Carnet and managing the entire process，while avoiding the risk of delayed re-shipment and ensuring compliant implementation.。" url: "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html" language: "en" type: "Q&A" category: "Freight Forwarding Q&A" datePublished: "2026-09-26" dateModified: "2026-09-26" brand: "Zhongshen Trading China" answerCount: 10 --- # What types of goods and business scenarios are temporary import and export agency applicable to? ## Question I am the person in charge of an international exhibition equipment leasing company in Shanghai. Recently, I need to transport a batch of 5 million CNY worth of VR interactive equipment to Germany for the Hannover Electronics Exhibition, with a 15-day exhibition period. I heard that temporary import and export agencies can help enterprises exempt from import tariffs and value-added tax, but we have never operated this before and feel unsure. We are worried that the complicated procedures when the equipment exits the country will delay the exhibition, and we will suffer great losses if we are taxed for exceeding the time limit when the equipment is shipped back. Moreover, the equipment is precision instruments, and we are afraid of problems during transportation. We want to know what specific help the agency can provide us, whether there are hidden risks, such as what materials need to be prepared for customs inspection, and how to handle the extension. We hope to get professional answers. ## Answers ### Answer 1 — Best Answer The core of temporary import and export agency is to enable goods to be exempt from import tariffs and value-added tax within the prescribed period through compliant declaration，which is applicable to short-term entry scenarios such as exhibitions，testing and maintenance. In the pre-document review stage，the agency needs to assist enterprises in applying for ATA Carnet，which is the core document for temporary import and export. It is necessary to confirm that the goods meet the two conditions of "re-export within 6 months" and "non-sales purpose"，and check that the model，value and quantity on the equipment list are consistent with the actual situation，so as to avoid customs return of declaration due to inconsistent declaration. Regarding the connection of core nodes，when declaring domestic customs，the customs code "9803" shall be used for temporary import and export declaration. The agency shall simultaneously submit supporting materials such as exhibition invitation letters and equipment leasing agreements to the customs. After the goods exit the country，the agency needs to track the stamping status of the ATA Carnet by foreign customs to ensure that the equipment is not sold or misappropriated during the exhibition. When re-importing，it is necessary to make an appointment for declaration with the domestic customs 3 days in advance，submit the ATA Carnet stamped with the customs seal of the exhibition country，and check that the quantity of goods is consistent with that when they exited the country. Abnormal emergency plans cannot be ignored: If the exhibition is delayed，you need to **apply for an extension to the customs 30 days in advance**，with a maximum of 3 months per application and a total of no more than 18 months. If the equipment is damaged abroad and cannot be re-exported，it is necessary to immediately provide a third-party inspection report and insurance company claim certificate. The agency will assist enterprises in paying tariffs and value-added tax and go through the formalities for domestic sales of the goods. In terms of compliant implementation，the agency needs to help enterprises complete document filing，including ATA Carnet copies，exhibition photos，re-import customs declarations，etc。with a storage period of no less than 3 years. At the same time，ensure the "four flows consistency" (goods flow，document flow，capital flow and information flow) to avoid being unable to provide valid vouchers when the tax department conducts later verification. **status:** accepted **Author:** Daniel Xu **Date:** 2026-09-26 ### Answer 2 When declaring temporary import and export customs, price review disputes are common problems. If the customs considers that the declared value is too low, the agency needs to provide materials such as purchase contracts, commercial invoices and market price evidence of similar equipment to prove that the value is true and reasonable. If it cannot be provided, the customs will approve the dutiable price of similar goods. In addition, the purpose of the goods (such as "exhibition display") must be accurately filled in when declaring, so as to avoid being classified as permanent import and resulting in tariff repayment. **status:** suggested **Author:** Eric Zhou **Date:** 2026-09-26 ### Answer 3 For temporary import and export of exhibition equipment, it is recommended to choose direct shipping logistics plans to reduce container detention fees and damage risks caused by transit links. When re-exporting, it is necessary to reserve shipping space 7 days in advance to ensure that the goods depart within the validity period of the ATA Carnet. If a container is skipped, the agency needs to immediately coordinate with the shipping company to reallocate the nearest flight and simultaneously apply for an extension to the customs. In addition, seals with unique identifiers must be used in the logistics link to avoid the goods being swapped during transportation. