第二十一条　展览用品中的酒精饮料、烟草制品及燃料不适用有关免税的规定。 

展览用品属于国家实行许可证件管理的，应当向海关交验相关证件，办理进口手续。 

本办法第二十条第一款第（一）项所列展览用品超出限量进口的，超出部分应当依法征税；第一款第（二）项、第（三）项、第（四）项所列展览用品，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。 

第二十二条　进境展览品在非展出期间应当存放在海关指定的监管场所，未经海关批准，不得移出。因特殊原因确需移出的，应当经主管地直属海关批准。 

进境展览品经海关批准同意移出指定监管场所，但是进境时未向海关提交担保的，应当另外提供相应担保。 

Article 21  Relevant provisions for duty and tax exemption are not applicable to such articles for exhibition as alcoholic drinks, tobacco products and fuels. 

Where the articles for exhibition are subject to licensing administration by the State, relevant license documents shall be presented to Customs to go through importation formalities. 

Where the imported articles for exhibition specified in Item (1) of Paragraph 1 of Article 20 of these Measures have exceeded the quantity limit, duties and taxes for the extra part shall be levied as prescribed by law. Articles for exhibition specified in Items (2), (3) and (4) of Paragraph 1 of Article 20 of these Measures that are not used or completely consumed out shall be re-exported. Otherwise, the normal importation formalities shall be gone through in accordance with relevant provisions. 

Article 22  Except during exhibitions, import exhibits shall be stored in Customs control premises designated by Customs, and shall not be moved out without Customs approval. If it is necessary to move out those exhibits for a special reason, approval shall be obtained from the competent regional Customs. 

Where import exhibits are approved by Customs to be moved out of the designated Customs control premises, relevant surety shall be provided if the import exhibits have been imported without providing any surety to Customs. 

第二十三条　海关派员进驻展览场所执行监管任务时，展览会主办人或者承办人应当提供办公场所和必需的办公设备，为海关工作人员执行公务提供便利。 

第二十四条　为了举办交易会、会议或者类似活动而暂时进出境的货物，按照本办法对展览品监管的有关规定进行监管。 

第二十五条　暂时进出境货物确需进出口的，暂时进出境货物收发货人应当在货物复运出境、进境期限届满30日前向主管地海关申请，经主管地直属海关批准后，按照规定办理进出口手续。 

Article 23  When Customs dispatches officers to the place of exhibition to perform control duties, the organizer or undertaker of the exhibition shall provide office space and necessary office equipment for Customs and provide the Customs officers with facilitation in order for them to perform duties conveniently. 

Article 24  Customs control over goods temporarily imported or exported for trade fairs, meetings or similar events shall be exerted in reference to relevant provisions on the control over articles for exhibition in these Measures. 

Article 25  Where it is necessary to formally import or export the goods that have been temporarily imported or exported, the consignee or consignor of the temporarily imported or exported goods shall, no later than 30 days prior to the expiry of the time limit for the re-exportation or re-importation of the goods, file an application with the competent Customs house, and upon approval by the competent regional Customs, complete the formalities for formal importation or exportation in accordance with the relevant provisions.