For taxable goods produced by a manufacturer that will be put on exhibition and are not for sale, the manufacturer shall submit the information on the nature of the exhibition, organizer, exhibition site, exhibition period, and quantity needed, as well the supporting documents issued by the exhibition organizer, to the competent tax authority for approval, and fill out a provisional transport certificate after receiving approval.
If the aforesaid goods are to be sold at the exhibition site, the manufacturer shall fill out a tax payment certificate or a tax exemption certificate and pay commodity tax to the same competent tax authority.
For the goods for exhibition in the first paragraph hereof, the taxpayer shall, within one month from the conclusion of exhibition, submit the related return shipment documents to the competent tax authority where the manufacturer is located for case closure. If the aforesaid filing is late, commodity tax shall be levied.

For taxable goods that will be donated to the military for troop entertainment, the manufacturer shall apply to the competent tax authority for approval by submitting the supporting document issued by the organizer, and fill out a tax exemption certificate after receiving approval. After delivering the goods to the designated location, the manufacturer should obtain a receipt from the recipient and submit it together with the tax exemption certificate to the tax authority for approval.