Detailed explanation of the management and regulations of goods under customs supervision

Goods under customs supervision refer to all inbound and outbound goods that have not completed customs procedures. Companies need to follow certain regulations when handling these goods to ensure legal compliance.

Provisions on the handling of goods under customs supervision

Enterprises must comply with the following main regulations when using and disposing of goods under customs supervision:

1. Accept customs inspection: When the customs inspects the goods, the relevant parties should be present and responsible for moving, unpacking and repackaging the goods. If the customs deems it necessary, it can directly conduct inspection, re-inspection or take samples of the goods.

2. Unauthorized disposal is prohibited: Without permission from the customs, no unit or individual may load, unload, move, deliver, extract, dismantle, modify, exchange, mortgage, or load goods under customs supervision without permission. Pledge, transfer or replacement of marks.

3. Warehouse management regulations: Managers of warehouses and places where goods under customs supervision are stored must properly handle the storage and delivery procedures of goods in accordance with customs supervision regulations. When storing these goods outside the customs supervision area, you must obtain the consent of the customs in advance and accept relevant supervision.

4. Special processing application: Any behavior involving the disposal of bonded goods, specific tax exemption goods and temporary import and export goods, changes in the purpose, region or exchange of goods, domestic sales, etc. must be applied to the customs in advance, and Reviewed and approved.

Key points in the management of goods under customs supervision

Enterprises are under customs supervision, especially for goods with long supervision periods, such as imported tax-reduced goods (such as machinery and equipment, vehicles, building materials, etc.), as well as bonded materials and finished products imported in the name of processing trade. , management needs to be strengthened. Strictly follow the regulations and never make your own decisions to dispose of goods without obtaining customs permission.

After the supervision period expires, enterprises should apply to the customs as soon as possible for tax exemption goods to be released from supervision or for bonded goods to be written off, so as to facilitate customs verification and processing of relevant procedures.

Legal consequences for goods under customs supervision

For unauthorized disposal of supervised goods without customs permission, the customs has the right to impose a fine of less than the equivalent value of the goods or less than twice the tax payable in accordance with the law, and require back payment of relevant duties and go through necessary customs procedures.

In addition, different categories of imported goods enjoying tax incentives also have different customs supervision periods: ships, aircraft and building materials have a supervision period of 8 years; motor vehicles and household appliances have a period of 6 years; machinery, equipment and other equipment and materials Then it is 5 years.

To sum up, enterprises must strictly abide by relevant laws and regulations when handling goods under customs supervision to ensure compliance and avoid unnecessary legal risks and economic losses.