In customs management, the human factor is the most important. Here, the human factor refers to the management, various cooperative departments and customs declaration personnel of the customs department. One of the most critical links is the management of customs declaration personnel. Even if the customs declaration business is entrusted to a professional customs declaration company, it cannot actually exempt itself from the management of customs organizations and personnel.

According to the survey of the current customs management organizations in China, there are mainly the following types of customs management departments:

① Independent customs organization;

② Logistics department is responsible for customs management;

③ Finance department is responsible for customs management;

④ Decentralized customs management, such as the material department or procurement department manages import customs, the sales department manages export customs, and the customs management is decentralized to various departments.

According to the survey of incomplete samples, 42% of companies manage customs management through the logistics department, 19% through the finance department, 15% through the supply chain management department, 11% through the operations department, and 7% through the tax department. There is no good or bad customs management model. The customs management model adopted depends on the company’s import and export business, the complexity of customs affairs, the company’s organizational structure and human resources, etc.