Administration of Customs shall make a decision within 10 days as of the receipt of the examination opinions.

Chapter III Supervision and Administration on the Goods Temporarily Imported or Exported

Article 15 When making a declaration of goods temporarily imported or exported under the ATA carnet, the ATA carnet holder shall submit a valid ATA carnet to the customhouse.

When making a declaration of goods temporarily imported or exported under non-ATA carnet, the consignee or consignor of the goods shall complete a customs import/export declaration form, and submit a checklist of goods, Decision of the Customs of the People's Republic of China on Approval of Application for the Temporary Importation/Exportation of Goods and other relevant documents to the customhouse.

Article 16 The organizer of an exhibition within the territory of China or organizer or exhibitor of an exhibition outside the territory of China (hereinafter generally referred to as the organizer or exhibitor) shall submit the filing certificates or approval documents as issued by the relevant departments, checklist of the exhibits and other relevant documents to the local competent customhouse in order to go through the formalities for filing no later than 20 days before the importation or exportation of the exhibits.

If the exhibition is not under an administrative licensing item of the relevant department, the organizer or exhibitor shall submit a letter of invitation, confirmation document of the exhibition booth, other certification documents as well as checklist of the exhibits to the local competent customhouse in order to go through the formalities for filing.

Article 17 Where an exhibition is held necessarily in two or more customs areas within the territory of China, it shall go through the transit formalities for the imported exhibits under the relevant provisions relating to the surveillance of transit. The customhouse at the locality of final exhibition shall have the responsibilities of verifying and writing off the imported exhibits and the customhouse at the place of exit shall handle the re-exportation formalities.

Article 18 Where it requires to extend the time limit for an exhibition, the organizer or exhibitor shall go through the relevant formalities in the customhouse at the filing place upon the approval document on extension as issued by the original approval department before the expiry of the exhibition period.

If an exhibition is not under an administrative licensing item of the relevant department, the organizer or exhibitor shall go through the relevant formalities in the customhouse at the filing place upon the relevant documents before the expiry of the exhibition period.

Article 19 The organizer or exhibitor shall apply to the customhouse at the filing place for ending the case of exhibition within 30 days as of the completion of customs clearance formalities for the exhibits temporarily imported/exported.

Article 20 The customhouse shall check and determine the total quantities and total value of the following articles for consumption or distribution during the period of an exhibition within the territory of China (hereinafter referred to as the exhibition articles) according to the nature of exhibition, number of exhibitors, number of audiences and other information and shall exempt it from the import duties and import link taxes thereof within a reasonable range:

(1) Small samples for the exhibition, including food or beverage samples that are imported in the original packages or that are made with loose raw materials imported;

(2) Materials that are consumed or damaged in operating and demonstrating the machines or spare parts displayed;

(3) Goods of low value that are consumed in the arrangement or decoration of the temporary exhibition booths;

(4) Relevant publicity materials that are gratuitously distributed to the audience during the exhibition period; and

(5) Archives, forms and other documents to be used at the exhibition.

The goods as listed in Subparagraph (1) of the preceding Paragraph shall meet the requirements as follows:

(1) They are provided by the exhibitors gratuitously and exclusively distributed to the audience for use or consumption during the period of exhibition in a gratuitous manner;

(2) The unit price thereof is low and they are used as advertising samples;

(3) They are not applicable for commercial purposes and the unit capacity is obviously smaller than the capacity of the smallest retail packages; and

(4) The food or samples have not been packaged or distributed subject to Subparagraph (3) of this Paragraph, but they are actually consumed in the exhibition.

Article 21 The relevant duty (tax) exemption provisions are not applicable for alcoholic beverages, tobacco products and fuels of the exhibition articles.

Where any exhibition articles are subject to the licensing certificate administration of the state, the exhibitor shall submit the relevant certificates to the customhouse and go through the import formalities.

Where the quantity of any exhibits as listed in Subparagraph (1) of Paragraph 1 of Article 20 in the present Measures is in excess of the import limit, the excess portion shall be subject to the duties and taxes in accordance with relevant laws. Any exhibits as listed in Subparagraphs (2), (3) and (4) of Paragraph 1 that have not been used or consumed yet shall be re-exported. In case they are not re-exported, it shall go through the import formalities under the relevant provisions.

Article 22 Any exhibits imported shall be reserved in a surveillance area as designated by the customs during the non-display period. No exhibit shall be moved out without approval of the customhouse. In the case of any special reason to move them out, it shall be approved by the local competent customhouse directly under the General Administration of Customs.

Where any exhibits imported are moved out of the surveillance area as designated by the customhouse upon the approval of the customhouse, but no guaranty is submitted to the customhouse at the time of importation thereof, a guaranty shall be submitted accordingly.

Article 23 When any personnel as assigned by the customhouse execute a surveillance task in the site of an exhibition, the sponsor or organizer of the exhibition shall offer an office and essential office equipment in order to facilitate to handle the official affairs.

Article 24 The goods temporarily imported or exported for the sake of fairs, conferences or similar events shall be subject to surveillance in accordance with the relevant provisions of the present Measures on the surveillance of exhibits at exhibitions.

Article 25 In case any good temporarily imported or exported is really necessary to be imported or exported, the consignee or consignor of the said goods shall submit an application to the local competent customhouse no later than 30 days before the expiry of the time limit for the re-exportation or re-importation and shall go through the import or