(I) Customs management system
Customs leadership system: highly centralized and unified vertical leadership system.
Customs establishment principle: Customs shall be established at ports open to the outside world and places where customs supervision business is concentrated.
“Ports open to the outside world” refers to ports, airports, stations approved by the State Council that allow means of transport and the people, goods and articles carried by them to enter and exit the country (customs) directly, as well as border passages that allow means of transport, people, goods and articles to enter and exit the country (customs). The state stipulates that customs and entry-exit inspection and quarantine agencies must be set up at ports open to the outside world.
“Places where customs supervision business is concentrated” refers to places where one or several types of customs supervision business are concentrated, although they are not ports approved by the State Council for opening to the outside world, such as transshipment transportation supervision, bonded processing supervision, etc.
(II) Customs organization
The establishment of customs institutions is not restricted by administrative divisions and is divided into three levels: the General Administration of Customs has always been under the customs → affiliated to the customs. Among them, the customs anti-smuggling police is a police force dedicated to combating smuggling crimes. The General Administration of Customs and the Ministry of Public Security jointly established the Smuggling Crime Investigation Bureau, which is located in the General Administration of Customs. The system is implemented under the dual leadership of the General Administration of Customs and the Ministry of Public Security, with the leadership of the customs as the main body.
The meaning and types of customs declaration units
Customs declaration units refer to the consignors and consignees of import and export goods and customs declaration companies registered with the customs in accordance with the law. “The consignee and consignor of imported and exported goods and the customs declaration company shall provide the prescribed registration application materials to the customs. The customs at the place of registration shall review the application materials in accordance with the law. After the review is passed, a registration certificate shall be issued to allow it to become a customs declaration unit.
The customs classifies the customs declaration units and divides them into four types according to their credit status: advanced certified enterprises, general certified enterprises, general credit enterprises, and dishonest enterprises. In accordance with the principle of law-abiding convenience, the customs formulates corresponding differentiated management measures for enterprises with different credit status: corresponding customs clearance convenience measures are applied to certified enterprises, conventional management measures are applied to general credit enterprises, and strict supervision measures are applied to dishonest enterprises.
Customs brokers, customs declaration companies, logistics companies with customs declaration rights, etc. are all customs declaration companies.