Customs requirements for inspecting imported and exported goods

Inspection of import and export goods refers to the actual verification and examination of goods conducted by Customs after accepting declarations and reviewing declaration documents to determine whether the actual import and export goods correspond to the information declared in the customs declaration forms, identifying any instances of incorrect reporting, omission, concealment, or false reporting, as well as verifying the legality of the goods’ import or export and confirming their physical and chemical properties. 

All import and export goods, except those specifically exempted by the General Administration of Customs, are subject to customs inspection. Customs inspections of goods are generally carried out at the time and place designated by customs regulations. If there is a reason to request that the inspection be conducted outside the designated supervisory area, prior approval from customs must be obtained.

Customs requires the following during inspections:

1. The consignee or consignor of the goods, or their authorized agent, must be present and is responsible for moving, unpacking, repacking, and resealing the goods as required by customs.

2. If customs deems it necessary, they may directly open and inspect, re-inspect, or take samples of the goods, and the person responsible for the goods must be present as a witness.

3. The applicant must provide transportation and accommodation for the round trip and pay the relevant expenses, along with paying prescribed fees in accordance with customs regulations.

In addition, according to Chinese Customs law, if customs damages the goods during inspection, it shall compensate for the actual loss. In such cases, customs officers shall truthfully complete and sign two copies of the "Report on Inspection of Damaged Goods or Items," with one copy retained by the inspecting officer and the other by the party concerned. The extent of damage or repair costs shall be mutually agreed upon, with the customs-appraised duty-paid value as the base to determine the amount of compensation. Compensation shall be paid exclusively in RMB. A precondition for customs release of goods is that, according to Chinese Customs law, except for goods specifically authorized by customs, import and export goods may be released after the consignee or consignor has paid all customs duties or provided a guarantee.

After reviewing the customs declaration documents, inspecting the actual goods, and handling the collection or exemption of taxes and fees in accordance with the law, customs affixes a release stamp on relevant documents, and the owner of goods or their agent may then take delivery or load the goods. Notably, the release of import and export goods by customs at the port signifies:

(1) For goods under general trade, customs supervision ends.

       (2) For goods requiring continued supervision by customs in other forms, the goods enter another form of customs supervision; strictly for goods intended for transfer to another customs office office, supervision ends at customs office A and begins at customs office B.