第三届中国—非洲经贸博览会通关须知
中华人民共和国长沙海关将为第三届中国—非洲经贸博览会（以下简称“中非经博会”）提供通关服务，并按照《中华人民共和国海关法》《中华人民共和国进出口商品检验法》《中华人民共和国进出境动植物检疫法》《中华人民共和国国境卫生检疫法》《中华人民共和国食品安全法》《中华人民共和国关税条例》等法律法规对中非经博会进出境物资和人员实施监管。
中非经博会期间，长沙海关将派员入驻长沙国际会展中心主展馆、中非经贸合作促进创新示范园（湖南高桥大市场）分展馆，提供相关咨询服务。
对非ATA单证册项下中非经博会暂时进境展览品，由中非经博会组委会秘书处委托的代理企业（以下简称“指定代理企业”）向长沙海关所属星沙海关提供税款担保。境外参展商或其委托的主场运输服务商持指定代理企业出具的《第三届中国—非洲经贸博览会进境物资证明函》（附件1）和相应进境物资清单，免于逐票向海关提交税款担保。
一、中非经博会备案
指定代理企业通过“单一窗口”和“互联网+海关”提前完成中非经博会相关信息海关备案，采取“一次备案、分批报关”的方式向星沙海关办理手续，确保物资快速通关。
二、展览品审批和准入
入境动植物及其产品、特殊物品等展览品需办理检疫审批的（附件2），入境前参展商应当提出申请，经海关审批同意后方可入境。未获得进口检验检疫准入的动植物产品不得入境参展。
展览品应当符合《第三届中国—非洲经贸博览会检验检疫限制清单》（附件3）和《第三届中国—非洲经贸博览会检验检疫禁止清单》（附件4）要求。
三、进境物资申报
中非经博会暂时进境货物采用通关一体化模式，由指定代理企业在星沙海关办理申报手续，口岸海关实施验放。其他贸易方式进境的中非经博会物资，境外参展方或其代理人按照现行规定办理海关手续。
对于ATA单证册项下中非经博会暂时进境货物，由主管地海关进行审核并签注，复运出境期限与单证册有效期相同。
已经深加工可消除动植物疫情传播风险的动植物产品及动植物源性食品报关时，可免于提供输出国家或地区的检疫证书，但属于动植物源性食品的，报关时应提供输出国家或地区的卫生证书；对属于强制性产品认证监管范围且符合免予办理强制性产品认证有关条件的展品，报关时应提供免予办理强制性产品认证证明。海关总署或长沙海关对展览货物申报有其他特殊要求的，从其规定。
四、展览品查验与放行
中非经博会进境展览品按规定接受查验、检疫等。因特殊情况需在展馆现场查验的展览品，由指定代理企业提出申请，经海关审核同意，可运至展馆现场接受查验。中非经博会组委会秘书处（以下简称“秘书处”）应当提供必要的办公场所、查验设施等。
仅供展览的入境预包装食品、化妆品等，免予抽样检验，免予加贴中文标签；对展会期间少量试用、品尝、馈赠的入境预包装食品、化妆品，视审核和验证情况抽取样品（可展前提供）检验，并可免予加贴中文标签；对样品已经检验合格并在展会现场少量试销的，经长沙海关批准，免于加贴中文标签。对于免于加贴中文标签的进口食品化妆品，须在展品旁以中文注明品名、禁忌、食用（使用）方法等事项。
五、展中监管
中非经博会举办期间海关依法派员实地监管。秘书处、指定代理企业以及参展商应当遵守海关对展览品展示、销售的管理规定，配合海关做好监管工作。
六、展览品处置
（一）展览用品消耗
秘书处应当督促参展商提前将预计的消耗，以书面形式告知星沙海关，并明确展览用品拟使用方式（试用、品尝、散发）和数量（应在合理范围内，与活动规模相匹配）。对于拟试用、品尝、散发的展览用品，相关参展商应当提供符合要求的合格证明（参展国官方证书/第三方检测报告/参展方自验合格报告/参展方合格申明）。
下列中非经博会进境展览用品，海关根据实际情况对其数量和总值进行核定，在合理范围内的，按照相关规定免征关税和进口环节增值税、消费税。
1.在展览活动中的小件样品（酒精饮料、烟草制品及燃料除外），包括原装进口的或者在展览期间用进口的散装原料制成的食品或者饮料的样品。此类货物，应当符合以下条件：
（1）由参展方免费提供，并在展览期间专供免费分送给观众使用或者消费的；
（2）单价较低，作广告样品用的；
（3）不适用于商业用途，并且单位容量明显小于最小零售包装容量的；
（4）食品及饮料的样品虽未按照本款第
（3）项规定的包装分发，但确实在活动中消耗掉的。
2.为展出的机器或者器件进行操作示范被消耗或者损坏的物料；
3.布置、装饰临时展台消耗的低值货物；
4.展览期间免费向观众散发的有关宣传品；
5.供展览会使用的档案、表格及其他文件。
第1点所列展览用品超出限量进口的，超出部分应当依法征税。第2点、第3点、第4点所列展览用品，未使用或者未被消耗完的，应当复运出境；不复运出境的，应当按照规定办理进口手续。
（二）展后留购
对于展后留购的展览品，指定代理企业应当按照海关相关规定统一办理进口手续。涉及许可证件管理的，应当办理相关许可证件。
允许列入跨境电商零售进口商品清单的进境展览品，在展览结束后进入经海关注册登记的海关特殊监管区域或保税物流中心（B型）（以下简称“区域中心”）的，对符合条件的，可按照跨境电商网购保税零售进口商品（1210）模式销售。
（三）复运出境
暂时进境的中非经博会展览品应当在海关规定期限内复运出境。
非ATA单证册项下暂时进境中非经博会展览品，在中非经博会结束后转入海关特殊监管区域和保税监管场所的（参展汽车应当转入可开展汽车保税仓储业务的海关特殊监管区域和保税监管场所），办理海关相关手续后予以核销结案。
（四）展览品延期
暂时进境中非经博会展览品确需延期复运出境的，应当按规定向星沙海关办理延期手续。
