The General Administration of Customs (GAC; Chinese: 海关总署; pinyin: Hǎiguān Zǒngshǔ) is a ministry-level administrative agency within the government of the People's Republic of China. It is responsible for the collection of value added tax (VAT), 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 services into China.