1, General Administration of Customs;
2. Guangdong Branch, two Commissioner offices in Tianjin and Shanghai, 465,438+0 directly under the customs, and two customs schools (Shanghai Customs College and Qinhuangdao Customs School);
3. There are 562 directly affiliated customs under the jurisdiction of directly affiliated customs.
Organ function
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.
1. Immigration control
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). Today, in addition to nearly 200 second-class ports originally approved by provincial people's governments, there are also 253 first-class ports approved by countries.
The General Administration of Customs of China supervises inbound and outbound means of transport, goods, luggage, postal articles and other articles according to the provisions of the Customs Law. In 2003, the national customs supervised a total of 654.38+642.54 million tons of import and export goods, 22.92 million inbound and outbound means of transport (vehicles and racks) and 4,465.438+10,000 TEUs of inbound and outbound containers, up by 1.6%, 3% and 26.4% respectively. It supervised 232.59 million entry-exit personnel, 96.57 million postal articles and 53.59 million express mail.
2. Stop smuggling
According to the law, customs is the competent department to investigate and deal with smuggling. In order to maintain national economic security and foreign trade order, the General Administration of Customs of China resolutely cracked down on smuggling crimes. China implements the anti-smuggling system of "joint anti-smuggling, unified handling and comprehensive management". With the cooperation of law enforcement departments such as public security, industry and commerce, the Customs shall be responsible for organizing, coordinating and managing anti-smuggling work and uniformly handling seized smuggling cases. The customs anti-smuggling police, established in 1999, is the main force of the country to crack down on smuggling and criminal activities. According to the unified deployment and command of the customs on anti-smuggling work, it is responsible for the investigation, detention, arrest and pre-trial of smuggling criminal cases, and comprehensively uses criminal law enforcement and administrative law enforcement means to crack down on smuggling. In 2003, the national customs seized smuggling cases 12939; 128 16 suspected smuggling case was put on file for investigation, with a case value of 1008 billion yuan; Confiscation income is 210.30 billion yuan; Take compulsory measures against 3090 smuggling suspects. At the same time, the national customs resolutely cracked down on illegal and criminal activities such as smuggling drugs, cultural relics, weapons and ammunition, endangered animals and plants, and illegal and criminal activities such as reaction, obscenity, piracy, and distribution of religious propaganda materials, actively cooperated with relevant departments to crack down on economic crimes such as defrauding foreign exchange, defrauding tax rebates, and manufacturing and selling counterfeit and shoddy goods, making positive contributions to safeguarding national economic security and social stability.
3. Compile statistical data
According to the Customs Law, compiling customs statistics is an important business of China Customs General Administration. Customs statistics is the national import and export trade statistics, responsible for statistical investigation and analysis of goods entering and leaving China's customs territory, scientifically and accurately reflecting the operation of foreign trade, and implementing effective statistical supervision. The General Administration of Customs of China releases the basic statistics of China's foreign trade to the society on a monthly basis, and regularly submits the monthly and annual statistics of China's foreign trade to the United Nations Statistics Bureau, the International Monetary Fund, the World Trade Organization and other relevant international organizations. The timeliness of data release ranks first in the world. The General Administration of Customs of China regularly edits and publishes the monthly and yearbook of China Customs Statistics, and actively provides statistical information and consulting services for all sectors of society.
taxation
Customs revenue is an important source of national financial revenue and an important tool for the state to implement macro-control. According to the law, the General Administration of Customs of China is responsible for the collection of import value-added tax and consumption tax on imported goods in addition to customs duties. In 2003, the national customs collected 3711600 million yuan, an increase of 43.27% over the previous year. From 1998 to 2003, the national customs collected various taxes and fees totaling137134.8 billion yuan, which made an important contribution to strengthening the central financial resources.
legal ground
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 6 The Customs may exercise the following functions and powers:
(1) to inspect inbound and outbound means of transport and inbound and outbound goods and articles, and to detain those who violate this Law or other relevant laws and administrative regulations;
(2) consulting the certificates of entry-exit personnel, questioning suspects who violate this Law or other relevant laws and administrative regulations, and investigating their illegal acts.