新《海关法》对进出境货物监管的规定作了一定的调整，就出口货物报关的时间和货物运抵的地点等对企业提出了新的要求。 以往有些企业出口货物经常提前报关，报关后货物才运抵海关监管区，或海关到厂查验时企业还没有完全备好出口货物。这在客观上降低了海关监管效率，还容易留 The new “Customs Law” made some adjustments to the regulations governing the import and export of goods and put forth new requirements on the enterprises regarding the time of declaration of export goods and the place where the goods arrived. In the past, some enterprises often declare their goods in advance for export. After the declaration, the goods are delivered to the area under Customs control or the enterprises are not yet completely ready for export when they arrive at the factory for inspection. This objectively reduces the efficiency of customs supervision, but also easy to stay