With the implementation of the General Administration of Customs’ Announcement No.38 of 2026,the temporaryThe supervision requirements for goods have shifted from "formal review" to "substantive compliance".Enterprises that relied on the "green channel" provided by agents in the past are now facing the risks of incomplete declaration materials and excessive freezing of security deposits.For example,a car parts company faced a 35-day delay in the clearance of equipment due to unclear declaration purposes,incurring additional storage fees of 23,000 yuan.

Under the new regulations,temporary entry is allowedThe underlying logic is: compliance ≠ process,but rather full-cycle control

The core conflict of temporary import and export declaration lies in the conflict between "temporariness" and "regulatory continuity".The new regulations in 2026 have strengthened three requirements:

1.The declaration materials must clearly specify the "proof of temporary use" (such as exhibition contracts and repair work orders);

2.The guarantee methods have been expanded from "cash freeze" to "bank guarantees/insurance policies";

3.The time limit for write-off has been shortened from "30 days after the goods are re-exported" to "15 days".

Agency Temporary I/E Declaration SOP | 9 key nodes from documents to verification

Step 1: Confirm whether the goods meet the definition of "temporary".

Output:

• Criteriaforjudgment:Thegoodsmustbere-exportedorre-importedwithintheprescribedtimelimit(generallynomorethan6months,withanextensionperiodofnomorethan3times);
• Excludedcategories:Consumablematerials(suchasexhibitionfood)andeasilydamagedequipment(suchastestbatteries)cannotbedeclaredastemporaryimportsandexports.

Step 2: Prepare the core document package

Output:

• Basicdocuments:Packinglist,invoice,andPowerofAttorneyforCustomsDeclaration(whichmustbestampedwiththecompany’sofficialsealandarunningseal);
• Specialdocuments:Temporaryimportandexportapprovaldocuments(suchastheapprovalletterfromtheChinaCouncilforthePromotionofInternationalTrade),andtemporaryusecertificates(suchasexhibitioncontractsandrepairworkorders);
• Guaranteematerials:Toselectcashguarantee,youneedtopre-depositthefullamountofthegoodsinthecustomsdepositaccountinadvance;toselectguaranteeletter/insurancepolicy,youneedtoprovideofficialdocumentsfromthebank/insurancecompany.

Step 3: Three key actions for agent collaboration

Output:

• Signthe"TemporaryImportandExportSpecialServiceAgreement"withthecustomsdeclarationagency,andclarifythe"declarationerrorcoverageclause"(forexample,ifthedelayincustomsclearanceiscausedbytheagent’smistake,theagentshallbearthestoragefees);
• ---Pre-declarationreceipt(Declarationnumbergeneratedbycustomssystem),avoiding"fakedeclaration"risks;
• 24hoursbeforethegoodsarriveattheport,providetheagentwiththefollowinginformation:Finalpackinglist(Includingnetweight,brandmodel,serialnumber).

Step 4: Compliance details during the declaration process

Output:

• Filloutthecustomsdeclarationform:Selectthesupervisionmodecode"2600(temporaryimportandexportofgoods)"andspecifyintheremarkscolumn"Promiseofre-exportdate(e.g.XmonthXday2026)".
• Taxratehandling:temporaryimportandexportgoodsTemporarilyexemptfromtaxationHowever,youneedtofillin"260(temporaryimportandexportofgoods)"inthe"NatureofDutyandExemption"columnofthecustomsdeclarationform.
• GuaranteeSubmission:Cashguaranteesmustbefrozensimultaneouslyduringthedeclarationprocess,andlettersofguarantee/insurancepoliciesmustbesubmittedtothecustomsforfilingtwoworkingdaysinadvance.

Step 5: Tracking and management after the goods are released

Output:

• EstablishTemporaryImportandExportLedger:Recordthelocationwherethegoodsareused,theuser,andthedurationofuse(itisrecommendedtouseanExceltable,whichincludes"daysofuse"and"remainingdaysofre-transportation"asawarning);
• Setthecountdownforinventorycancellation:Startthe"inventorycancellationpreparationprocess"15daysbeforethegoodsarereshipped(forexample,thelogisticsforreturningexhibitionequipmentshouldbearranged7daysinadvance).

Step 6: Closed-loop operation of re-transportation and write-off

Output:

• Re-shipmentdeclaration:asper"originalexport/Declarethere-exportwiththeserialnumber,thesupervisionmodecode"2600",andindicate"Forcustomsclearance"intheremarkscolumn;
• Write-offmaterials:re-exportcustomsdeclarationforms,cargousagereports(whichmustbestampedwiththeenterprise’sofficialsealandstatethatthereisnomodificationorloss),andoriginaltemporaryimportandexportcustomsdeclarationforms;
• Guaranteerelease:Afterthecancellationisapproved,thecashguaranteewillbeunfrozenwithin5workingdays,andtheguarantee/insurancepolicywillautomaticallybecomeinvalid(itisnecessarytoapplytothebank/insurancecompanyforcancellation).

Hidden risk ignored by 90% of firms: "excessive freezing" trap of guarantees

A machinery company declared temporary import of equipment with a value of 1 million yuan,and the agent froze 1.3 million yuan (including 13% value-added tax) according to the logic of "general trade".This is a typical case of "excessive freezing".Under the new regulations,the temporary import and export guarantee deposit should be set at a reasonable level based on the actual value of the goods.Only covering the value of the goods(Excluding tax),enterprises can avoid via:

1.When declaring,specify that the "nature of the tax exemption is temporary entry and exit".The customs system will automatically identify "temporary tax exemption",and the guarantee deposit does not need to include the tax amount;

2.Require the agent to provideCalculation basis of the guarantee deposit(For example,the formula in Announcement No.103 of 2018 issued by the General Administration of Customs: Guarantee deposit = value of the goods × exchange rate × (1 + insurance premium rate));

3.If you find that there is an excess freeze,you can do it in the following way:Within 3 business daysSubmit the "Guarantee Deposit Adjustment Application" to the customs,together with supporting documents such as the customs declaration form and invoice.

Here are three compliance actions that can be implemented today.

• Checktheexistingtemporaryimportandexportcargoledgers:Filteroutthegoodswith"theremainingnumberofdaysforre-export≤20days",andinitiatethereturnprocessforthem;
• Asktheagentforthesalesdataofthepastsixmonths.TemporaryImportandExportDeclarationCaseThekeypointstobecheckedincludethe"timelimitforwrite-off"andthe"cycleforunfreezingtheguaranteedeposit".
• Downloadthe"Self-CheckListforTemporaryImportandExportDocuments"(availablebycontactingtheauthor),andcheckwhethertheexistingdocumentsaremissingthe"CertificateofTemporaryUse".