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《中华人民共和国海关法》第二条规定:中华人民共和国海关是国家的进出关境监督管理机关。海关依照本法和其他有关法律、法规,监管进出境的运输工具、货物、行李物品、邮递物品和其他物品,征收关税和其他税费,查缉走私,并编制海关统计和办理其他海关业务。海关手续和进出口贸易活动是分不开
Article 2 of the “Customs Law of the People’s Republic of China” stipulates: The Customs of the People’s Republic of China is the State’s supervision agency for the entry and exit of the country. In accordance with this Law and other relevant laws and regulations, Customs supervises inward and outward means of transport, goods, baggage, postal articles and other articles, collects duties and other taxes and charges, investigates smuggling, and compiles customs statistics and handles other customs operations. Customs formalities and import and export trade activities are inseparable