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Q：
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What is the purpose of formulating the "Customs Law of the People's Republic of China"?
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A：
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To safeguard national sovereignty and interests, strengthen customs supervision and administration, promote foreign economic, trade, scientific, technological and cultural exchanges, and ensure the socialist modernization drive, the Customs Law of the People's Republic of China is hereby formulated.
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Q：
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What is the role of the Customs of the People's Republic of China?
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A：
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The customs of the People's Republic of China is the supervisory and administrative organ for the entry and exit of the country. The customs, in accordance with the "Customs Law of the People's Republic of China" and other relevant laws and administrative regulations, supervises the means of transport, goods, luggage items, postal items and other items entering and leaving the country, collects customs duties and other taxes and fees, investigates and combats smuggling, and compiles customs statistics and handles other customs business.
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Q：
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Which department is in charge of the national customs uniformly?
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A：
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The State Council established the General Administration of Customs to uniformly manage customs throughout the country. The state shall establish customs at open ports and locations where customs supervision business is concentrated. The affiliation of the customs is not restricted by administrative divisions. The customs independently exercises its powers in accordance with the law and is accountable to the General Administration of Customs.
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Q：
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What are the requirements for the entry or exit of means of transport, goods or articles?
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A：
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Means of transport, goods and articles entering or leaving the country must enter or leave the country through the places where customs are established. In special circumstances, if it is necessary to temporarily enter or exit the country through a place where no customs is established, approval must be obtained from The State Council or the organ authorized by The State Council, and customs formalities must be handled in accordance with the provisions of the Customs Law of the People's Republic of China.
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Q：
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Who can handle the customs declaration and tax payment procedures for imported and exported goods?
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A：
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For imported and exported goods, except as otherwise provided, the consignor or consignee of the imported and exported goods may handle the customs declaration and tax payment procedures by themselves or entrust a customs declaration enterprise to handle the customs declaration and tax payment procedures.
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FAQ
