第四条　除我国缔结或者参加的国际条约、协定及国家法律、行政法规和海关总署规章另有规定外，暂时进出境货物可以免于交验许可证件。 

第五条　暂时进出境货物除因正常使用而产生的折旧或者损耗外，应当按照原状复运出境、进境。 

第六条　暂时进出境货物的进境、出境申请由直属海关或者经直属海关授权的隶属海关核准。 

Article 4  Unless otherwise provided for in any international treaty or agreement concluded or acceded to by the People's Republic of China or in any of its laws, administrative regulations and Customs rules, temporarily imported and exported goods may be exempted from presentation of license documents. 

Article 5  The goods temporarily imported or exported shall, except for the depreciation or wear and tear due to normal use, be re-exported or re-imported in the original form. 

Article 6  Importation or exportation application for goods to be temporarily imported or exported shall be subject to the examination and approval of regional Customs, which are directly under the General Administration of Customs, or subject to the examination and approval of Customs houses authorized by the regional Customs. 

第七条　暂时进出境货物应当在进出境之日起6个月内复运出境或者复运进境。 

因特殊情况需要延长期限的，ATA单证册持证人、非ATA单证册项下暂时进出境货物收发货人应当向主管地海关提出延期申请，经直属海关批准可以延期，延期最多不超过3次，每次延长期限不超过6个月。延长期届满应当复运出境、进境或者办理进出口手续。 

国家重点工程、国家科研项目使用的暂时进出境货物以及参加展期在24个月以上展览会的展览品，在18个月延长期届满后仍需要延期的，由主管地直属海关报海关总署审批。 

Article 7  The goods temporarily imported or exported shall be re-exported or re-imported within 6 months as of the date of importation or exportation. 

Where it is necessary to extend the time limit under a special circumstance, the ATA carnet holder or the consignee or consignor of the goods imported or exported temporarily but not under an ATA carnet shall file an extension application with the competent Customs house. The time limit may be extended, upon approval of the regional Customs supervising the competent Customs house, for 3 times at most with each extension being no more than 6 months. At the expiry of the extended time limit, the goods shall be re-exported or re-imported, or go through normal importation or exportation formalities. 

With regard to goods temporarily imported or exported under important national projects or under national scientific research projects, as well as articles to attend exhibitions for a period of 24 months or longer, where it is necessary to extend the time limit again after the expiry of the 18-month extension period, the competent regional Customs shall report to the General Administration of Customs for examination and approval. 

第八条　ATA单证册项下暂时出境货物，由中国国际商会向海关总署提供总担保。 

除另有规定外，非ATA单证册项下暂时进出境货物收发货人应当按照海关要求向主管地海关提交相当于税款的保证金或者海关依法认可的其他担保。 

在海关指定场所或者海关派专人监管的场所举办展览会的，经主管地直属海关批准，可以就参展的展览品免于向海关提交担保。 

Article 8  For goods temporarily exported under an ATA carnet, China Chamber of International Commerce shall provide a general surety to the General Administration of Customs. 

Unless otherwise provided for, the consignees or consignors of goods imported or exported temporarily but not under ATA carnets shall, according to the requirements of Customs, provide the competent Customs house a sum of deposit equivalent to the duties and taxes payable or any other surety acceptable by Customs as prescribed by law. 

Where an exhibition is held at a place designated by Customs or at a place under the supervision of personnel specially assigned by Customs, the exhibits to attend the exhibition may, upon approval of the competent regional Customs, be exempted from presentation of surety to Customs.