Border Crossing Goods
Border crossing goods refer to shipments that are dispatched from a foreign country using a certain mode of transportation, and regardless of whether the transport mode is changed at the border of the destination country, these goods continue their journey through the country's territory by land transportation, ultimately heading to other countries outside the borders.
When processing customs clearance procedures, the procedures for entry and exit of transit goods are as follows:
Entry of Transit Goods: When transit goods enter a country, the operator should fill out a "Transit Goods Entry Customs Declaration Form" and submit it to the customs for declaration. The operator must also provide transit goods transport documents, such as cargo loading lists and international railway intermodal transport documents. After verification by the customs at the entry point, a "Customs Supervised Goods" stamp is affixed to the relevant transport document. One copy of the transit goods entry customs declaration form is kept on record, and another copy, along with the customs declaration and cargo loading list, is sealed and handed over to the operator. The operator or carrier must promptly and completely deliver the customs-sealed goods to the customs at the exit point.
Exit of Transit Goods: When transit goods exit a country, the operator should fill out a "Transit Goods Exit Customs Declaration Form" and provide transit goods transport documents along with the customs-sealed obtained at the entry point. After verification by the customs at the exit point, a release stamp is affixed to the transport document, indicating the release of supervised goods. One copy of the transit goods exit customs declaration form is sent to the customs at the entry point for verification.

Transshipment of Goods
Transshipment of goods refers to shipments that are dispatched from one country's borders using a certain mode of transportation. After reaching a customs point within that country, the goods are transferred to another mode of transportation without passing through the country's territory by land and are then continued to be transported to other countries.
International transshipment of goods, arising from trade or logistical reasons between countries, is also known as "transshipment" (international transshipment often involves transferring goods from one ship to another, although it is not limited to maritime vessels). In the annexes of the "Kyoto Convention" supervised by the Customs Cooperation Council, this type of transshipment is defined as "the transfer of goods under customs control from the importing means of transport to the exporting means of transport, with both import and export procedures being conducted within the jurisdiction of one customs authority." The convention stipulates that customs authorities exempt transshipped goods from import duties and provide facilitation in import and export procedures.

Express Goods
Express Goods refer to shipments that are loaded onto ships or airplanes from a foreign country. These goods continue their journey to other countries without changing the mode of transportation at customs points established in the destination country.
The customs procedures for goods in transit are as follows: When a transport vehicle carrying goods in transit arrives at the first port of entry in our country, the person in charge of the transport vehicle should declare the entry procedures for international transport vehicles to the customs. They are required to specify the name and quantity of the goods in transit on the "International Voyage Ship Import Report" or "International Civil Aviation Aircraft Import Manifest" submitted to the customs. After verifying the declared information, the customs supervise the exit of the relevant goods in transit.
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