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和佰泰通供应链(上海)有限公司
联系人：潘小姐
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地址：中国上海自由贸易试验区临港新片区丽正路1628号
大家好，我是拥有12年的进出口报关员小潘，这篇文章为大家讲解下关于暂时进出口货物申报的疑难问题，及从中国暂时出口的货物到德国或者是其它国家的双清问题。我司在**拥有19家资质代理，专业为国内发货人解决国外目的地的清关和派送服务。
暂时进出境货物在适用范围上可以分为两大类。一类是有条件地全部免征进出口关税和进口环节国内税的货物，一类是按其在境内使用的时间征收关税的货物。
按其在境内使用的时间征收关税的货物：
这类暂时进出境货物包括范围很广泛，主要有租赁或租借进境货物，短期在我国境内施工作业而临时进境的货物和暂时进境用于商业用途等多种货物。因此，《关税条例》采取了排除的方法，即除第一类暂时进出境货物以外的所有暂时进出境货物均包括在本类中。在这类暂时进出境货物中，租赁进口的货物按照租金征税，其他货物自其进境之日起按其在境内使用的时间折旧，征收关税和进口环节国内税。
Temporary inward and outward goods can be divided into two categories in terms of scope of application. One is the goods that are conditionally exempted from import and export duties and domestic taxes at the import link; the other is the goods that are subject to customs duties according to the time they are used in the territory.
Such temporary inbound and outbound goods include a wide range of goods, mainly leasing or leasing goods, short-term construction operations in China and temporary entry goods for commercial use and other goods. Accordingly, the Customs Regulations adopt an exclusionary approach, that is, all temporary inward and outward goods except category I temporary inward and outward goods are included in this category. Among such temporary inward and outward goods, the goods imported under lease shall be taxed according to the rent, while the other goods shall be depreciated according to the time they have been used in China from the date of entry, and customs duties and domestic taxes shall be levied on the import link.
暂时进出口货物报关需要提供资料：
1.货物暂时出境海关审批表
2.暂时进出口货物清单
3.临时进出境申请
4.企业保函
5.企业法人身份证复印件
6.箱单，发票，合同
7.暂时进出境货物确认申请书
8.企业营业执照复印件
9.货物图片盖章
10.法人授权委托证明书
11.付款水单
12.活动邀请函
Information is required for temporary import and export goods declaration：Customs approval form for temporary exit of goods、Temporary list of imports and exports、Temporary entry and exit application report、Enterprise rantee、Copy of enterprise legal person ID card、Packing list&invoice&contract、Application for confirmation of temporary inward and outward goods、Copy of business license of enterprise、Certificate of authorization of legal person、Event invitation。
我是拥有12年的进出口报关员小潘，等您来访！
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