General Administration of Customs
Customs Ensign of the People's Republic of China
|Superseding agency||Chinese Maritime Customs Service|
|Jurisdiction||People's Republic of China|
|Minister responsible||Yu Guangzhou|
|Parent agency||State Council|
The General Administration of Customs (GAC; Chinese: 海关总署; Pinyin: Hǎiguān Zǒngshǔ) is an administrative agency within the government of the People's Republic of China. It is responsible for the collection of value added tax (VAT), customs duties, excise duties, and other indirect taxes such as air passenger duty, climate change levy, insurance premium tax, landfill tax and aggregates levy. It is also responsible for managing the import and export of goods and services into China. The current head of the Administration is Yu Guangzhou (于广州).
GAC guards the borders of China from smugglers and is therefore dedicated to keeping illegal products outside of Chinese borders. It also regulates what can leave China and is partially responsible for who can enter or leave the country.
- Chinese Maritime Customs Service, for the agency's pre-1949 predecessor