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                                                                                                                                                                          依據本國(或地區)的法律、行政法規行使進出口監督管理職權的國家行政機關。海關,是對出入國境的一切商品和物品進行監督、檢查并照章征收關稅的國家機關。監管進出境的運輸工具、貨物、行李物品、郵遞物品和其他物品;征收關稅和其他稅、費;查緝走私;編制海關統計;辦理其他海關業務。


                                                                                                                                                                          中華人民共和國海關是國家的進出境監督管理機關,實行垂直管理體制,在組織機構上分為3個層次:第一層次是海關總署;第二層次是廣東分署,天津、上海2個特派員辦事處,41個直屬海關和2所海關學校(上海海關學院和秦皇島海關學校);第三層次是各直屬海關下轄的562個隸屬海關機構。此外,在布魯塞爾、莫斯科、華盛頓以及香港等地設有派駐機構。中國海關現有關員(含海關緝私警察)48000余人。如今,共有國家批準的海、陸、空一類口岸253個,此外還有省級人民政府原來批準的二類口岸近200個。

                                                                                                                                                                          中國海關總署依照《海關法》規定,對進出境運輸工具、貨物、行李物品、郵遞物品和其他物品進行監管。2003年,全國海關共監管進出口貨物164254萬噸,進出境運輸工具2292萬艘(輛、架),進出境集裝箱4410萬標箱,同比分別增長1.6%、3%和26.4%;監管進出境人員23259萬人次、郵遞物品9657萬件、快件5359萬件。


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