Regular Workflow of the Customs on the Supervision and Control over the Import &

(Ⅰ) Declaration & Management
Article 25 of Customs Law prescribes that paper declaration form and electronic declaration form must be adopted in the Customs declaration formalities for the import & export goods. The consignee and consignor of the import & export goods or their agent must be holding the declaration documents while declaring to the Customs in the form of written and electronic data before the declaration expiry time in the declaration place specified by the Customs. As the Import/Export Goods Declaration Form and other declaration documents required by the Customs are the legal paperwork when the declaration unit declares to the Customs, the applicant must fill out the forms based on the fact. After preparing the declaration documents, the declarant must declare the data on the declaration form to the Customs in the form of electronic data, then hand in the written declaration documents in the specified time and place.

(Ⅱ) Checkup and Verification of the Import & Export Goods
Checkup and verification refers to the practical examination on the goods to ensure the nature, conditions, quantity of the goods in conformity with the contents listed in the declaration documents of the import & export goods. This is an important part of the on-site supervision and control over the import & export goods by the Customs, and also a basic skill that the Customs person in charge of the supervision and control must grasp.
Only by checkup and verification can the Customs get knowledge of: if the actual conditions of the import & export goods conform to the contents on declaration; if there are illegal activities, e.g., deception on declaration, concealment on declaration, mixed hiding, secret carrying and smuggling. At the same time, it is necessary for the Customs to examine the goods so as to obtain the valid evidence for duty collection and the accurate classification of business statistics and price authorization.