In accordance with the provisions of the Customs Law and other relevant laws and regulations, the Customs imposes customs duties on goods and articles permitted to be imported and exported, and collects import tax (including value-added tax and consumption tax). In addition, the Customs also reduces taxes, exemptions and bonded taxes on some imports. Customs supervision fees are levied on the goods. 1. Tariffs are a kind of national tax that is specifically used for the entry and exit of goods and articles. At present, China's tariff collection targets are divided into import tariffs and export tariffs. 2. Imported tax The imported goods are allowed to be circulated in the country after they have been processed for customs declaration, and should be treated in the same way as domestic products. In order to simplify the formalities, the domestic tax on imported goods is generally levied by the customs at the import link, which is referred to as the import link tax. 3. The supervision fee refers to the handling fee levied by the customs on the supervision and management of the services provided by the tax reduction, tax exemption and bonded goods in accordance with relevant regulations.