Customs is an administrative agency of a country's government located in the customs territory. Its task is to supervise and manage import and export commodities, currency, gold and silver, luggage, mail and means of transport, collect customs duties, impose fines, ban smuggled goods, temporarily detain customs clearance goods and count import and export commodities according to the import and export policies, decrees and relevant regulations formulated by the government.
Customs area refers to the area under the jurisdiction of the customs of various governments and the implementation of customs laws and regulations, also known as customs area. Generally speaking, the customs border is consistent with the national border, but some countries have set up special economic zones, which are not within the customs border, and then the customs border is smaller than the national border. Some countries have concluded customs unions with each other, linking the territories of participating countries with those of the Ming Dynasty, and setting up customs zones within the borders of the customs union. At this point, the border is greater than the border. What is custom?
People's Republic of China (PRC) Customs is a state administrative organ and an import and export supervision and administration organ established at ports open to the outside world. The subordinate relationship of the customs is not restricted by administrative divisions. The Customs shall exercise its functions and powers according to law and be responsible to the General Administration of Customs. Its main functions are: actually supervise and manage inbound and outbound goods, currency, gold and silver, negotiable securities, luggage, postal articles and means of transport, collect customs duties and other statutory taxes and fees, temporarily detain customs clearance goods, and count import and export commodities; Smuggling is prohibited. All inbound and outbound goods, articles and means of transport must be declared to the customs at the time of entry and exit, and subject to customs inspection (inspection), unless there are special provisions in national laws. Import and export articles that do not meet the requirements of national laws have the right to refuse to release, impose fines or even confiscate or destroy them. Customs are generally located in seaports, airports or land borders. [Editor] The Nature of Custom
1. Customs is the state administrative organ (directly under the State Council). 2. The supervision scope of the state entry-exit supervision authorities: entry and exit and related activities: vehicles, goods and articles. 3. Customs supervision activities are administrative law enforcement activities of the state (according to the Customs Law and other relevant laws and regulations). Customs supervision and management is an administrative law enforcement activity to ensure the implementation of relevant national laws and regulations. [Editor] Article 3 of the Customs Law stipulates that "the General Administration of Customs shall be established in the State Council to uniformly lead the customs throughout the country." "The subordinate relationship of customs is not limited by administrative divisions." This article clarifies the position of the General Administration of Customs as the department directly under the State Council, further clarifies the subordinate relationship of customs agencies, and establishes a centralized and unified vertical leadership system of customs in the form of law. Customs agencies are generally located in the General Administration of Customs, directly under the Customs and directly under the Customs. The General Administration of Customs is the highest leading body of the national customs, which leads the customs all over the country in a unified way. The customs directly under the central government is under the leadership of the General Administration of Customs and is responsible for it; Be subordinate to the customs, be led by the customs directly under it and be responsible for it. 1. General Administration of Customs: The General Administration of Customs is directly affiliated to the State Council. Under the leadership of the State Council, it is the highest leading department of the customs system, which manages the national customs institutions, staffing, funds, materials and various customs operations in a unified way. As the customs supervision business in Guangdong Province is relatively concentrated and the business volume is relatively large, the General Administration of Customs has set up the Guangdong Branch as its dispatched agency to coordinate the customs work in Guangdong Province. The basic task of the General Administration of Customs is, under the leadership of the State Council, to lead and organize the customs throughout the country to correctly implement the Customs Law and relevant state policies and administrative regulations, actively play the functions of administering according to law and guarding the country, and promote and guarantee the socialist modernization. 2. Directly under the Customs: Directly under the Customs refers to the customs directly under the leadership of the General Administration of Customs, which is responsible for managing the customs business in a certain area. At present, there are 4 1 customs directly under the central government, which are distributed in 30 provinces, municipalities and autonomous regions except Hongkong, Macau and Taiwan Province. The customs directly under the central government shall independently perform the duties of customs affairs within its own customs area and be responsible to the General Administration of Customs. The customs directly under the central government undertakes the important responsibility of organizing the centralized examination of various customs businesses and documents within the customs area, comprehensively and effectively implements customs policies, laws, regulations, management systems and business norms, and plays a connecting role in the management of the three-level customs business functions. 3. Being subordinate to the customs: Being subordinate to the customs refers to the customs directly under the leadership of the customs, which is responsible for handling specific customs business, and is the basic executive unit of the customs' entry and exit supervision and management functions. Generally located in ports and places where customs business is concentrated. According to the customs business situation, the customs has several business departments with personnel ranging from dozens to hundreds. [Editor] Basic tasks of customs
The Customs Law clearly stipulates that the customs has four basic tasks, namely, supervising inbound and outbound means of transport, goods, luggage, postal articles and other articles (hereinafter referred to as supervision), collecting customs duties and other taxes (hereinafter referred to as taxation), cracking down on smuggling and compiling customs statistics. 1. Supervision Customs supervision refers to an administrative act that the customs implements different management systems for inbound and outbound means of transport, goods, articles and related inbound and outbound behaviors according to the authority stipulated in the Customs Law and relevant laws and regulations, so as to ensure that relevant inbound and outbound behaviors are true and legal. The purpose of customs supervision is to ensure that all inbound and outbound activities conform to the norms of national policies and laws and safeguard national sovereignty and interests. According to the different objects of supervision, customs supervision is divided into three systems: customs supervision of import and export goods, supervision of inbound and outbound articles and supervision of inbound and outbound means of transport. Each system has different management procedures and methods. Supervision is the most basic task of the customs and the basis of the four tasks. Other tasks of the customs are carried out on the basis of supervision. In the supervision link, customs supervision needs to be responsible for implementing or supervising the implementation of various national foreign trade management systems, such as entry-exit state control