（1） The nature of customsArticle 2 of the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) stipulates: “The Customs of the People’s Republic of China is the supervisory and administrative authority for the entry and exit of the country.” This provision clarifies the nature of the Customs and includes the following meanings:1. Customs is a national administrative agencyCustoms is a directly affiliated agency of the State Council and an administrative law enforcement agency representing the country to supervise and manage the import and export activities of transportation vehicles, goods, and items.2. Customs is the national import and export supervision and management agencyThe scope of customs supervision and management is: entry and exit of customs and related activities. The objects of customs supervision and management are all transportation vehicles, goods, and items entering and exiting the customs territory.Sea freight3. Customs supervision and management activities are national administrative law enforcement activitiesThe basis for customs enforcement is the Customs Law and other relevant laws and administrative regulations. The General Administration of Customs may also formulate regulations in accordance with laws, regulations, decisions, and orders of the State Council, as a supplement to the law enforcement basis. The people’s congresses and governments of provinces, cities, autonomous regions, and municipalities directly under the central government shall not formulate customs laws and regulations, and the local regulations and rules formulated by them are not the basis for customs enforcement.（2） The task of customsAccording to the Customs Law, the basic tasks of the customs include supervision and management, collection of taxes and fees, crackdown on smuggling, and compilation of customs statistics.1. SupervisionCustoms supervision is the most basic task of the customs, which is an administrative management implemented in accordance with the law for the import and export activities of transportation vehicles, goods, and items. It is a collective term for all administrative law enforcement activities of the customs.2. TaxationThe taxation work includes the collection of tariffs and the collection of import duties by customs on behalf of the import process (including value-added tax and consumption tax), based on the Customs Law and the Regulations of the People’s Republic of China on Import and Export Tariffs.3. Anti smugglingCustoms is the competent authority for combating smuggling. In addition to customs, public security, industry and commerce, taxation, tobacco monopoly, and other departments also have the right to crack down on smuggling, but smuggling cases seized by these departments must be handled uniformly in accordance with legal provisions.4. StatisticsCustoms statistics are based on the actual import and export goods as the object of statistics and analysis. If the import and export goods exceed the reasonable quantity for self use, they are also included in customs statistics.The above four basic tasks are a unified organic whole. In addition, customs protection of intellectual property rights, customs anti-dumping and anti subsidy investigations are also tasks of today’s customs.
