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 Minister of the Administration is Mou Xinsheng, who replaced Sheng Guangzu.
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.
Famous quotes containing the words general and/or customs:
“There is a mortifying experience in particular, which does not fail to wreak itself also in the general history; I mean “the foolish face of praise,” the forced smile which we put on in company where we do not feel at ease, in answer to conversation which does not interest us. The muscles, not spontaneously moved but moved, by a low usurping wilfulness, grow tight about the outline of the face, with the most disagreeable sensation.”
—Ralph Waldo Emerson (1803–1882)
“O Kate, nice customs curtsy to great kings. Dear Kate, you
and I cannot be confined within the weak list of a country’s
fashion. We are the makers of manners, Kate.”
—William Shakespeare (1564–1616)