This Law is enacted for the purpose of safeguarding state sovereignty and interests, strengthening supervision and control by the Customs, promoting exchanges with foreign countries in economic affairs, trade, science, technology and culture, and ensuring socialist modernization. The Law consist of 102 Articles divided into 9 Chapters: General Provisions; Inward and Outward Means of Transport; Inward and Outward Goods; Chapter IV Inward and Outward Articles; Customs Duties; Collateral in Customs Affairs; Supervision over Law Enforcement; Legal Liabilities; Supplementary Provisions.
The Customs of the People's Republic of China shall be the state organ responsible for supervision and control over everything entering and leaving the customs territory. The State Council shall set up the General Customs Administration which shall exercise unified administration of the Customs offices throughout the country. All import goods, throughout the period from the time of arrival in the territory to the time of customs clearance; all export goods, throughout the period from the time of declaration to the time of departure from the territory; and all transit, transshipment and through goods, throughout the period from the time of arrival in the territory to the time of departure from the territory, shall be subject to customs control. Customs duties shall be levied by the Customs on the goods permitted to be imported and exported and the articles entering or leaving the country. Customs duties may be reduced or exempted for specific regions, specific enterprises, or imported and exported goods for specific purposes.