“Goods transferred between Customs" refer to imported/exported goods shipped from one Customs district to another for customs formalities. Goods transferred between Customs are divided into the following three categories:
1. Import goods transferred between Customs: goods entering China at the place of entry with transfer application to the Customs and transported to another Customs district for import formalities;
2. Export goods transferred between Customs: goods with export customs formalities completed at the place of dispatch before being transported to the place of exit where the Customs are in charge of relevant supervision and clearance; and
3. Goods transferred between Customs within the borders: goods transferred from one Customs district to another within the borders under the supervision of the Customs.