1、 The meaning of customs supervised goods: Customs supervised goods refer to all inbound and outbound goods, including import and export goods within the customs supervision period, transit goods, transshipment goods, through goods, specific tax exempt goods, as well as temporary import and export goods, bonded goods, and other inbound and outbound goods that have not yet completed customs procedures.

(1) Export goods from declaration to customs until departure;

(2) Imported goods from the time of entry until the completion of customs procedures;

(3) Transit, transshipment, and through goods from entry to exit.

In practice; Customs supervised goods; There are mainly two states: first, imported goods that have not yet gone through customs import procedures, or exported goods that have gone through customs export procedures but have not yet been shipped for export and are still stored in customs supervision places;

Secondly, the imported goods have completed the customs clearance procedures, but are still under customs supervision and need to be included in the subsequent management scope of customs. This type of customs supervised goods mainly includes bonded imports, temporary imports, and goods imported with specific tax reductions or exemptions.

Regardless of which state the goods are in, they must be subject to customs supervision. Without customs permission, disposing of these goods in any way, or failing to handle relevant procedures according to regulations, will interrupt and disrupt customs supervision activities, and may even cause consequences that affect national import and export trade control and tax collection. This is a serious violation of customs supervision regulations.

2、 Classification of goods under customs supervision. According to the different purposes of goods entering and leaving the country, they can be divided into five categories:

1. General import and export goods. Refers to imported goods that enter the domestic production or circulation field directly after completing customs procedures from overseas, as well as exported goods that are declared as domestic goods and completed export procedures for consumption overseas.

2. Bonded goods. Refers to goods that have been approved by customs to enter the country without completing tax procedures, and are stored, processed, and assembled within the country before being transported out of the country. This type of goods is divided into two categories: bonded processing goods and bonded logistics goods.

3. Specific tax exempt goods. Refers to goods that are allowed by customs to be imported duty-free according to relevant laws for specific regions, specific enterprises, and specific purposes.

4. Temporary entry and exit of goods. Refers to goods that have been approved by customs, used for entry or exit within or outside the country, and then transported out or into the country in their original condition.

5. Other inbound and outbound goods. Refers to goods that are shipped from overseas and continue to be transported overseas through China, as well as other inbound and outbound goods that have not yet completed customs procedures.

3、 The supervision period of goods under customs supervision

1. Meaning. The period from the entry and exit of goods to the final completion of customs procedures is the period of customs supervision of the goods.

2. Regulations on the Supervision Period of Various Goods by Customs

(1) General import and export goods.

Imported goods, from the time the goods enter the country until they are released by customs;

Export goods shall be declared to the customs from the time of declaration to the time of exit.

(2) Bonded goods. From the moment the goods enter the customs territory to the final completion of customs procedures upon exit, or until the final completion of customs procedures upon actual import.

(3) Specific tax exempt goods. From the moment the goods enter the customs territory until the end of the supervision period, when the customs release supervision or handle tax payment procedures.

(4) Temporary entry and exit of goods.

Imported goods, from the moment they enter the customs until they are transported out of the country or converted to actual imports;

Outbound goods shall be transported from the time of exit to the time of re-entry into the customs or conversion to actual export.

(5) Other inbound and outbound goods.

Imported goods, from the time of entry into the customs to the time of re exit or final completion of customs procedures;

Outbound goods shall be transported from the time of departure to the time of re-entry into the customs territory, or until the final completion of customs procedures.