Inbound and outbound repair articles, supervision code "1300", refers to inbound or outbound maintenance and repair goods and articles, referred to as "repair articles".

一. Requirements for the scope of application of repaired goods

1. Scope of application

⑴ All kinds of goods for inward and outward maintenance and raw materials and spare parts used for the repair of goods.

(2) Enterprises in special areas under customs supervision, such as bonded areas, bonded port areas, comprehensive bonded areas, export processing zones, Zhuhai-Macao Cross-border Industrial Park (Zhuhai Park), China-Kazakhstan Khorgos Border Cooperation Zone (Chinese supporting Zone), testing and maintenance goods entering and leaving overseas, as well as testing and maintenance goods entering and leaving domestic (outside the zone).

2, not applicable situation

(1) Import maintenance business according to bonded goods management of processing trade.

(2) Inbound and outbound maintenance of imported materials and parts for processing trade and finished products for export are applicable respectively:

Return and replacement of incoming materials and parts (0300),

Return and exchange of finished materials (4400),

Return of incoming materials and parts (0700),

Return and exchange of imported finished products (4600).

(3) For the parts borrowed from overseas to replace damaged aircraft (referred to as replacement parts), supervision shall be conducted in accordance with the leasing trade method.

The replacement parts borrowed from overseas without compensation shall be subject to temporary entry and exit goods (2600) after approval by the direct Customs.

(4) Fill in the "Temporary Goods in and out" (2600) when the products and equipment of enterprises in the above special Customs control area are transported to the territory (outside the territory) for testing, inspection or processing, and when they are returned to the Territory.

二. Requirements on the time limit for the entry and exit of repaired goods

Time limit

The time limit for repairing articles shall be determined by the Customs in accordance with the relevant contract provisions of inward and outward goods for repairing and outward goods for processing, as well as the specific circumstances.

Extension provision

Where the time limit for maintenance within or outside the territory needs to be extended for any reason, an application shall be filed with the Customs for an extension before the expiration of the time limit. After the expiration of the extension, the repaired goods shall be returned out of the country.

Iii. Requirements for materials attached to the declaration of repair articles

Inbound repair

Outbound repair

四, repair goods tax requirements

Inbound repair

Outbound repair

五. May I have your attention to hotspot issues

Whether the special instruments used in the maintenance of imported repair goods can be declared according to the repair goods?

（1）. The supervision method of "repaired goods" applies to goods for inward and outward maintenance as well as raw materials and spare parts that need to be imported to maintain these goods. Therefore, supporting maintenance instruments cannot be declared as "repaired goods".

"Instruments and tools used in the installation, commissioning, testing and repair of equipment" should be declared as "temporary inward and outward goods".

（2）How should enterprises deal with the remaining raw materials and parts that need to be imported during the maintenance of imported repair goods?

The imported raw materials and spare parts shall only be used for the repair of goods entering the country for repair. The remaining raw materials and spare parts for repair shall be transported out of the country together with the goods entering the country for repair.

（3） When an enterprise signs a trade contract with a foreign country, the terms do not list the warranty terms, but after the two parties negotiate the final agreement, by the foreign side for free maintenance, for free maintenance, when the goods are transported into the country, do you need to pay tariffs?

Yes. If the warranty period is exceeded or the original contract does not reflect the warranty period, even if foreign countries agree to free maintenance must also be declared paid maintenance, repair fees need to be taxed when transported into the country.