Reusable Packaging Drums: How to Export Them?

What is reusable packaging?

Reusable packaging refers to packaging containers and fixed pallets that are used repeatedly for importing and exporting goods, either individually or with goods. It is widely used in the import and export of high-value raw materials.

Compared with disposable packaging, reusable packaging is advantageous in reducing enterprise costs, improving transportation safety, and is more conducive to energy conservation and emission reduction, and reducing environmental pollution, making it a win-win situation.

Temporary Import and Export Management Rules for Reusable Packaging

According to the "Temporary Import and Export Goods Management Measures of the People's Republic of China" (General Administration of Customs Order No. 233), packaging materials for goods are considered temporary import and export goods.

• Temporary import and export goods, except for depreciation or loss due to normal use, shall be re-exported or re-imported within 6 months from the date of importation or exportation in their original condition.

• If the time limit needs to be extended due to special circumstances, the holder of the certificate or the consignor and consignee should apply for an extension with the competent customs office. The maximum extension period is not more than 3 times, and each extension period is not more than 6 months.

• If temporary import and export goods need to be imported or exported, the consignor and consignee should complete the import and export procedures with the competent customs office before the expiration of the re-export or re-import period. After the re-export or re-import is completed, they should complete the case-handling procedures with the competent customs office.

Tax Guarantee for Reusable Packaging

When applying for temporary import and export business of reusable packaging, companies should provide tax guarantees in accordance with customs regulations. Companies can provide tax guarantees to customs in the form of deposits or guarantees.

Guarantee requirements:

If temporarily imported or exported goods that meet the conditions are subject to the payment of a deposit equivalent to the tax payable or other guarantees to customs by the taxpayer when entering or leaving the country, the customs duties need not to be paid temporarily. The goods must be re-exported or re-imported within 6 months from the date of entry or exit. The customs can extend the period of re-export or re-import according to the regulations of the General Administration of Customs upon application by the taxpayer.

                          - "Import and Export Tariff Regulations of the People's Republic of China"

Guarantee Letter Guarantee:

If the party provides a guarantee letter to the customs as a guarantee, the guarantee letter should be made out to the customs as the beneficiary, and should include the basic information of the guarantor and the guaranteed party, the legal obligations of the guaranteed party, the amount and period of the guarantee, the guarantee responsibility, and other matters that need to be specified. The guarantor should affix the seal and specify the date on the guarantee letter.

                         - "Regulations of the People's Republic of China on Customs Affairs Guarantee" (State Council Order No. 581)

Review and Confirmation of Reusable Packaging and Extension Declaration

Currently, the Single Window for Temporary Import and Export Goods Management System has been launched. You can log in to the China International Trade Single Window Portal and enter "Standard Version Application-Service Trade-Temporary Import and Export Goods" to enter this system.

Review and confirmation of temporary import and export

Choose "Temporary Import and Export Management"-"Application for Temporary Import and Export Review and Confirmation" on the left menu to enter the temporary import and export review and confirmation application page, and fill in "Type of Temporary Import (Export) Goods" as "9";

Extension declaration

Choose "Temporary Import and Export Management"-"Application for Temporary Import and Export Extension of Goods" on the left menu to apply for extension.