| With domestic ports by the third generation to the fourth generation, fifth-generation port functions change,Shipowners and shippers demand for port services are increasingly higher and higher. The efficiency of the port of loading, time, port security constitutes important factors for comprehensive competitiveness. Port operations are monitored by law customs, inspection, maritime, environmental protection and so on, the improve of the efficiency of port operations, which need effectively support from these sectors. In particular, customs clearance issues, including customs clearance, check, discharged.At present, customs duties has become the second largest tax only to value-added tax, Customs shoulders three functions including fighting against smuggling, customs duties levied, keeping the door of the country and defend the national security. Thus the implementation of strict customs supervision is necessary. While port service object to improve customs clearance efficiency urgent wishes. Thus researching supervision and customs clearance issues have the reality of theoretical and practical significance.Study and discussion of this paper is divided into the following major sections: First, the main theories and research findings related to customs supervision issues. Second, the current regulatory approach research questions customs. Third, the process analysis of the customs supervision. Forth, the recommendations to the countermeasures coastal port customs regulatory issues. |