What does the customs do?

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.

Step 2 check 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.

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.

Step 4 tax

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 the course of performing its duties, the Customs may exercise the following powers:

right of inspection

Unless otherwise provided by law, inspect inbound and outbound means of transport within the customs supervision area; In areas under customs supervision and coastal and border areas near the customs, inspect the means of transport suspected of smuggling and places where smuggled goods and articles are hidden, inspect the bodies of smuggling suspects, and inspect the production and operation situation and goods related to import and export activities.

The right to consult and copy

Consult and copy the certificates of entry-exit personnel, consult and copy contracts, invoices, account books, documents, records, documents, business letters and telegrams, audio-visual products and other relevant materials related to inbound and outbound means of transport, goods and articles.

Right of inquiry

Ask the suspect who violates the customs law or relevant laws and regulations.

right of inspection

Check inbound and outbound goods, personal luggage, and postal inbound and outbound articles.

Query right

Inquire about the deposit account of the audited entity in commercial banks or other financial institutions.

right of inspection

Check the accounts, accounting vouchers, documents and materials related to the entry and exit activities of enterprises and the import and export of goods.

Right of detention

Detain inbound and outbound means of transport, goods, articles and related contracts, invoices, account books, bills, records, documents, business correspondence, audio-visual products and other materials that violate the Customs Law. The detention of smuggling suspects generally does not exceed 24 hours, and can be extended to 48 hours under special circumstances.