The General Administration of Customs is an administrative agency within the government of the People's Republic of China. It is responsible for the collection of value added tax , 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 into China. The current Minister of the Administration is Sheng Guangzu.
GAC guards the borders of China from smugglers and is therefore dedicated to keeping illegal products outside of Chinese borders. It also regulates what can leave China and is partially responsible for who can enter or leave the country.