system, foreign exchange management system, entry-exit commodity inspection and quarantine system, cultural relics export management system, etc., in order to safeguard the country's political, economic, cultural and moral, public health and other interests. Two. The collection of import and export taxes and fees refers to an indirect tax levied by the customs on behalf of the state on goods and inbound and outbound articles that are allowed to import and export, including customs duties, consumption tax, value-added tax, tonnage tax on ships and customs supervision fees. Among them, value-added tax, consumption tax and ship tonnage tax belong to the import link tax levied by the customs. Collecting customs duties and other taxes and fees according to law is one of the important tasks of the customs clearly stipulated in the Customs Law, and it is also an important means for the state to protect the domestic economy, implement fiscal policies, adjust industrial structure and develop import and export trade. Three. Anti-smuggling is a safeguard measure taken by the customs to ensure the smooth performance of entry-exit supervision functions. Anti-smuggling refers to the actions taken by the customs to prevent, crack down and stop smuggling activities in the customs supervision area and nearby coastal areas according to the power entrusted by law, so as to realize the comprehensive management of smuggling activities. Article 5 of the newly revised Customs Law stipulates: "The state implements an anti-smuggling system of joint anti-smuggling, unified handling and comprehensive management. The Customs is responsible for organizing, coordinating and managing the anti-smuggling work, and legally defines the leading position of the Customs in the anti-smuggling work and the position and role of different departments in the anti-smuggling work. Customs is the competent authority to crack down on smuggling, and investigating smuggling is an important task of customs. In order to strengthen the anti-smuggling function of the Customs, the General Administration of Customs has set up a public security organ to investigate smuggling crimes, specifically to crack down on smuggling crimes, investigate and deal with tax-related smuggling cases and non-tax smuggling crimes such as smuggling weapons, ammunition, nuclear materials, counterfeit money, cultural relics, precious metals, precious animals and their products, rare plants and their products, obscene articles, solid waste and drugs, and accept smuggling crimes seized by customs investigation departments, local public security organs and industrial and commercial administrative departments. By cracking down on smuggling, the customs can effectively stop and crack down on all illegal import and export of goods and articles, maintain the normal import and export trade order of the country, ensure the smooth progress of socialist modernization, safeguard the effective implementation of the national tariff policy, ensure the collection of national tariffs and other taxes and fees according to law, and ensure the full play of customs functions. In addition, public security organs (including public security frontier departments), law enforcement departments such as industry and commerce administration, taxation and tobacco monopoly also have the power to investigate and deal with smuggling, but the smuggling cases seized by these departments must be handed over to the customs for unified handling according to law. Cases seized by various departments that do not constitute the crime of smuggling shall be handed over to the customs for administrative punishment; Cases of suspected smuggling crimes seized by law enforcement departments shall be transferred to public security organs and local public security organs, and the customs shall investigate smuggling crimes and handle them according to the division of jurisdiction and legal procedures; Smuggled goods, articles and prices seized by various departments shall be handed over to the customs for handling according to law, and the customs shall timely and fully turn them over to the state treasury in accordance with relevant state regulations. Four. Customs statistics are based on actual import and export goods for statistics and analysis. By collecting, sorting out and processing the customs declaration forms of import and export goods or other customs declaration documents recognized by the customs, the different indexes of import and export goods are counted and analyzed respectively, so as to comprehensively and accurately reflect the foreign trade operation, provide statistical information and consultation in time, and reflect the actual situation of the implementation of the national foreign trade policies, so as to implement effective statistical supervision and promote the development of foreign trade. According to the relevant regulations, China now uses customs statistics as the import and export statistics officially announced by the state. According to the statistical system of China's customs, all import and export goods that can increase or decrease China's material resources reserves are included in customs statistics. For some inbound and outbound goods and articles that are not included in the customs statistics, according to the needs of China's foreign trade management and customs management, individual statistics will be implemented. Customs statistics is a national import and export trade statistics, an integral part of national economic statistics, an important basis for the state to formulate foreign trade policies, carry out macro-control and implement strict and efficient customs management, and an important material for studying China's foreign trade development and international economic and trade relations. The above-mentioned four basic functions of the customs constitute a complementary supervision and management system of the customs for inbound and outbound activities, and the supervision function is the foundation. On the one hand, the functions of taxation, smuggling investigation and statistics reflect the requirements of the supervision function, and at the same time provide a strong guarantee for the realization of the supervision function. Duties of customs
Duties of the General Administration of Customs. To study and formulate guidelines, policies, rules and development plans for customs work, and organize their implementation, supervision and inspection; 2. To study and formulate regulations on the administration of tariff collection and its detailed rules for implementation, organize the administration of the collection of import and export tariffs and other taxes and fees, and implement anti-dumping and countervailing measures according to law; 3. Organize the supervision of inbound and outbound means of transport, postal articles and other articles, study and formulate the supervision system for processing trade, bonded zones, export processing zones, bonded warehouses and other businesses, and organize their implementation; 4. To study and formulate classified catalogues of import and export commodities, formulate rules of origin of import and export commodities, and organize the implementation of customs protection of intellectual property rights; 5. Compile national import and export trade statistics and publish national import and export trade statistical information; 6, responsible for cracking down on smuggling, organizing the investigation of smuggling cases, and organizing the implementation of customs anti-smuggling; 7, study and formulate the overall planning of port opening to the outside world and the specific measures and methods of port planning, and try out port opening; 8, vertical management of the national customs, including the management of the national customs organization, staffing, wages and benefits, education and training and the appointment and removal of cadres; 9. To study and formulate the customs science and technology development plan, organize the implementation of customs information management, and manage the national customs funds, fixed assets and capital construction; 10, to carry out international cooperation and exchanges in the field of customs; 1 1. To undertake other tasks assigned by the State Council.