China's customs regulations: foreign countries bring back less than 5000 tax exemption, plus airport duty-free shops within 3000 tax exemption. These two quotas exceed either of them in terms of regulations, and the excess is subject to tax. When leaving the customs, every passenger needs to fill out a personal tax return. If the purchase is less than the above amount, the general airport customs will not look for you. If it is a big bag, it is obviously suspected of tax evasion. When you leave the airport, the customs officer will check your carry-on luggage.
: Functions of the Customs:
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.
References:
Customs Baidu encyclopedia