(Ⅰ) Customs Regulations on the Supervision and Control over the Imports & Exports:
Generally, Customs has specific rules and regulations on the supervision and control over the imported & exported transportation tools, goods and articles. These rules and regulations adjust the human interrelations and behaviors in the formalities of entering or leaving the territory, and specify the rights and obligations of both parties of the supervision and control in law, mainly including the following items:

1. The import & export goods must enter or leave the territory through a site where Customs has been set up and shall be subject to the supervision and control of the Customs.

2. The formalities of Customs clearance for the imported and exported import & export goods must be gone through by a declarant authorized by the Customs for a Customs-registered declaration company.

3. Unless specially approved by the Customs, the imported goods and exported goods must be declared to the Customs twenty-four hours before delivery within 14 days from the date on which the transportation tool is declared to the Customs to enter the territory. The Customs shall impose a fee for delayed declaration on the imported goods declared in an overdue period.

4. The person in charge shall declare to the Customs and submit the corresponding documents. The license for import & export goods and other approval documents must be submitted for those goods restricted by the nation. Pay the duty.

5. The import & export goods must be checked and verified by the Customs. The person in charge must be present and responsible for moving, opening and re-packing the goods. The Customs shall directly open the goods for checkup or take out the goods for sample if necessary.

6. During the period of supervision and control over the import & export goods by the Customs, any unit or individual is prohibited to load/unload, move, deliver, take out, open, refit, switch, mortgage, transfer the goods or change any signs without the permission of the Customs.

7. The person in charge of the warehouses or places where the goods are stored under the supervision and control of the Customs must go through the formalities of reception, storage and consignation; Keeping the goods under the supervision and control by the Customs beyond the supervision and control area of the Customs shall be permitted by the Customs and be subject to the supervision and control of the Customs.

8. All kinds of bonded, duty-free, temporarily-import & export goods must be filed for record, examined and approved by the Customs.


(Ⅱ) Supervision and control by the Customs over the Import & Export Goods
The supervision and control by the Customs does not simply mean the supervision and control literally, it refers to all the administrative and legal activities collectively. The supervision and control by the Customs is a kind of administrative management by which the Customs uses the power imparted by the State to keep the transportation tools, goods, articles and the entry and exit activities of people concerned under the legal supervision and control through a complete set of management system and procedures. As a kind of national function, the supervision and control by the Customs aims to ensure all the entry and exit activities in conformity with the national policies and the laws and to maintain the national sovereignty and interests.

The supervision and control is the basic task of the Customs on the basis of which other tasks are undertaken and carried out. Apart from the supervision and control over the entry and exit activities of the transportation tools, goods and articles by means of document review, Customs clearance after checkup and verification, the supervision and control by the Customs also include executing or supervising the implementation of the relevant national regulations on the management system of foreign trade, e.g., the import and export license system, foreign currency management system, the import and export commodity examination, quarantine system, cultural relics management system, with a view to maintaining the national interests in the aspects of politics, economy, culture & ethics, and public health etc.