The application for import inspection is submitted to the entry-exit inspection and quarantine authority. Inspection by default should be prior to customs declaration, that is, the customs will accept the application only after the commodity inspection department examines and issues a declaration form for the incoming goods. There are usually three ways of entry goods inspection, that is, entry general inspection, entry flow inspection, and remote inspection. In most cases, the customs clearance place and destination of goods applying for entry general inspection are in the same jurisdiction, while those of goods applying for entry flow inspection and remote inspection are in different jurisdictions.

Three declaration methods are currently accepted by the customs, namely, oral declaration, written declaration and electronic data exchange declaration, of which the latter two are the most commonly adopted.

Upon receipt of the duty payment certificate from the customs, the client or Imton shall pay the import duty within the specified time limit. The Customs Law of the People's Republic of China applies the same provisions to the tax period for imported goods as it does for export goods. The dutiable value of the imported goods shall be the normal CIF price approved by the customs, and shall be appraised by the customs in case the CIF price cannot be determined.

After the customs issue the tax certificate, the client shall pay it directly or Imtonshall pay it on behalf. For import transshipment goods, the duty shall be levied at the exchange rate and duty rate on the day the goods arrive at the destination customs.

Based on the verified documents, the customs inspects the declared import goods at the places under its supervision (including ports, docks, stations, airports and post offices) to check whether they are consistent with the documents. Imton will send personnel to assist with the customs inspection on site.

Release means that the customs sign and seal on the shipping documents after accepting the import declaration, inspecting the goods and receiving the taxes paid by the client or Imton. Imton can only pick up or send the imported goods by presenting the shipping documents signed and sealed by the customs. No company or individual is allowed to pick up or ship goods that have not been released by the customs.