Views: 0 Author: Site Editor Publish Time: 2026-05-15 Origin: Site
case situation
In April 2025, a company declared to the customs the import of 8 heat exchange devices in the form of general trade, with a value of approximately 430,000 yuan. This batch of heat exchange devices is a legally inspected commodity and requires commodity inspection. The customs issued a destination inspection notice to the company, requiring the company to contact the customs to handle the destination inspection procedures. In May 2025, when the customs conducted an inspection on the company, it was discovered that the company installed and put the above-mentioned goods into production without authorization without applying to the customs for destination inspection procedures in a timely manner in accordance with relevant regulations. The company's above-mentioned behavior violated the provisions of Article 5, paragraph 2, of the 'Import and Export Commodity Inspection Law of the People's Republic of China' and Article 16, paragraph 1, of the 'Import and Export Commodity Inspection Law of the People's Republic of China Implementation Regulations.'
The customs will punish him in accordance with Article 32 of the 'Import and Export Commodity Inspection Law of the People's Republic of China', Article 42 of the 'Regulations on the Implementation of the Import and Export Commodity Inspection Law of the People's Republic of China', and 'Discretionary Benchmarks for Customs Administrative Penalties of the People's Republic of China (II)' (General Administration of Customs Announcement No. 21 of 2025) Annex 3 'Discretionary Benchmarks for Common Cases of Customs Inspection and Quarantine Administrative Penalties'.
Key points analysis
Question 1: What is destination check?
In order to further improve the efficiency of port supervision, optimize the port business environment, and promote the development of foreign trade, the customs implements 'two-stage access' supervision. The first stage is at the port customs to determine 'whether the goods are allowed to enter the country', and the second stage is to determine 'whether the goods are allowed to enter the domestic market for sale or use.' Under this model, after the imported goods leave the port supervision area, the customs will conduct destination inspection on the goods with inspection requirements to determine 'whether the goods are allowed to enter the domestic market for sale or use.'
For goods subject to destination inspection requirements, after customs clearance at the port, they must apply for inspection to the destination customs within 20 days after release by the customs at the port of entry. When the port customs and destination inspection customs are the same, the enterprise is not allowed to leave directly.
Question 2: What is the difference between port inspection and destination inspection?
During the import customs clearance process, importers will encounter two situations: port inspection and destination inspection. The differences between the two are as follows:
Whether it is port inspection or destination inspection, both are to ensure that imported goods comply with national laws, regulations and trade policy requirements, and to prevent the entry and exit of contraband, false declarations, concealment of declarations and other violations.
Question 3: Under what circumstances are goods allowed to be sold or used?
After the imported goods are allowed to be taken away, they are generally allowed to be sold or used based on the customs release notice. However, if the following circumstances fall into the following circumstances, they must comply with relevant customs supervision requirements and can only be sold or used after completing relevant customs procedures:
(1) There are customs destination inspection requirements;
(2) It belongs to the management of regulatory certificates;
(3) Conformity assessment is required.
Case Enlightenment
If an enterprise discovers that inspections at the destination have been missed, it should immediately contact the destination inspection and customs to clarify the disposal measures, and it is not allowed to sell or use without authorization before obtaining the inspection and quarantine certificate. If imported goods are sold or used without authorization without completing inspection, corresponding legal responsibilities will be borne.
