The Customs Law was promulgated in 1987 and amended in 2000, 2013(June), 2013(December), 2016 and 2017 respectively. The latest revision entered into force on November 5, 2017.

There are 87 articles in total.

The key points are as follows:

1.The Customs of the People’s Republic of China is the State organ responsible for the supervision and administration of Customs entry and exit points.

2.The Customs shall be responsible for the organization, coordination, and control of smuggling investigations.

3.All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office.

4Unless otherwise provided for, all import and export goods must be declared and duties on them paid by their sender or receiver or by representatives entrusted by the sender or receiver and approved by and registered with the Customs.