Article1ThisLawisformulatedforthepurposeofsafeguardingstatesovereigntyandnationalinterests,strengtheningCustomssupervisionandcontrol,promotingexchangeswithforeigncountriesineconomicaffairs,trade,scienceandtechnology,andcultureandensuringsocialistmodernization.
Article2TheCustomsofthePeople’sRepublicofChinaisagovernmentalorganizationresponsibleforsupervisionandcontroloverallarrivalsinanddeparturesfromtheCustomsterritory(hereinafterreferredtoastheterritory).Itshall,inaccordancewiththisLawandotherrelatedlawsandadministrativeregulations,exercisecontrolovermeansoftransport,goods,travellers’luggage,postalitemsandotherarticlesenteringorleavingtheterritory(hereinafterreferredtoasinwardandoutwardmeansoftransport,goodsandarticles),collectCustomsdutiesandothertaxesandfees,preventandcombatsmuggling,compileCustomsstatisticsandhandleotherCustomsoperations.
Article3TheStateCouncilsetsuptheCustomsGeneralAdministration,whichischargedwiththeresponsibilityofcarryingunifiedadministrationofalltheCustomsofficesthroughoutthecountry.
CustomsofficesaresetupbytheStateatportsofentryopentoforeigntradeandatplacesandregionsthatrequireconcentratedCustomsoperations.ThesubordinationofoneCustomsofficetoanothershallnotberestrictedbyadministrativedivisions.
TheCustomsofficesexercisetheirfunctionsandpowersindependentlyinaccordancewiththelawandareaccountabletotheCustomsGeneralAdministration.
Article4IntheCustomsGeneralAdministration,theStatesetsupaspecialpolicedepartmentresponsiblefortheinvestigationofsmugglingcrimes,whichisstaffedwithspecialanti-smugglingpoliceofficersandchargedwiththeresponsibilityofconductinginvestigations,makingdetentionsandarrests,andcarryingoutpreliminaryinquiriesrelatedtosmugglingcasesunderitsjurisdiction.
Thepolicedepartmentresponsiblefortheinvestigationofsmugglingcrimesshallfulfillitsresponsibilityofconductinginvestigations,makingdetentionsandarrestsandcarryingoutpreliminaryinquiriesinaccordancewiththeCriminalProcedureLawofthePeople’sRepublicofChina.
Thepolicedepartmentresponsiblefortheinvestigationofsmugglingcrimesmay,basedonrelevantregulationsoftheState,setupitsbranchoffices,whichshall,inaccordancewiththelaw,handovertothecompetentPeople’sProcuratorateforprosecutionofthesmugglingcasesofwhichtheyhavecompletedinvestigationsundertheirjurisdiction.
LocalpublicsecurityorgansatalllevelsshallassisttheCustomspolicedepartmentresponsiblefortheinvestigationofsmugglingcrimestoperformitsdutyaccordingtolaw.
Article5TheStatemaintainsacounter-smugglingmechanismofjointsuppression,unifiedhandlingandcomprehensivegovernance.TheCustomsGeneralAdministrationisresponsiblefororganizing,coordinatingandmanagingcounter-smugglinginitiatives.DetailedregulationsinthisregardshallbeformulatedbytheStateCouncil.
SmugglingcasesdiscoveredbytheconcernedadministrativeenforcementdepartmentsandinvolvingadministrativepenaltiesshallbehandedovertotheCustomsforitssettlementaccordingtolaw;ThosecasessuspectedofinvolvingacrimeshallbetransferredtotheCustomspolicedepartmentandlocalpolicedepartmenttobedealtwithaccordingtothedivisionoftheirjurisdictionandfollowingalegalprocedure.
Article6Customsshallexercisethefollowingpowers:
(a)tocheckinwardandoutwardmeansoftransport,examineinwardandoutwardgoodsandarticles,anddetainthoseinviolationofthisLaworotherrelevantlawsandadministrativeregulations;
(b)toexaminetheidentificationdocumentsofpersonsenteringorleavingtheterritory,interrogatethesuspectsviolatingthisLaworotherrelevantlawsandadministrativeregulations,andinvestigatetheillegalactivitiesthereof;
(c)toexamineandreplicatecontracts,invoices,accounts,bills,records,documents,businesslettersandcables,audioandvideoproductsandothermaterialsrelatedtotheinwardandoutwardmeansoftransport,goodsandarticles,anddetainthoserelevanttotheinwardandoutwardmeansoftransport,orgoodsandarticlesfoundinviolationofthisLaworotherlawsandadministrativeregulations;
(d)tosearch,withinCustomssurveillancezonesandthedesignatedcoastalorlandborderareainthevicinityofaCustomsoffice,themeansoftransportsuspectedofinvolvinginsmugglingactivities,andtheplacessuspectedofconcealingsmuggledgoodsandarticles,andsearchthebodyofsmugglingsuspects;todetain,subjecttoapprovalfromtheheadofaregionalCustomsofficeortheheadofitssubordinateCustomsofficeauthorizedbytheformer,themeansoftransport,andthegoodsandarticlessuspectedofinvolvinginsmugglingactivities,andthepersonssuspectedofhavingcommittedacrimeinsmuggling;thelengthofdetentionofsmugglingcrimesuspectsshallbenolongerthan24hours,whichmaybeextendedto48hoursunderspecialcircumstances;
tosearch,whileinvestigatingasmugglingcasebeyondCustomssurveillancezonesandthedesignatedcoastalorlandborderareainthevicinityofaCustomsoffice,subjecttoapprovalfromtheheadofaregionalCustomsorthatfromtheheadofitssubordinateCustomsauthorizedbytheformer,andwiththepresenceofthepersonsconcerned,themeansoftransportsuspectedofinvolvinginsmugglingactivities,andtheplacessuspectedofconcealingsmuggledgoodsandarticlesotherthancitizens’residences.Providedawitnessispresent,theCustomsisentitledtoeffectsuchexaminationwithoutthepresenceofthepersonconcernedandmaydetainthemeansoftransport,goods,articlessuspectedofsmuggling,asprovedbyevidence.