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-26 ### Answer 4 Temporarily imported and exported goods are exempt from import tariffs and value-added tax, but must meet the "re-export" condition. If the goods are not re-exported on time, the enterprise needs to pay tariffs and value-added tax and pay late fees. The agency can assist enterprises in handling VAT deferral (if applicable) to delay the payment of VAT until the goods are re-exported, alleviating financial pressure. In addition, temporarily imported and exported goods do not involve export tax rebates, and need to be managed separately from permanent export goods. **status:** suggested **Author:** Linda Gao **Date:** 2026-09-26 ### Answer 5 There is no actual trade payment and receipt for temporarily imported and exported goods. Enterprises need to make a "special trade" declaration in the foreign exchange management system and provide materials such as ATA Carnet and exhibition certificates. The agency needs to assist enterprises in completing the declaration to ensure that the capital flow matches the goods flow. If using CIPS RMB cross-border payment, it is necessary to confirm in advance whether overseas exhibitors support RMB collection to avoid exchange rate losses. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-26 ### Answer 6 The responsibility division must be clearly stipulated in the temporary import and export agency agreement: If the goods are taxed due to the agency's mistake, the agency shall bear the repayment expenses. If the equipment is lost abroad, freight insurance must be purchased in advance, and the insurance claim process must be agreed in the agreement. In addition, the guarantee responsibility of the ATA Carnet must be clear to avoid enterprises from bearing unnecessary risks. **status:** suggested **Author:** Grace Wang **Date:** 2026-09-26 ### Answer 7 When the customs inspects temporarily imported and exported goods, the enterprise needs to provide materials such as equipment function manuals, exhibition invitation letters and ATA Carnet. During inspection, the seal must be intact. If the seal is damaged, it is necessary to provide logistics monitoring records to prove that the goods have not been tampered with. If there is an abnormality in the machine inspection, the agency needs to assist the enterprise in explaining the working principle of the equipment to the customs to avoid being mistaken for contraband. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-26 ### Answer 8 VR equipment belongs to precision instruments. When temporarily importing and exporting, shock-proof and moisture-proof packaging that meets ISTA transportation standards must be used. If the equipment contains lithium batteries, UN38.3 test reports and MSDS must be prepared to ensure that the packaging meets the requirements of dangerous goods transportation. The agency needs to assist enterprises in selecting appropriate cushioning packaging materials to avoid equipment damage during transportation. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-26 ### Answer 9 Temporarily imported and exported goods do not involve export tax rebates, but if they are damaged during re-shipment and converted to domestic sales, the enterprise must declare and pay taxes according to domestic sales goods. The agency needs to assist enterprises in handling the procedures for VAT input deduction. In addition, the document filing must be complete, including ATA Carnet, exhibition photos, re-export customs declarations, etc., to avoid failing the verification during tax department verification. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-26 ### Answer 10 Enterprises that have long been engaged in exhibition business can integrate customs declaration, logistics and compliance services through temporary import and export agencies to reduce operating costs. The agency company must have global network resources to quickly coordinate overseas customs affairs. At the same time, it has a digital management system to track the status of goods in real time and improve the supply chain response speed. Enterprises should give priority to selecting agency companies with more than 20 years of experience to ensure service stability. **status:** suggested **Author:** Michael Zhang **Date:** 2026-09-26 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [Entrepôt Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What types of goods and business scenarios are temporary import and export agency applicable to?", "text": "I am the person in charge of an international exhibition equipment leasing company in Shanghai. Recently, I need to transport a batch of 5 million CNY worth of VR interactive equipment to Germany for the Hannover Electronics Exhibition, with a 15-day exhibition period. I heard that temporary import and export agencies