The functions of the Customs are as follows:
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. Collection of customs duties 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. In some countries, customs also levy 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.
People's Republic of China (PRC) Customs Law Article 3 The General Administration of Customs shall be established in the State Council to administer the customs in a unified way.
The State shall set up customs at ports open to the outside world and places where customs supervision business is concentrated. The subordinate relationship of the customs is not restricted by administrative divisions.
The Customs shall exercise its functions and powers independently according to law and be responsible to the General Administration of Customs.
Article 4 The State shall set up a public security organ in the General Administration of Customs to investigate smuggling crimes, staffed with full-time anti-smuggling police, and be responsible for the investigation, detention, arrest and pre-trial of smuggling crimes within its jurisdiction.
Customs investigation of smuggling crimes The public security organ shall perform the duties of investigation, detention, execution of arrest and pre-trial in accordance with the provisions of the Criminal Procedure Law of People's Republic of China (PRC).
When investigating smuggling crimes, the customs public security organs may set up branches in accordance with relevant state regulations. When handling cases of smuggling crimes under their jurisdiction, all branches shall transfer them to the people's procuratorate with jurisdiction for prosecution according to law.
Local public security organs at all levels shall cooperate with the Customs in investigating smuggling crimes and perform their duties according to law.