1、 What is a customs supervised warehouse?

A customs supervised warehouse refers to a warehouse within a specific scope approved by the customs, used for storing import, export, transit, transshipment, and customs clearance goods, including bonded goods and other inbound and outbound goods that have not yet completed customs procedures. These types of warehouses not only accept direct supervision and inspection from customs, but also bear the responsibility of ensuring the legal flow of goods. It is designed for those who, due to various reasons such as future extraction by all parties, incomplete documents, incomplete procedures, or violation of customs regulations, can manage or entrust professional warehousing enterprises to operate customs supervised warehouses. The latter must follow strict management systems and be connected to the customs system for real-time monitoring and management of the entry and exit of goods.

2、 The main functions of customs supervised warehouses are:

1. Temporary storage: Provide temporary storage space for goods that have completed export procedures but have not yet left the country or completed import customs clearance, including transit and pending goods.

2. Bonded storage: allows goods to be stored without immediate payment of customs duties until they are further exported or domestic customs clearance procedures are completed.

3. Goods supervision: Ensure that all goods stored in the warehouse comply with customs regulations and cannot be disposed of without permission, to ensure national tax and trade compliance.

4. Value added services for circulation: Under the supervision of customs, warehouses can provide value-added services such as assembly, distribution, grading and classification, packaging changes, etc. to meet logistics needs.

5. In warehouse tax refund: For export supervised warehouses that meet the conditions, tax refunds can be processed after the goods are in the warehouse, accelerating the turnover of enterprise funds.

6. Distribution and consolidation: Allow goods that are frequently and in small batches to be centrally processed for customs clearance procedures within the prescribed time limit, simplifying the process.

7. Goods handling: For goods that need to be replaced due to quality issues, they can be replaced in the warehouse after approval to maintain the flexibility of the supply chain.

8. Policy linkage: As a bridge connecting different customs supervision areas and special economic zones, it supports the free flow of goods and trade facilitation.

9. Safety and Compliance: Ensure that the warehouse has necessary safety facilities, complies with customs requirements for document and account management, and undergoes regular inspections.