Customs supervision refers to the administrative management of the inbound and outbound activities of inbound and outbound means of transport, goods and articles by the customs through a series of management systems and procedures. Customs supervision is a national function, which aims to ensure that all inbound and outbound activities conform to the norms of national policies and laws and safeguard national sovereignty and interests. Customs supervision is not the abbreviation of customs supervision and management, and customs supervision and management is the floorboard of all customs administrative law enforcement activities. The Customs is responsible for supervising inbound and outbound means of transport, goods, luggage, postal articles and other articles. Impose duties and other taxes and fees. Stop smuggling. Compile customs statistics and handle other customs business. At the same time, we should also protect the trademark rights, copyrights and patents related to outbound goods. Customs supervision is necessary and conducive to development.
Customs supervision conditions:
1, supervision conditions, customs clearance form for inbound goods. The import is subject to statutory commodity inspection, and the imported goods can only be declared for import according to the provisions of the national customs law after inspection and quarantine by the entry-exit inspection and quarantine bureau;
2. Regulatory conditions: customs clearance form for outbound goods. If the export is subject to legal commodity inspection, it must obtain the inspection and quarantine report issued by the entry-exit inspection and quarantine bureau of the country to which it belongs before it can be cleared for export;
3. The regulatory conditions respectively indicate the customs clearance form for inbound goods and the customs clearance form for outbound goods.
According to the different objects of supervision, customs supervision is divided into three systems: transportation supervision, cargo supervision and cargo supervision, and each system has a set of standardized management procedures and methods. Supervision is the most basic work of the customs, and other work of the customs is carried out on the basis of supervision. Customs supervision should not only supervise the inbound and outbound activities of inbound and outbound means of transport, goods and articles through filing, examination, inspection, release and follow-up management, but also implement or supervise the implementation of other national foreign trade management systems, such as import and export licensing system, foreign exchange management system, import and export commodity inspection and quarantine system and cultural relics management system, so as to safeguard the country's political, economic, cultural and moral and public health interests.
legal ground
People's Republic of China (PRC) Drug Administration Law
Article 64 Drugs shall be imported from ports where drugs are allowed to be imported, and enterprises importing drugs shall file with the port drug supervision and administration department. The customs shall go through the customs clearance formalities with the Customs Clearance Form for Imported Drugs issued by the drug supervision and administration department. Without the Customs Clearance Form for Imported Drugs, the customs will not release them.
The drug supervision and administration department at the place where the port is located shall notify the drug inspection institution to conduct spot checks on imported drugs in accordance with the provisions of the drug supervision and administration department of the State Council.
Ports that allow drugs to be imported are proposed by the drug supervision and administration department of the State Council in conjunction with the General Administration of Customs and submitted to the State Council for approval.