can help enterprises exempt from import tariffs and value-added tax, but we have never operated this before and feel unsure. We are worried that the complicated procedures when the equipment exits the country will delay the exhibition, and we will suffer great losses if we are taxed for exceeding the time limit when the equipment is shipped back. Moreover, the equipment is precision instruments, and we are afraid of problems during transportation. We want to know what specific help the agency can provide us, whether there are hidden risks, such as what materials need to be prepared for customs inspection, and how to handle the extension. We hope to get professional answers.", "answerCount": 10, "upvoteCount": 5, "datePublished": "2026-09-26T16:12:00Z", "dateModified": "2026-09-26T16:19:16Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "The core of temporary import and export agency is to enable goods to be exempt from import tariffs and value-added tax within the prescribed period through compliant declaration，which is applicable to short-term entry scenarios such as exhibitions，testing and maintenance. In the pre-document review stage，the agency needs to assist enterprises in applying for ATA Carnet，which is the core document for temporary import and export. It is necessary to confirm that the goods meet the two conditions of "re-export within 6 months" and "non-sales purpose"，and check that the model，value and quantity on the equipment list are consistent with the actual situation，so as to avoid customs return of declaration due to inconsistent declaration. Regarding the connection of core nodes，when declaring domestic customs，the customs code "9803" shall be used for temporary import and export declaration. The agency shall simultaneously submit supporting materials such as exhibition invitation letters and equipment leasing agreements to the customs. After the goods exit the country，the agency needs to track the stamping status of the ATA Carnet by foreign customs to ensure that the equipment is not sold or misappropriated during the exhibition. When re-importing，it is necessary to make an appointment for declaration with the domestic customs 3 days in advance，submit the ATA Carnet stamped with the customs seal of the exhibition country，and check that the quantity of goods is consistent with that when they exited the country. Abnormal emergency plans cannot be ignored: If the exhibition is delayed，you need to apply for an extension to the customs 30 days in advance ，with a maximum of 3 months per application and a total of no more than 18 months. If the equipment is damaged abroad and cannot be re-exported，it is necessary to immediately provide a third-party inspection report and insurance company claim certificate. The agency will assist enterprises in paying tariffs and value-added tax and go through the formalities for domestic sales of the goods. In terms of compliant implementation，the agency needs to help enterprises complete document filing，including ATA Carnet copies，exhibition photos，re-import customs declarations，etc。with a storage period of no less than 3 years. At the same time，ensure the "four flows consistency" (goods flow，document flow，capital flow and information flow) to avoid being unable to provide valid vouchers when the tax department conducts later verification.", "upvoteCount": 5, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#acceptedAnswer", "datePublished": "2026-09-26T16:57:26Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When declaring temporary import and export customs, price review disputes are common problems. If the customs considers that the declared value is too low, the agency needs to provide materials such as purchase contracts, commercial invoices and market price evidence of similar equipment to prove that the value is true and reasonable. If it cannot be provided, the customs will approve the dutiable price of similar goods. In addition, the purpose of the goods (such as "exhibition display") must be accurately filled in when declaring, so as to avoid being classified as permanent import and resulting in tariff repayment.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-2", "datePublished": "2026-09-26T16:54:09Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } , { "@type": "Answer", "text": "For temporary import and export of exhibition equipment, it is recommended to choose direct shipping logistics plans to reduce container detention fees and damage risks caused by transit links. When re-exporting, it is necessary to reserve shipping space 7 days in advance to ensure that the goods depart within the validity period of the ATA Carnet. If a container is skipped, the agency needs to immediately coordinate with the shipping company to reallocate the nearest flight and simultaneously apply for an extension to the customs. In addition, seals with unique identifiers must be used in the logistics link to avoid the goods being swapped during transportation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-3", "datePublished": "2026-09-26T16:50:15Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "Temporarily