Customs directly under the Central Government refers to the customs directly under the leadership of the General Administration of Customs, which is responsible for managing the customs business in a certain area. At present, there are 42 customs offices directly under China, which are distributed in 3/kloc-0 provinces, autonomous regions and municipalities directly under the central government except Hongkong, Macau and Taiwan Province. The customs directly under the central government shall independently exercise the functions and powers of customs affairs within its own customs area and be responsible to the General Administration of Customs. The customs directly under the central government undertakes the important responsibility of organizing the centralized examination of various customs businesses and documents within the customs area, comprehensively and effectively implements customs policies, laws, regulations, management systems and business norms, and plays an important role in the management of three-level customs business functions.