Detailed Explanation of Customs Structure: Division of Functions among the General Administration of Customs, Directly Subordinate Customs, and Subordinate Customs

I. Organizational Structure of China Customs

It operates under a vertical management system—the General Administration of Customs (GAC) reports directly to the State Council, and regional Customs offices are not subject to local government authority. This system ensures uniformity and independence in Customs enforcement.

                    ┌──────────────────────────┐
                    │   General Administration of  │
                    │   Customs (GAC)              │
                    │   (Beijing)                  │
                    │   1 Director General, 4 Deputies│
                    ├──────────────────────────┤
                    │   Guangdong Sub-Administration│
                    │   Tianjin/Shanghai Field Offices│
                    │   Overseas Offices (WCO, etc.)│
                    ├──────────────────────────┤
                    │    42 Regional Customs Offices │
                    │  (Provinces/Municipalities/Major Ports)│─┐
                    ├──────────────────────────┤ │
                    │   Subordinate Customs Offices   │ ●─┘
                    │   (600+ locations)             │
                    │   (Ports & Supervision Zones)  │
                    └──────────────────────────┘

Functional Comparison of the Three Tiers

II. General Administration of Customs

2.1 Position

The GAC is an institution directly under the State Council, at the ministerial level, and is the supreme leading body of China Customs.

2.2 Main Responsibilities

• Formulate policies and regulations regarding Customs supervision, duty collection, anti-smuggling, and statistics.
• Compile and publish the Import and Export Tariff and commodity classification decisions.
• Organize and guide nationwide anti-smuggling efforts.
• Administer the Customs rank system.
• Carry out international cooperation (AEO MRA negotiations, WCO affairs, etc.).
• Unify the management of national Customs information systems (H2018, Single Window, etc.).

2.3 Internal Departments

The GAC comprises over 20 internal departments, including the General Office, Supervision Department, Tariff Department, Anti-Smuggling Bureau, Enterprise Management Department, and Science & Technology Department. For customs brokers, the Tariff Department (HS codes & tariff policies) and the Enterprise Management Department (enterprise credit management/AEO certification) are most crucial.

III. Regional Customs Offices

3.1 Distribution of 42 Regional Customs Offices Nationwide

North China (6) │ Beijing, Tianjin, Shijiazhuang, Taiyuan, Hohhot, Manzhouli
Northeast (3) │ Dalian, Shenyang, Changchun
East China (9) │ Shanghai, Nanjing, Hangzhou, Ningbo, Hefei, Fuzhou, Xiamen, Nanchang, Jinan
South China (5) │ Guangzhou, Shenzhen, Huangpu, Gongbei, Jiangmen, Zhanjiang
Central China (3) │ Wuhan, Zhengzhou, Changsha
Southwest (4) │ Chongqing, Chengdu, Guiyang, Kunming
Northwest (4) │ Xi'an, Lanzhou, Xining, Yinchuan, Urumqi

Note: Guangdong has 6 regional Customs offices (Guangzhou, Shenzhen, Huangpu, Gongbei, Jiangmen, Zhanjiang), the highest density in China, commensurate with its status as a major foreign trade province.

3.2 Functions of Regional Customs

• Execute GAC policies and regulations.
• Supervise and manage subordinate Customs operations within their jurisdictions.
• Approve specific operations (e.g., on-site verification for AEO certification is performed by the Enterprise Management Division of a Regional Customs office).
• Issue advance ruling decisions.

3.3 Common Regional Customs Offices for Declaration

IV. Subordinate Customs Offices

4.1 Functions

These are front-line operating units that directly interact with customs brokers and import/export goods. Core functions include:

• Review and release of customs declarations (at document review centers or on-site).
• Goods inspection (via machines or physical examination).
• Duty collection (issuing duty memos, verifying tax amounts).
• Logistics monitoring (managing Customs supervision zones).
• On-site consultation and business guidance.

4.2 Types of Subordinate Customs Offices

V. Guangdong Sub-Administration and Field Offices

The GAC has established the Guangdong Sub-Administration in Guangdong, and Commissioner’s Offices in Tianjin and Shanghai as dispatched regional management bodies:

• Guangdong Sub-Administration: Coordinates the work of the 6 regional Customs offices within Guangdong; handles cross-district matters.
• Tianjin Field Office: Coordinates Customs offices in North and Northeast China.
• Shanghai Field Office: Coordinates Customs offices in East China.

VI. Practical Impact on Customs Declaration Practice

6.1 Variations Between Customs Districts

Standards for enforcement, review meticulousness, and inspection rates can vary somewhat between different Regional Customs Offices:

6.2 Common Operational Recommendations

• Understand the enforcement characteristics of your district via peer exchange and industry associations for first-hand information.
• Maintain communication with on-site Customs: proactively consult subordinate Customs service windows on regulatory questions regarding accuracy.
• Monitor district announcements: Each Regional Customs office publishes implementation rules and notices applicable within its district.
• Standardize declaration guidelines: Enterprises that make declarations in multiple districts should maintain uniform internal standards to mitigate risk arising from variations between districts.

VII. Trends in Customs Institutional Reform

Major changes over recent years:

VIII. How to Identify Your Relevant Customs Office

1. >0“Enterprise registration location” → maps with the correct “Place of Declaration Customs”
2. >0“Cargo entry/exit port” → matches to correct “Port Customs”
3. GAC Official Website → “Organizational Structure” to find lists of all Regional and Sous-status Customs locations
4. Single Window → location accordingly matches port IDs to port customs automatically during declarations System ⇒ “Filing Status Checklist” scan list compliant audits fully status accordingly```
   

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