The General Administration of Customs of the People's Republic of China (GACC), also known as the China Customs, is a ministry-level administrative agency under the
State Council of the People's Republic of China
The State Council of the People's Republic of China, also known as the Central People's Government, is the chief administrative authority and national cabinet. It is constitutionally the highest administrative organ of the country and the e ...
. It is responsible for the collection of
value added tax
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared wi ...
,
customs duties
A tariff or import tax is a duty (tax), duty imposed by a national Government, government, customs territory, or supranational union on imports of goods and is paid by the importer. Exceptionally, an export tax may be levied on exports of goods ...
,
excise duties
file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when ...
, and other indirect taxes such as
air passenger duty
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seat ...
,
climate change levy
The Climate Change Levy (CCL) is a tax on energy delivered to non-domestic users in the United Kingdom.
Scope and purpose
Introduced on 1 April 2001 under the Finance Act 2000, it was forecast to cut annual emissions by 2.5 million tonnes ...
, insurance premium tax,
landfill tax and aggregates levy. It is also responsible for managing the
import
An importer is the receiving country in an export from the sending country. Importation and exportation are the defining financial transactions of international trade. Import is part of the International Trade which involves buying and receivin ...
and
export
An export in international trade is a good produced in one country that is sold into another country or a service provided in one country for a national or resident of another country. The seller of such goods or the service provider is a ...
of goods and
services
Service may refer to:
Activities
* Administrative service, a required part of the workload of university faculty
* Civil service, the body of employees of a government
* Community service, volunteer service for the benefit of a community or a ...
into
mainland China
"Mainland China", also referred to as "the Chinese mainland", is a Geopolitics, geopolitical term defined as the territory under direct administration of the People's Republic of China (PRC) in the aftermath of the Chinese Civil War. In addit ...
.
The agency is headed by a minister. The seat is currently vacant. The most recent minister was
Yu Jianhua, appointed in May 2022, before his December 2024 death.
Customs emblem
The emblem was designed by a customs officer named Chen Tiebao () in 1951. The emblem consists of a golden key and the
Caduceus
The caduceus (☤; ; , ) is the staff carried by Hermes in Greek mythology and consequently by Hermes Trismegistus in Greco-Egyptian mythology. The same staff was borne by other heralds like Iris (mythology), Iris, the messenger of Hera. The s ...
of
Hermes
Hermes (; ) is an Olympian deity in ancient Greek religion and mythology considered the herald of the gods. He is also widely considered the protector of human heralds, travelers, thieves, merchants, and orators. He is able to move quic ...
, crossing with each other. It was officially adopted on 1 October 1953. The emblem was not used from 1966 to 1985, as it was considered "too capitalist".
海关关徽
. 郑州海关.
List of ministers
See also
* Chinese Maritime Customs Service
The Chinese Maritime Customs Service was a Chinese governmental tax collection agency and information service from its founding in 1854 until it split in 1949 into services operating in the Republic of China on Taiwan, and in the People's Republ ...
, for the agency's pre-1949 predecessor
* China Immigration Inspection
* Customs and Excise Department (Hong Kong)
The Hong Kong Customs and Excise Department (C&ED; commonly known as the Hong Kong Customs) is the customs service of the Hong Kong Special Administrative Region. The agency was established to protect Hong Kong from smuggling, ensure the col ...
* Macau Custom Service
Macau or Macao is a special administrative region of the People's Republic of China (PRC). With a population of about people and a land area of , it is the most densely populated region in the world.
Formerly a Portuguese colony, the ter ...
under the Secretariat for Security (Macau)
The Secretary for Security (; ) is the director of the government department responsible for public safety and security in Macau. The role replaced the former post of Secretary for Public Security. It is responsible for managing the Macau publ ...
References
External links
*
{{DEFAULTSORT:General Administration Of Customs
Government agencies of China
Customs services
1949 establishments in China
Government agencies established in 1949
State Council of China