imported and exported goods are exempt from import tariffs and value-added tax, but must meet the "re-export" condition. If the goods are not re-exported on time, the enterprise needs to pay tariffs and value-added tax and pay late fees. The agency can assist enterprises in handling VAT deferral (if applicable) to delay the payment of VAT until the goods are re-exported, alleviating financial pressure. In addition, temporarily imported and exported goods do not involve export tax rebates, and need to be managed separately from permanent export goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-4", "datePublished": "2026-09-26T16:47:11Z", "author": {"@type": "Person","name": "Linda Gao","url": "https://www.sh-zhongshen.com/en/team/linda-gao/"} } , { "@type": "Answer", "text": "There is no actual trade payment and receipt for temporarily imported and exported goods. Enterprises need to make a "special trade" declaration in the foreign exchange management system and provide materials such as ATA Carnet and exhibition certificates. The agency needs to assist enterprises in completing the declaration to ensure that the capital flow matches the goods flow. If using CIPS RMB cross-border payment, it is necessary to confirm in advance whether overseas exhibitors support RMB collection to avoid exchange rate losses.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-5", "datePublished": "2026-09-26T16:35:45Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "The responsibility division must be clearly stipulated in the temporary import and export agency agreement: If the goods are taxed due to the agency's mistake, the agency shall bear the repayment expenses. If the equipment is lost abroad, freight insurance must be purchased in advance, and the insurance claim process must be agreed in the agreement. In addition, the guarantee responsibility of the ATA Carnet must be clear to avoid enterprises from bearing unnecessary risks.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-6", "datePublished": "2026-09-26T16:29:53Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "When the customs inspects temporarily imported and exported goods, the enterprise needs to provide materials such as equipment function manuals, exhibition invitation letters and ATA Carnet. During inspection, the seal must be intact. If the seal is damaged, it is necessary to provide logistics monitoring records to prove that the goods have not been tampered with. If there is an abnormality in the machine inspection, the agency needs to assist the enterprise in explaining the working principle of the equipment to the customs to avoid being mistaken for contraband.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-7", "datePublished": "2026-09-26T16:29:50Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "VR equipment belongs to precision instruments. When temporarily importing and exporting, shock-proof and moisture-proof packaging that meets ISTA transportation standards must be used. If the equipment contains lithium batteries, UN38.3 test reports and MSDS must be prepared to ensure that the packaging meets the requirements of dangerous goods transportation. The agency needs to assist enterprises in selecting appropriate cushioning packaging materials to avoid equipment damage during transportation.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-8", "datePublished": "2026-09-26T16:29:05Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Temporarily imported and exported goods do not involve export tax rebates, but if they are damaged during re-shipment and converted to domestic sales, the enterprise must declare and pay taxes according to domestic sales goods. The agency needs to assist enterprises in handling the procedures for VAT input deduction. In addition, the document filing must be complete, including ATA Carnet, exhibition photos, re-export customs declarations, etc., to avoid failing the verification during tax department verification.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-9", "datePublished": "2026-09-26T16:26:23Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "Enterprises that have long been engaged in exhibition business can integrate customs declaration, logistics and compliance services through temporary import and export agencies to reduce operating costs. The agency company must have global network resources to quickly coordinate overseas customs affairs. At the same time, it has a digital management system to track the status of goods in real time and improve the supply chain response speed. Enterprises should give priority to selecting agency companies with more than 20 years of experience to ensure service stability.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/temporary-import-export-agent-applicable-scenarios.html#suggestedAnswer-10", "datePublished": "2026-09-26T16:19:16Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Freight Forwarding Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/"} ,{"@type": "ListItem", "position": 4, "name": "What types of goods and business scenarios are temporary import and export agency applicable to?"} ] } ] ```