Subject to the approval by the Chinese customs,a list of goods temporarily imported into China, for a period not exceeding 6 months, are exempted from tariff and VAT.
However the consignee is required to place a refundable security deposit at the bank equal to the amount of the duty and taxes payable. The customs may grant an extension of stay for the goods upon the application of the taxpayer.
Taxation on temporary import and export goods -
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