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General Administration of Customs
The
General Administration of Customs
(
GAC
; ) is a ministry-level 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 is
Yu Guangzhou
, appointed in April 2011.
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