Notice on the "Customs Supervision Period" for Duty-Reduced or Duty-Exempt Goods

Just as newborns require parental supervision, duty-free goods also undergo a special "customs supervision period" after importation. According to the "Measures of the Customs of the People's Republic of China for the Administration of Duty Reduction and Exemption on Import and Export Goods," this supervision period is calculated from the date of customs release upon import, with varying durations for different types of goods:

• Ships, aircraft: 8 years - 這些"大塊頭"享受最長監(jiān)管期
• Motor vehicles: 6 years - 您的進口豪車需要"重點照顧"
• Other goods: 3 years - Regular equipment and other conventional goods

During this "supervision period," the goods are like wearing a special "electronic ankle monitor" from customs, and any handling actions require "reporting" to customs. We in the foreign trade industry often joke: "Duty-free goods are harder to handle than a girlfriend—every move needs to be reported."

Compliance Operation Guide for Seven Types of "Transformation Techniques"

Duty-free goods under regulatory supervision are not immutable. Customs permits seven specific types of disposal methods, but each comes with strict "clearance guidelines":

1. Carry-over of goods: The "relay race" of duty-free treatment.

When you need to transfer duty-free goods to enterprises that also enjoy tax exemption, it's like running a tax-exempt qualification relay race:

• The transferor must submit an application to the local customs, attaching the original "Duty Exemption/Collection Confirmation Notice",
• The transferee must reapply for duty-free review and confirmation procedures
• The supervision period continues uninterrupted, with the receiving customs taking over supervision

Special Reminder: In 2019, a certain technology company was required to pay back taxes totaling 3.8 million yuan for directly transferring equipment without completing the carry-over procedures. This "baton" must not be dropped!

2. Mortgage Loans: "Financial Liquidation" of Tax-Free Goods

Want to use tax-reduced equipment financing? Customs has opened a "special channel" for you:

• Mortgages are only permitted to financial institutions such as banks
• Customs-recognized tax payment guarantees must be provided (typically security deposits or letters of guarantee)
• The mortgage contract must be filed with customs within 30 days after signing

Last year, a company used duty-free equipment as collateral for a private loan, only to end up not only being required to pay back taxes but also landing on the customs credit "blacklist." It was truly a case of "throwing good money after bad."

3. Use in a different location: "Business Trip Certificate" for duty-free goods

Need to relocate duty-free equipment for use at an off-site factory? Remember to complete the "travel procedures":

• Submit the "Cross-Regional Supervision Application Form" to the local customs in advance
• Attach detailed usage descriptions and travel plans
• After use, promptly complete the "return procedures".

One manufacturing enterprise we served urgently needed to transfer equipment to a disaster area for production. By expediting the cross-regional supervision procedures, they both supported disaster relief and preserved their tax-free qualification.

The "timer alarm" under customs supervision

There are several key time nodes in duty-free goods management, just like preset alarm reminders:

• June 30 each year - Deadline for submitting the "Usage Status Report",
• Within 30 days after the change - Declaration deadline for enterprise changes such as division or merger
• Within 1 year after supervision release - Validity period for applying for the "Supervision Release Certificate",

Forgot these deadlines? The customs' "credit penalty alarm" is far stricter than your phone reminder!

New era of smart customs clearance: Online processing tips

Currently, 90% of tax reduction and exemption services can be processed "key-to-key":

• 登錄"互聯(lián)網(wǎng)+海關(guān)"一體化平臺（http://online.customs.gov.cn）
• Enter the "Tax and Fee Services → Tax Reduction and Exemption Services" module.
• Submit electronic data and paper materials simultaneously

However, special attention is required: although the system is intelligent, incomplete materials will be "ruthlessly rejected." We recommend that enterprises establish exclusive archives for duty-free goods, just like creating a "health record" for each piece of equipment.

Veteran foreign trade professional's pitfall avoidance guide

Based on 20 years of agency experience, these "lessons learned through blood and tears" have been summarized:

• Plan aheadFor major disposal actions, reserve at least 15 working days
• Full-process documentationMaintain a complete evidence chain from application to case closure
• Dynamic trackingEstablish an early warning mechanism for the expiration of supervision periods
• Professional escortFor complex operations, it is recommended to entrust AEO-certified agents

Remember: Customs supervision is not a constraint, but a "safety belt" that protects enterprises in compliantly enjoying tax benefits. Fasten it securely to navigate safely on the highway of international trade!