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A state administrative organ that exercises the functions and powers of import and export supervision and administration in accordance with the laws and administrative regulations of its own country (or region). Customs is a state organ that supervises and inspects all goods and articles entering and leaving the country and collects customs duties according to regulations. To supervise inbound and outbound means of transport, goods, luggage and articles, postal articles and other articles; to collect customs duties and other taxes and fees; to investigate and arrest smuggling; to compile Customs Statistics; and to handle other customs businesses.

The customs of the people's Republic of China is the national entry and exit supervision and administration organ, which implements the vertical management system. The organization is divided into three levels: the first level is the General Administration of customs; the second level is the Guangdong Branch, two special representative offices in Tianjin and Shanghai, 41 directly subordinate customs and two customs schools (Shanghai Customs College and Qinhuangdao customs school); the third level is under the jurisdiction of each directly subordinate customs. 562 subordinate customs agencies. In addition, it has offices in Brussels, Moscow, Washington and Hong Kong. At present, China Customs has more than 48000 customs officers (including customs anti smuggling police). Today, there are 253 first-class sea, land and air ports approved by the state, and nearly 200 second-class ports originally approved by the provincial people's government.