（五）保税展示交易
区域中心内企业对保税货物提交担保后，可以运至区域中心外的进口博览会展馆进行展示和销售。
（六）展览品处置
参展动植物及其产品未获得进口检验检疫准入、或不符合检疫要求且无有效处理方法的应退回或销毁。展览会结束后，不复运出境的，应实施销毁处理。海关监管人员对销毁过程进行全程监督。
七、留购展品免税
（一）在展期内销售的免税额度内的进口展品免征进口关税和进口环节增值税、消费税。对展期内销售的超出享受税收优惠政策的展品清单类别范围或销售额度的展品，以及展期内未销售且在展期结束后又不退运出境的展品，按照国家有关规定照章征税。
（二）对申请享受税收优惠政策的进口展品，由中非经博会组委会或其指定单位作为境内收货人，统一向海关办理进口申报和征减免税手续。
中非经博会组委会或其指定单位应及时向海关提交参展企业名单、展期内销售申请享受税收优惠政策的展品清单。
（三）享受税收优惠政策的展品清单类别范围和销售额度等规定详见《财政部 海关总署 税务总局关于“十四五”期间中西部地区国际性展会展期内销售的进口展品税收优惠政策的通知》（财关税〔2021〕21号）。
八、记者采访器材
中非经博会暂时进境的境外记者采访器材，海关按照海关总署公告2008年第104号、2009年第19号、2009年第31号的有关规定办理通关手续。
中非经博会进出境物资未按规定办理海关手续的，海关依据有关法律法规规定予以处理。
本须知未列明事项按相关法律法规办理。
识别二维码，下载附件：↓↓↓
1.第三届中国—非洲经贸博览会进境物资证明函
2.需审批进境的动植物及其产品、特殊物品
3.第三届中国—非洲经贸博览会检验检疫限制清单
4.第三届中国—非洲经贸博览会检验检疫禁止清单
The Changsha Customs of the People’s Republic of China will provide all-round quality service for the third China-Africa Economic and Trade Expo (hereinafter referred to as “CAETE”), and supervise the inbound and outbound goods and personnel of CAETE in accordance with the relevant laws and regulations, including the Customs Law of the People’s Republic of China, the Law of the People’s Republic of China on Import and Export Commodity Inspection, the Law of the People's Republic of China on the Entry and Exit Animal and Plant Quarantine, the Frontier Health and Quarantine Law of the People’s Republic of China, the Food Safety Law of the People's Republic of China, and the Regulations of the People’s Republic of China on Import and Export Duties.
During the CAETE, Changsha Customs will designate officers to provide consulting service in Changsha International Convention and Exhibition Center (main venue) and China-Africa Economic and Trade Innovation Park (sub-venue at Hunan Gaoqiao Grand Market).
For exhibits imported temporarily but not under ATA carnets for CAETE, the agent entrusted by the Secretariat of CAETE Organizing Committee (hereinafter referred to as “the Agent”) provides the guarantee for duty and tax payable to the Xingsha Customs under Changsha Customs. Overseas exhibitors or their entrusted Designated Official Forwarders submit to the Customs the Certificate for Goods Imported for the Third China-Africa Economic and Trade Expo (Annex 1) and the list of corresponding imported goods issued by the Agent, instead of providing guarantee for each transaction.
