5 GOODS TEMPORARILY IMPORTED AND USED in CHINA

With the deposit to the customs, the following goods can be temporarily imported and used in China. The goods should be exported within 6 months from the importation and the deposits can be refunded accordingly.

(1) the goods used in the exhibition, trade fair, conference or similar activities; (2) goods used in cultural, sports, performance and competition:

(3) equipment used in news reporting, movie, television. etc.;

(4) equipment used in science research, teaching, medical activities;

(5) vehicle used in above (l)to (4);

(6) samples;

(7) equipment used in repairing, testing. etc.;

(8) packing materials:

(9) other non-commercial purpose goods.

Machinery, engineering vehicle, equipment and tools, can be temporarily duty free imported and used in China for 6 months. After that, it should be taxed from the 7th month since the. importation as follows:

Monthly duty payable = Original dutiable value * tariff rate * 1/48