I. Definition of goods under customs supervision: Goods under customs supervision refer to all inbound and outbound goods, including import and export goods within the customs supervision period, transit goods, transshipment goods, through-transport goods, goods with specific duty reductions and exemptions, as well as temporary import and export goods, bonded goods and other inbound and outbound goods that have not yet completed customs formalities.

(1) Export goods from declaration to customs to exit;

(2) Import goods from entry to completion of customs formalities;

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

In practice, "goods under customs supervision" are mainly in the following two states: one is that inbound goods have not yet completed customs import formalities or export goods have completed customs export formalities but have not yet been shipped for export and are still stored in customs supervision places;

The other is that inbound goods have completed customs import release formalities but are still under customs supervision and need to be included in the scope of customs follow-up management. This type of customs supervision goods mainly includes bonded imports, temporary imports and goods with specific duty reductions and exemptions.

Regardless of which of the above states, the goods must be subject to customs supervision. Disposing of these goods in any way without the permission of the customs, or failing to go through the relevant procedures in accordance with the regulations, will interrupt and undermine customs supervision activities, and may even affect the country's import and export trade control and tax collection. It is a relatively serious violation of customs supervision regulations.

II. 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 imported from abroad, which directly enter the domestic production or circulation field after completing customs procedures, and exported goods that are declared as domestic goods and go through export procedures for consumption abroad.

2. Bonded goods. Refers to goods that enter the country without tax procedures approved by the customs, and are stored, processed, and assembled in the country before being re-exported. Such goods are divided into bonded processing goods and bonded logistics goods.

3. Specific tax-exempt goods. Refers to goods used in specific areas, specific enterprises, and for specific purposes that are approved by the customs for duty-free import in accordance with relevant laws.

4. Temporary entry and exit goods. Refers to goods that are approved by the customs to enter or exit the country, are used in China or abroad, and are then re-exported or re-imported in their original state.

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

III. Customs supervision period for goods

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

2. Customs supervision period regulations for various types of goods

(1) General import and export goods.

For imported goods, the period is from the time the goods enter the country to the time the customs releases them;

For exported goods, the period is from the time the goods are declared to the customs to the time they leave the country.

(2) Bonded goods. The period is from the time the goods enter the customs territory to the time the customs procedures are finally completed when they leave the country, or when they are converted to actual imports and the customs procedures are finally completed.

(3) Specific tax-exempt goods. The period is from the time the goods enter the customs territory to the time the customs releases the supervision or handles the tax payment procedures after the expiration of the supervision period.

(4) Temporary import and export goods.

For inbound goods, the period starts from the time they enter the customs territory until they are re-exported or actually imported;

For outbound goods, the period starts from the time they leave the country until they re-enter the customs territory or are actually exported.

(5) Other inbound and outbound goods.

For inbound goods, the period starts from the time they enter the customs territory until they re-export or until the customs formalities are finally completed;

For outbound goods, the period starts from the time they leave the country until they re-enter the customs territory or until the customs formalities are finally completed.