Customs is a national administrative agency that exercises import and export supervision and management powers in accordance with the laws and administrative regulations of the country (or region). The English word Customs originally referred to a local tax paid by merchants on the way of transporting goods, which was of the nature of “tolls” or “passage fees” and “user fees” of ports and markets. After the abolition of such local taxes, the word Customs specifically refers to the import and export taxes levied by the government. The Customs is the government agency that levies import and export taxes, namely the Customs, which is a national agency that supervises, inspects and collects tariffs on all goods and articles entering and leaving the customs territory in accordance with regulations.
my country has clearly defined the nature and tasks of China’s customs in the form of legislation. Article 2 of the Customs Law of the People’s Republic of China (hereinafter referred to as the “Customs Law”) stipulates that the Customs of the People’s Republic of China is the national supervision and management agency for entry and exit of customs territory (hereinafter referred to as entry and exit). This provision clarifies the nature of customs, which includes the following three meanings.
(I) Customs is a national administrative agency
Customs is a national administrative agency, subordinate to the national administrative management system, and is a direct agency of the State Council of my country. Customs represents the state to independently exercise administrative management power in accordance with the law both internally and externally.
(II) Customs is the national entry and exit supervision and management agency
Customs formulates specific administrative regulations and administrative measures in accordance with relevant laws, administrative regulations and through the power granted by law, and supervises and manages activities in specific areas to ensure that they are carried out in accordance with national legal norms.
The scope of customs supervision and management is the entry and exit of customs territory and related activities, and the objects of supervision and management are all means of transport, goods and articles entering and leaving the country.
Customs territory is a common concept of customs in all countries in the world, referring to the area where the same customs law is applicable or the same tariff system is implemented. The “International Customs Terminology” defines customs territory as the area where the customs law of a country is fully implemented. Under normal circumstances, there are three types of relationships between customs territory and national borders:
1. The scope of customs territory is equal to the national border.
2. The scope of customs territory is larger than the national border. For countries that have formed a customs union, no tariffs are levied on goods entering and leaving the national border between their member states. Tariffs are only levied on goods from and to non-alliance member states when entering and leaving the common customs territory. At this time, it should be considered that the customs territory of each member state is larger than the national border, such as the European Union.
3. The scope of the customs territory is smaller than the national border. The prevailing view is that if a free port, free trade zone or other specific area is established in the country, the customs territory of the country is smaller than the national border because the goods entering and leaving these specific areas are duty-free.
The customs territory, like the national border, includes the territorial waters, territorial land and airspace within its territory, and is a three-dimensional concept. The scope of my country’s customs territory is the entire territory of the People’s Republic of China, except for the areas that enjoy the status of independent customs territory, including territorial waters, territorial land and airspace. At present, my country’s independent customs territories include Hong Kong, Macao and Taiwan, Penghu Islands, Kinmen Island and Matsu Island. In the independent customs territory, each implements a separate customs system. Therefore, my country’s customs territory is smaller than the national border. Except for special references, the “entry and exit” referred to in this textbook refers to the entry and exit of my country’s customs territory.
(III) Customs supervision and management is a national administrative law enforcement activity
The customs supervises and manages social and economic activities within a specific scope through the power granted by law, and imposes administrative penalties on illegal acts in accordance with the law to ensure that these social and economic activities are carried out in accordance with national legal norms. Therefore, customs supervision and management is an administrative law enforcement activity to ensure the implementation of relevant national laws and regulations. The basis for customs law enforcement is the Customs Law and other relevant laws and administrative regulations. Customs affairs belong to the central legislative power, and the legislators are the National People’s Congress and its Standing Committee and the State Council. The General Administration of Customs may also formulate regulations in accordance with laws and regulations, decisions and orders of the State Council as a supplement to the basis for law enforcement. The people’s congresses and people’s governments of provinces, autonomous regions, and municipalities directly under the central government shall not formulate customs laws and regulations, and local laws and regulations are not the basis for customs law enforcement.