The General Administration of Customs

The General Administration of Customs is the administrative department directly under the leadership of the State Council in charge of the Customs in China．One of its duties is studying and drafting the Regulations on Customs Administration and the detailed rules for implementation of the Regulations，organizing and implementing the import & export duties and collection and administration of other taxes and fees，and executing the measures of anti - dumping and antisubsidy．The Commissioner and Deputy Commissioners are appointed by the State Council．

The Customs Duty Collection and Administration Department is the functional department within the State General Administration of Customs in charge of Customs Duty collection and administration．Its major duties are：studying and proposing the rules and procedures for duty collection and administration of Customs Duties and import duties，administering the verification of the dutiable prices of imported goods，organizing and implementing the reduction and exemption of Customs Duties and import duties，studying the Customs Duties collection and administration rules on special regions，special trade and special goods and organizing the implementation of the rules，organizing the implementation of anti - dumping and anti - subsidy measures，studying the Customs monitoring rules on processing trade，bonded warehousing，bonded factories and the implementation of the rules，and studying the monitoring rules on bonded zones and implementing the rules．

The Customs adopts vertical leadership．Under the State General Administration of Customs，there are Guangdong Sub - Administration，Tianjin and Shanghai Special Offices，41 direct offices and 313 subsidiary Customs offices，each of which independently performs its duty by law．The total number of staff is about 48000．

The organization of Customs is set up in line with the need of foreign economic，trade，scientific and technological，cultural exchange and tourism development，and is not restricted by administrative jurisdictions．The Customs normally is set up at the open ports and the places of frequent entry and exit of goods and travelers．