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我国对外科研、文化交流活动不断增加,国内外各种社团进出关境的事务日益增多,涉及面逐步扩大。临时报关注册登记制度是海关为了方便这种非贸易性质进出口活动而实施的管理措施之一。根据《中华人民共和国海关对报关单位注册登记管理规定》的规定,从事非贸易性活动的报关单位应当到海关办理临时报关单位注册登记。由于报关性质的不同,临时报关单位的注册登记手续和提交的材料也与一般的进出口货物收发货人不同。
China’s foreign scientific research and cultural exchange activities have continued to increase, and there has been an increase in the number of domestic and international organizations involved in customs affairs, which has gradually expanded. The temporary declaration registration system is one of the management measures implemented by the customs to facilitate such non-trade-related import and export activities. According to the “Regulations of the Customs of the People’s Republic of China on the Registration and Administration of Customs Declaration Units,” declaration units engaged in non-commercial activities should go to the customs to handle registration of temporary customs declaration units. Due to the different nature of customs declaration, the registration procedures and submission materials of the temporary customs declaration units are also different from those of ordinary import and export goods.