(1) The time limit from the entry and exit of goods to the final completion of customs formalities is the time limit for the customs to supervise the supervised goods.
(two) the provisions of the customs on the supervision period of all kinds of goods
1, general export goods
Imported goods, from the time of entry to the time of customs release;
Export goods must be declared to the customs before leaving the country.
2. Bonded goods. Customs formalities are finally completed from the time the goods enter the customs territory to the time they leave the country, or when they are actually imported.
3, specific tax relief goods. From the time the goods enter the customs territory to the time when the supervision period expires, the customs will lift the supervision or go through the tax payment formalities.
4. Temporary permission for inbound and outbound goods.
Imported goods shall be transported out of the country after entering the country or actually importing;
Export goods, from export to re-entry into customs territory, or actual export.
5. Other inbound and outbound goods.
The imported goods are transported out of the country from the time of entry, or the customs formalities are finally completed;
Outbound goods, from leaving the country to re-entering the customs territory, or finally completing customs formalities.
Details:
As one of the four basic tasks of the customs, supervision not only supervises the inbound and outbound activities of inbound and outbound means of transport, goods and articles through filing, inspection, release and follow-up management, but also implements or supervises 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, public health and other aspects.
According to the different objects of supervision, customs supervision can be divided into three systems: means of transport supervision, goods supervision and articles supervision, and each system has a set of standardized management procedures and methods.
Generally speaking, 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.