I. Registration of CAETE
The Agent will register the relevant customs clearance information of CAETE with Xingsha Customs in advance through the “Single Window” and “Internet Plus Customs”. The mode of “one-off registration and submitting the list by batches” will be adopted to go through the customs formalities so as to guarantee efficient customs clearance for CAETE materials.
II. Approval and Entry of Exhibits
The exhibitor shall submit application to the Customs before the entry of animals, plants and their products and special articles that are subject to quarantine examination and approval. Such exhibits can enter China only after approval by the Customs (Annex 2). Animal and plant products that have not obtained import inspection and quarantine access are not allowed to enter China.
The exhibits shall meet the requirements of the Restriction List for Inspection and Quarantine during the Third China-Africa Economic and Trade Expo (Annex 3) and the Prohibition List for Inspection and Quarantine during the Third China-Africa Economic and Trade Expo (Annex 4).
III. Declaration of Imported Materials
The integrated customs clearance will be adopted for the CAETE’s temporarily imported goods, where the Agent lodges declaration with Xingsha Customs before port Customs inspects and releases the goods. Regarding inbound materials for the CAETE through other trading modes, overseas exhibitors or their agents shall complete customs formalities according to the existing regulations.
For goods to be imported temporarily under an ATA carnet for CAETE, the competent Customs house shall perform the examination and endorsement, and the expiration date of the time limit for re-exportation shall be the same as that of the ATA Carnet.
Animal and plant products and animal and plant-derived foods that have been thoroughly processed to eliminate the risk of animal and plant epidemics may be exempted from providing quarantine certificates issued by the exporting countries or regions. Yet for animal and plant-derived foods, health certificate from the exporting country or region is still required; for exhibits that are subject to the compulsory product certification supervision and meet the conditions for exemption from compulsory product certification, the exemption certificate for compulsory product certification shall be provided for customs clearance. Where the General Administration of Customs or Changsha Customs has other special requirements for the declaration of exhibits, such provisions shall prevail.
IV. Inspection and Release of Exhibits
The imported exhibits for CAETE shall be examined, inspected and quarantined according to the relevant regulations. The Agent shall submit the application to the Customs in the event of exhibits, under special circumstances, needing the on-site inspection at the exhibition venue before such exhibits can be transported to the exhibition venue for on-site inspection upon the approval of the Customs. The Secretariat of CAETE (hereinafter referred to as the Secretariat) shall provide office space and necessary inspection facilities for the Customs.
The pre-packaged foods, cosmetics, etc. to be imported for exhibition purposes only may be exempted from sampling inspection and Chinese labeling; pre-packaged foods and cosmetics to be imported for trial, tasting and gifting during the exhibition are subject to sampling inspection based on the examination and inspection condition (samples may be provided before the exhibition) and may be exempted from Chinese labeling; if the sample has passed the inspection and the products are for trial sale on a small amount basis, such exhibits may be exempted from Chinese labeling upon the approval of Changsha Customs. For imported foods and cosmetics that are exempt from Chinese labeling, the names, taboos, and edible (use) methods must be indicated in Chinese next to the exhibits.
V. Customs Control during the Expo
During the Expo, the Customs will dispatch officers to the exhibition venue to perform control duties pursuant to laws and regulations. The Secretariat, the Agent and exhibitors shall comply with the management regulations set forth by the Customs for the display and sale of exhibits and cooperate with the control work of Customs officers.
VI. Disposal of Exhibits
i. Consumption of Articles during CAETE
The Secretariat shall urge the exhibitors to submit the written report on consumption forecast to Xingsha Customs in advance and specify the purpose (for trial, taste, or distribution) and quantity (within a reasonable limit that matches the scale of the event) of exhibits. For articles to be tried, tasted, and distributed, the exhibitors shall provide conformity certificate meet the requirements (official certificate of the country of the exhibitor/the third-party testing reports/self-check conformity reports of the exhibitor/conformity statements of the exhibitor).
The Customs will, in line with actual conditions, check and verify the quantity and total value of the following import articles used for the CAETE. If they are within a reasonable range, tariff, value-added tax and excise will be exempted according to relevant regulations.
1. Small samples (excluding alcoholic beverage, tobacco, and fuel) in exhibitions, including imported food or beverage samples with original packaging or made of bulk raw materials imported during the CAETE, shall meet the following requirements:
(1) They shall be offered by exhibitors for free during the CAETE, which are exclusive for visitors to use or consume.
