Extended data:
Different countries have different political and economic conditions and different tariffs. Even in the same country, tariffs have changed in different historical periods. However, in most countries, the following tariffs are basically the same:
① Supervise and manage import and export goods, passengers' luggage and postal articles, and inbound and outbound means of transport, some of which are called customs clearance management, others are called ensuring that goods and articles enter and leave the country legally.
② Impose tariffs and other taxes and fees. In many countries, in addition to collecting tariffs, customs also collect domestic taxes and fees in import and export, such as value-added tax, consumption tax, oil tax and so on. Customs in some countries also impose anti-dumping duties, countervailing duties and fines on imported goods.
(3) Investigate smuggling. Customs departments of various countries investigate and deal with acts of evading supervision, commercial fraud and tariff evasion, especially smuggling goods and articles, especially drugs, which are prohibited and restricted from entering or leaving the country. Customs in various countries have intensified their investigations. The customs of other parts or individual countries have special functions, such as compiling foreign commodity trade statistics, bonded management, coastal patrol alert, managing navigation and protecting copyright and patent rights. At the beginning of the 20th century, some countries supervised intangible trade (service trade) as well as traditional visible trade. Many governments instruct their customs to implement the international export control system, that is, to manage high-tech products, missile technology products, nuclear-related dual-use products, chemical and biological weapons, conventional weapons, environmental pollutants and toxic wastes, endangered species and cultural relics.
According to People's Republic of China (PRC) Customs Law, China Customs has four functions: supervision, taxation, smuggling investigation and customs statistics.
Entry-exit supervision
Supervise inbound and outbound means of transport, goods, luggage, postal articles and other articles; Collecting customs duties and other taxes and fees; Seize smuggling; Compiling customs statistics; Handle other customs affairs.
People's Republic of China (PRC) Customs is the national entry-exit supervision and administration organ, which implements a vertical management system and is divided into three levels in organizational structure: the first level is the General Administration of Customs; The second level is Guangdong Branch, two special commissioners' offices in Tianjin and Shanghai, 465 and 438+0 directly under the customs, and two customs schools (Shanghai Customs College and Qinhuangdao Customs School); The third level is 562 subordinate customs agencies directly under the Customs. In addition, it has offices in Brussels, Moscow, Washington and Hong Kong. China Customs has more than 48,000 customs officers (including the customs anti-smuggling police). * * * There are 253 first-class ports at sea, land and air approved by the state, plus nearly 200 second-class ports originally approved by the provincial people's government.