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:
“In democratic ages men rarely sacrifice themselves for another, but they show a general compassion for all the human race. One never sees them inflict pointless suffering, and they are glad to relieve the sorrows of others when they can do so without much trouble to themselves. They are not disinterested, but they are gentle.”
—Alexis de Tocqueville (1805–1859)
“We set up a certain aim, and put ourselves of our own will into the power of a certain current. Once having done that, we find ourselves committed to usages and customs which we had not before fully known, but from which we cannot depart without giving up the end which we have chosen. But we have no right, therefore, to claim that we are under the yoke of necessity. We might as well say that the man whom we see struggling vainly in the current of Niagara could not have helped jumping in.”
—Anna C. Brackett (1836–1911)