Import for repair under Supervision Code 1300 (Source: People’s Daily): Golden Rule: Declare via the “Single Window” system and note “Goods for Repair” (Source: People’s Daily); Core Requirements: Repair contract + Guarantee (Source: General Administration of Customs)—Note: Must be re-exported within 6 months (Source: SeaHog).
I. Declaration Method
Supervision Code: 1300 (Goods for Repair) (Source: People’s Daily);
Platform: File the customs declaration via the “Single Window” system (Source: People’s Daily); Remarks: Enter “Goods for Repair” in the remarks field of the declaration form (Source: People’s Daily); Documentation: Upload relevant documents (Source: People’s Daily); Review: Document review by Customs at the place of declaration (Source: People’s Daily)—Declaration: Code 1300 + Single Window (compliant channel).
II. Guarantee Requirements
Contract: Submit the repair contract (Source: General Administration of Customs);
Warranty: Original export contract containing warranty clauses (Source: General Administration of Customs); Guarantee: Provide a guarantee for import taxes (Source: General Administration of Customs); Bonded Status: Alternatively, manage as bonded goods (Source: General Administration of Customs); Materials/Parts: Imported materials and parts also require a guarantee (Source: General Administration of Customs)—Guarantee: Contract + Tax guarantee (dual requirement).
III. Time Limit Requirements
6 Months: 6-month repair period (Source: SeaHog); Extension: Application for extension allowed if unfinished (Source: SeaHog); Overdue: Deposit automatically converted to tax payment if no extension is granted (Source: SeaHog); Re-export: Must be re-exported within the prescribed period (Source: GACC); Original Condition: Re-exported in original condition, barring normal wear and tear (Source: Customs Order No. 157)—Timeframe: 6 months + extension (critical milestone).
IV.
Tax Exemption Conditions
Original Export: Proof of original export status (Source: Ministry of Commerce); Tax Refund: No export tax refund claimed or refund repaid (Source: Ministry of Commerce); Tax Exemption: Import duties, VAT, and consumption tax waived (Source: Ministry of Commerce); Overdue: Taxes levied according to regulations if re-exported late (Source: Ministry of Commerce); Engineering Projects: Re-export of equipment used in overseas contracted projects (Source: GACC)—Exemption: Original export + no tax refund (exemption from three taxes).
V.
Required Documentation
Invoice: Commercial invoice; Contract: Repair contract; Declaration Form: Import/export customs declaration; Original Export: Proof of original export; Agency: Declaration may be entrusted to an agent (Source: People’s Daily)—Documents: Invoice + contract + proof of original export (three-item set).
VI. Key Process Steps
Overseas Shipment: Shipment from abroad (Source: SeaHog); Import Declaration: Declaration as goods for repair (Source: SeaHog); Repair: Domestic repair; Export Declaration: Declaration for export after repair to reclaim the deposit (Source: SeaHog); Return: Re-export overseas after repair (Source: SeaHog)—Process: Shipment back → Declaration → Re-export (Three-step closed loop).
VII.
Procurement Recommendations
First, prepare the contract (repair/warranty); second, use Customs Code 1300 (goods for repair); third, provide a guarantee (for taxes); fourth, manage the timeframe (6 months);
fifth, retain proof (original export tax refund records)—Import for repair: Code 1300 + Guarantee + Timeframe (Three-element closed loop).
