Goods, declarations and duties
Customs supervises goods and articles entering or leaving the customs territory, accepts declarations and administers customs duties and other import taxes.
01Position in the system
The national authority above China's port customs offices
GACC provides unified administration of customs offices, while importers and exporters ordinarily deal with the customs office handling the relevant port, bonded operation or post-clearance review. The authority's remit combines border control, revenue collection, inspection and quarantine, statistics and anti-smuggling functions.
What it doesAdministers customs clearance and control, customs duties and import taxes, bonded operations, inspection and quarantine and customs enforcement.
When it mattersRelevant to tariff classification, valuation, origin, bonded structures, customs audits, import/export procedures, quarantine and customs seizures.
02Jurisdiction
What falls within this authority’s remit
A customs issue must be separated into declaration, tariff, origin, inspection, quarantine, enforcement and review questions because different rules and operational units may apply.
Inspection and quarantine
Its border role also covers statutory inspection and quarantine functions for relevant commodities, animals, plants, packaging and means of transport.
Audit and enforcement
Post-clearance audit, administrative enforcement and anti-smuggling work can continue after goods are released, so records and classification support remain important.
•Official service routes
Match the task to the official service
Use the route that corresponds to the filing, inquiry or administrative service you need.
Official website
Administers customs clearance and control, customs duties and import taxes, bonded operations, inspection and quarantine and customs enforcement.
Open official service03Official resources
Rules, services and official notices
Start with primary institutional sources. Verify service links and procedural status before relying on a filing path.
05Related legal concepts
Build the vocabulary around your research
Short, practical definitions for concepts most likely to appear alongside this institution.
01
Research tag
customs valuation
The method used to determine the customs value on which applicable duties and import taxes are calculated.
02
Research tag
tariff classification
Assignment of goods to a customs tariff code, affecting duty rates, controls and declaration requirements.
03
Research tag
origin
The legally determined economic nationality of goods, relevant to preferential tariffs, trade measures and marking rules.
04
Research tag
bonded zone
A specially supervised customs area where qualifying goods may be stored, processed or moved under bonded controls.
05
Research tag
customs audit
A post-clearance examination of declarations, records and operations used to test compliance with customs obligations.
06Primary sources
How this entry was source-reviewed
The review date describes when the listed primary sources were checked. It is not a guarantee that jurisdiction remains unchanged after that date.
General Administration of Customs of the People's Republic of ChinaCustoms declarations, tariff classification, inspection, statistics and border-service materials
Open source
Reference boundary
This page is a research starting point.
Confirm the commodity classification, customs value, origin, trade mode, port, declarant and any inspection, quarantine or IP-border measure for the shipment.