Customs clearance, that is, customs clearance, refers to the procedures that should be performed in accordance with various laws, regulations and provisions when imported, exported or transshipped goods enter or leave a country's customs territory.
The goods can only be released and the owner or declarer can pick up the goods after the customs clearance fulfills various obligations and goes through the formalities of customs declaration, inspection, tax payment and release. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.
Relevant basis:
People's Republic of China (PRC) Customs Law
Regulations of People's Republic of China (PRC) on Import and Export Tariffs
Provisions of People's Republic of China (PRC) on the Administration of Customs Declarers and Customs Declarers, Measures for the Collection of Customs Supervision Fees for Imported Goods with Duty Reduction or Exemption and Bonded Goods in People's Republic of China (PRC), Measures for the Collection of Delayed Reporting Fees for Imported Goods in People's Republic of China (PRC), Specification for Filling in Import and Export Customs Declarations in People's Republic of China (PRC) and Measures for the Administration of Taxation in People's Republic of China (PRC).