Analysis of functions and tasks of cross-border e-commerce and customs
Customs is the national administrative agency of various countries that conducts import and export supervision and management in accordance with laws and administrative regulations. It is an important mechanism for ensuring national economic security and international trade order. According to Article 2 of the Customs Law of the People’s Republic of China (hereinafter referred to as the “Customs Law”), the nature and functions of customs can be summarized into the following core points.
Nature of customs
1. National administrative agencies
As an agency directly under the State Council, the Customs independently exercises administrative power on behalf of the country and is responsible for the supervision and management of inbound and outbound transport vehicles, goods and articles.
2. Supervision and management agencies of entry and exit
The scope of customs supervision and management covers all activities related to entry and exit, including all inbound and outbound means of transportation, goods and articles. Customs, through the power granted by law, formulates and implements relevant regulatory measures to ensure that all activities comply with national laws and policies.
3. Administrative law enforcement activities
Customs supervision and management is part of the national administrative law enforcement activities, mainly based on the Customs Law and other laws and regulations. The General Administration of Customs has the power to formulate corresponding regulations in accordance with the law and the regulations, decisions and orders of the State Council. Local governments are not allowed to formulate laws and regulations related to customs.
Basic tasks of customs
According to the Customs Law, the basic tasks of customs can be summarized into the following four items:
1. Supervision and management
The Customs is responsible for supervising entry and exit activities in accordance with the law. This is the basic responsibility of the Customs and the core of all its administrative law enforcement activities.
2. Collection of taxes and fees
Customs tax collection includes customs duties and customs tax collection at the import stage (such as value-added tax and consumption tax). This activity is based on the Customs Act and related tax regulations to ensure state revenue.
3. Detect smuggling
As the competent authority, Customs’ responsibilities include combating smuggling. In addition, the public security, industry and commerce, taxation and other departments also have the power to investigate smuggling, and the cases discovered must be handled in accordance with legal provisions.
4. Compilation of customs statistics
Customs statistics work is mainly based on actual data of imported and exported goods. Items exceeding reasonable quantities for personal use also need to be counted to provide a basis for national economic decision-making.
In addition to the above-mentioned basic tasks, customs in modern times also involves a variety of emerging functions such as intellectual property protection, anti-dumping and countervailing investigations, all of which are designed to better adapt to the development needs of global economic integration.
The operational mechanism and functional division of customs have an important impact on the development and compliance operations of cross-border e-commerce. Therefore, an understanding of customs is not only crucial for relevant enterprises, but also provides legal and policy guidance for trade activities. Support framework.