Customs is the national entry-exit customs supervision and administration organ. State administrative agencies established by the state at coastal, border or inland ports to be responsible for import and export supervision and management. According to national laws and regulations, it carries out supervision and inspection, collects customs duties, compiles customs statistics and stops the smuggling of goods, mail, passengers' luggage, currency, gold and silver, securities and means of transport.

Customs supervision is the administrative management of the inbound and outbound activities of inbound and outbound means of transport, goods, articles and related personnel according to law through a series of management systems and procedures. Customs supervision is a national function, whose purpose and function is to ensure that all inbound and outbound activities conform to the norms of national policies and laws and safeguard national sovereignty and interests.

Extended data:

Four links of customs supervision:

(1) Import and export declaration

The consignor and consignor of import and export goods and the entrusted customs declaration enterprise shall, in accordance with the requirements of the Customs Law and relevant laws and regulations, use the electronic data declaration form and paper declaration form at the port or customs clearance place of import and export goods within the prescribed time limit (within/0/4 days from the date of entry of imported goods and within 24 hours before loading of export goods after arrival in the customs supervision area).

(2) Cooperate with the inspection.

In order to determine whether the contents declared by the consignor and consignor of inbound and outbound goods to the customs are true or not, or to determine the customs code, price and origin of the goods, the customs shall actually inspect the imported and exported goods according to law.

(3) Paying taxes and fees

After the goods are declared for inspection, the customs will check the tax calculated by the computer, issue tax payment vouchers and bills, and the consignee or consignor of import and export goods or his agent will go through the tax payment formalities at the designated bank or make electronic payment through the network within the specified time.

(four) release (delivery or delivery)

The customs accepts the declaration of import and export goods, and examines the declaration materials and relevant documents. After the goods pass the above-mentioned declaration, inspection and taxation, the customs will end the on-site supervision of import and export goods in general trade and allow the import and export goods to leave the customs supervision work.

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