Pursuant to “Rules of the Customs of the People's Republic of China for the Administration of the Levying of Duties on Imported and Exported Goods”, Paragraph 1 Article 47 stipulates that when going through the import declaration process for any entry goods for maintenance, a duty payer shall submit the goods maintenance contract (or the original import contract containing a maintenance article) to Customs, and provide an import duty guarantee or be subject to the administration of Customs under the item of bonded goods. Any entry goods for maintenance shall be shipped out of China within the time limit as prescribed by Customs; and Article 49 stipulates that where any entry goods for maintenance fail to be shipped out of China within the time limit (including the extended period; the same below) as permitted by Customs, Customs shall oversee them in accordance with the relevant provisions on levying duties for the import or export of regular goods, and convert the duty guarantee, as provided by the duty payer when the goods enter China, to the payment of the duties.

Therefore, in the event that any entry goods for maintenance are in the process of import declaration, an import duty guarantee shall be provided.