(2) The samples feature low unit price and are used for advertisement.
(3) They shall not be used for commercial purposes, with their unit capacity obviously smaller than that of the smallest retail packaging.
(4) Food and beverage samples which are actually consumed in the activities although they have not been distributed in accordance with the packaging requirements of (3) under this term.
2. Materials consumed or damaged during the demonstration of exhibited machine or device.
3. Low-value goods consumed for setting and decorating the temporary booth.
4. Relevant publicity materials distributed to visitors for free during the CAETE.
5. Files, forms and other documents used for the CAETE.
The part exceeding the limited import quantity of CAETE-used articles listed in Term 1 shall be taxed pursuant to laws; unused or unconsumed parts of those listed in Term 2, 3 and 4 shall be re-exported, or imported in line with regulations.
ii. Sale after the CAETE
For the remaining exhibits for sale after the CAETE, the Agent shall, pursuant to relevant customs regulations, be responsible for Customs import clearance. Where the administration of permissions and certificates are involved, relevant permissions and certificates shall be obtained before the sale.
If the inbound exhibits are allowed to be listed in the cross-border e-commerce retail import goods and enter the special control area or bonded logistics center (type B) (hereinafter referred to as “the Area or the Center”) registered in the Customs after the exhibition, they can be sold in accordance with the cross-border e-commerce online shopping bonded retail import goods mode (1210) if eligible.
iii. Re-exportation
The temporarily imported exhibits for the CAETE shall be re-exported within the period provided by the Customs.
For the temporarily imported CAETE exhibits not using ATA Carnet, after they are transported into the Customs special control area and bonded supervision site (exhibited automobiles shall be transported into the Customs special control area and bonded supervision site entitled of vehicle bonded warehousing business) after the CAETE, the temporary import declaration shall be written off subsequent to relevant customs formalities.
iv. Extension of Exhibits
The extension procedure shall be processed at Xingsha Customs pursuant to regulations in the event of the extension necessity for temporarily imported exhibits of the CAETE to be re-exported.
v. Bonded Exhibition and Trade
After the enterprises in the Area or the Center submit the guarantee for bonded goods, they can be transported to the halls of the CAETE outside the Area or the Center for display and sale.
vi. Disposal of Exhibits
Any animals, plants, or relevant products that have not obtained import inspection and quarantine access, or do not meet the necessary quarantine requirements and cannot be effectively treated, must either be returned or destroyed. After the CAETE, they shall be destroyed if not re-exported. The Customs supervision personnel shall oversee the whole process of disposal.
VII. Tax Exemption for Exhibits Sold after the CAETE
i. The imported exhibits within the duty-free limit, which are sold during the exhibition, will be exempt from import tariffs, import-related value-added tax, and consumption tax. However, if the exhibits sold during the exhibition are not on the list of exhibits eligible for preferential tax policies or not within sales limit, or if the exhibits are not sold during the exhibition and are not returned to the source country or region afterwards, taxes will be charged in accordance with applicable state regulations.
ii. For imported exhibits applying for preferential tax policies, the CAETE Organizing Committee or its entrusted agency shall serve as the domestic consignee and apply to the Customs for both import declaration and tax reduction procedures.
The CAETE Organizing Committee or its entrusted agency shall promptly submit to the Customs the list of exhibitors and the list of exhibits intended for sale during the exhibition to apply for preferential tax policies.
iii. For specific categories and sales limit of the exhibits eligible for preferential tax policies, please refer to the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Preferential Tax Policies for the Imported Exhibits Sold during the International Exhibitions in Central and Western Regions during the “14th Five-Year Plan” Period (No. 21 [2021] of the Ministry of Finance).
VIII. Journalists’ Recording Equipment
For the temporary import of recording equipment brought by journalists into the expo, Customs clearance procedures shall be handled in accordance with relevant Announcements (i.e. No. 104 of 2008, No. 19 of 2009 and No. 31 of 2009) issued by the General Administration of Customs.
For inbound and outbound materials for the expo which fail to comply with customs formalities as required, the Customs shall take actions in accordance with relevant laws and regulations.
Matters not specified in this Notice shall be handled in accordance with relevant laws and regulations.
1. Certification for Import Goods for the Third China-Africa Economic and Trade Expo
2. Inbound Animals, Plants and Relevant Products and Special Articles Requiring Approval for Entry
3. Restriction List for Inspection and Quarantine during the Third China-Africa Economic and Trade Expo
4. Prohibition List for Inspection and Quarantine during the Third China-Africa Economic and Trade Expo
Annex Download ↓↓↓
海报分享