Legal analysis: Customs taxes and fees refer to taxes and fees levied by the customs on imported goods on behalf of other domestic tax authorities or relevant administrative departments. In 1991, China's customs levied taxes and fees on imported goods including: ship tonnage tax, product tax, value-added tax, and special consumption tax. Goods imported by foreign and overseas businessmen were levied industrial and commercial unified tax, salt tax, and vehicle purchase tax. Surcharge. In addition to collecting tariffs on imported goods, the customs must also collect the same relevant taxes and fees as stipulated by law for domestic goods before they are put into the domestic market. There are no exceptions in all countries in the world today. This is an important aspect of the functions of the customs as a special national tax administration agency. The customs levies product tax, value-added tax and salt tax on goods imported by domestic enterprises in accordance with regulations. But only one of three taxes is levied on each imported item. Regulations on the collection of value-added tax, product tax and salt tax do not apply to foreign-invested enterprises. For products imported by foreign enterprises and foreign-invested enterprises in China, the customs collects unified industrial and commercial tax on their behalf.

Legal basis: "Tariff Regulations of the People's Republic of China" Article 4 The State Council establishes a Tariff Commission, which is responsible for the tax items and tariff numbers of the "Tariff" and the "Table of Import Tax Rates for Inbound Articles" Adjustments and interpretations of tax rates shall be submitted to the State Council for approval before implementation; decide on the goods, tax rates and deadlines for which provisional tax rates will be implemented; decide on tariff quota rates; decide on the imposition of anti-dumping duties, countervailing duties, safeguard tariffs, retaliatory tariffs, and decide on the implementation of other Tariff measures; determines the application of tax rates under special circumstances, and performs other duties prescribed by the State Council.