1.在展覽活動中的小件樣品（酒精飲料、煙草制品及燃料除外），包括原裝進口的或者在展覽期間用進口的散裝原料制成的食品或者飲料的樣品；
此類貨物，應(yīng)當符合以下條件：
（1）由參展方免費提供并在展覽期間專供免費分送給觀眾使用或者消費的；
（2）單價較低，作廣告樣品用的；
（3）不適用于商業(yè)用途，并且單位容量明顯小于最小零售包裝容量的；
（4）食品及飲料的樣品雖未按照本款第（3）項規(guī)定的包裝分發(fā)，但確實在活動中消耗掉的。
1. Small samples (excluding alcoholic beverage, tobacco, and fuel) in activities for the CIIE, including imported food or beverage samples with original packaging, or such samples made of bulk raw materials imported during the CIIE:
Such goods shall meet the following conditions:
(1) They will be offered by exhibitors for free during the CIIE, which are exclusive for visitors to use or consume;
(2) The samples with low unit price will be used for advertisement;
(3) They will not be applied for commercial use, with their unit capacity obviously smaller than that of the smallest retail packaging;
(4) Food and beverage samples are actually consumed in the activities although they have not been distributed in accordance with the packaging ruled in (3) under this term.
2.為展出的機器或者器件進行操作示范被消耗或者損壞的物料；
3.布置、裝飾臨時展臺消耗的低值貨物；
4.展覽期間免費向觀眾散發(fā)的有關(guān)宣傳品；
5.供展覽會使用的檔案、表格及其他文件。
第1點所列展覽用品超出限量進口的，超出部分應(yīng)當依法征稅；第2點、第3點、第4點所列展覽用品，未使用或者未被消耗完的，應(yīng)當復(fù)運出境，不復(fù)運出境的，應(yīng)當按照規(guī)定辦理進口手續(xù)。
2. Materials consumed or damaged to set the operating examples for 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 CIIE;
5. Files, tables and other documents used for the CIIE.
The part exceeding the limited import quantity of CIIE-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.
（二）展中銷售。
對于在博覽會期間銷售的展覽品，國家會展中心應(yīng)當在銷售前或博覽會結(jié)束后，按照海關(guān)相關(guān)規(guī)定統(tǒng)一辦理進口手續(xù)。涉及許可證件管理的，應(yīng)當在銷售前辦理相關(guān)許可證件。
（三）復(fù)運出境。
暫時進境的進口博覽會展覽品應(yīng)當在海關(guān)規(guī)定期限內(nèi)復(fù)運出境。
非ATA單證冊項下暫時進境進口博覽會展覽品，在進口博覽會結(jié)束后轉(zhuǎn)入海關(guān)特殊監(jiān)管區(qū)域和保稅監(jiān)管場所的（參展汽車應(yīng)當轉(zhuǎn)入可開展保稅倉儲業(yè)務(wù)的海關(guān)特殊監(jiān)管區(qū)域和保稅監(jiān)管場所），辦理海關(guān)相關(guān)手續(xù)后予以核銷結(jié)案。
(II) Sale in the CIIE
In terms of exhibits for sale during the CIIE, the NECC shall, pursuant to relevant regulations of the Customs, be responsible for Customs import clearance before the sale or after the CIIE. Where the adminstration of permissions and certificates are involved, relevant permissions and certificates shall be obtained before the sale.
(III) Re-exportation
The temporarily imported exhibits for the CIIE shall be re-exported within the period provided by the Customs.
For temporarily imported CIIE exhibits not using ATA Carnet, after they are transported into the Customs special supervision area and bonded supervision site (exhibited autos shall be transported into the Customs special supervision area and bonded supervision site entitled of bonded warehousing business) after the CIIE, the temporary import declearation shall be reconciled subsequent to relevant Customs formalities.
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