ThedesignatedcoastalorlandborderareasshallbedefinedbytheCustomsGeneralAdministrationandthepublicsecuritydepartmentundertheStateCouncilincollaborationwiththeconcernedprovincialgovernments.
(e)toinquirewhileinvestigatingasmugglingcase,subjecttoapprovalfromtheheadofaregionalCustomsortheheadofitssubordinateCustomsauthorizedbytheformer,aboutthebankaccountsandremittancesofthesuspectedpersonsinfinancialinstitutionsorpostalservices.
(f)topursue,andcontinuetopursuebeyond,CustomssurveillancezonesandthedesignatedcoastalorlandborderareainthevicinityofaCustomsoffice,themeansoftransportorpersonsdefyingandescapingfromCustomscontrolforseizureandbringthembacktobeproperlydealtwith;
(g)tobeequippedweaponstoensureproperfulfillmentofitsresponsibility.RulesgoverningcarriageanduseofarmsbyCustomsofficersshallbeformulatedbytheCustomsGeneralAdministrationincollaborationwithpublicsecuritydepartmentundertheStateCouncil,andapprovedbytheStateCouncil.
(h)toexerciseotherpowersthatisaffordedtotheCustomsbythelawandadministrativeregulations.
Article7LocalauthoritiesanddepartmentsoftheStateCouncilshallsupporttheCustomsestablishmentsinperformingtheirresponsibilitiesaccordingtolaw,withoutillegallygivinginterventionintheCustomsenforcementoperations.
Article8Allinwardandoutwardmeansoftransport,goodsandarticlesshallenterorleavetheterritoryataplacewherethereisaCustomsoffice.UnderspecialcircumstanceswherethereisaneedtoenterorleavetheterritorytemporarilyataplacewithoutaCustomsoffice,permissionshallbeobtainedfromtheStateCouncilorthedepartmentauthorizedbytheformer,withalltheCustomsformalitiesdulycompletedinaccordancewiththisLaw.
Article9Unlessotherwiseprovidedfor,thedeclarationofimportorexportgoodsandthepaymentofdutiesandtaxesmaybecompletedbytheexportersorimportersontheirown,andsuchformalitiesmayalsobecompletedbytheirentrustedCustomsclearingagentregisteredwiththeCustoms.
Thedeclarationoninwardandoutwardarticlesandpaymentofdutiesthereonmaybemadebytheownerofthearticlesorbyhisentrustedperson.
Article10AnyCustomsclearingagententrustedbytheexporterortheimporterofimportorexportgoodstocompleteCustomsformalitiesintheprincipal’snameshallproducetotheCustomsaletterofauthorizationandcomplywithalltheprovisionsgoverningtheprincipalprovidedforinthisLaw.
WhereaCustomsclearingagentisentrustedbytheimporterorexporterofimportorexportgoodstocompleteCustomsformalitiesinitsownname,itshallbearthesamelegalliabilityastheimporterorexporter.
Aprincipalshall,inthecaseofentrustingaCustomsclearingagenttocompletetheCustomsformalities,providetotheenterprisetrueinformationregardingtheentrusteddeclaration.Enterprisessoentrustedshallverifywhereappropriatetheauthenticityoftheinformationprovidedbytheprincipal.
Article11Theimporterorexporterofimportorexportgoods,andtheCustomsclearingagentshallberegisteredwiththeCustomsaccordingtolawtomaketheCustomsdeclarations.IndividualsmakingdeclarationstotheCustomsshallobtainthequalificationinthisfieldaccordingtolaw.AnyenterprisewithoutregistrationwiththeCustomsandanyindividualwithoutobtainingqualificationtomakedeclarationstotheCustomsshallnotbeallowedtoengageinmakingdeclarationstotheCustoms.
AnyCustomsclearingagentandindividualengagedinmakingadeclarationtotheCustomsshallnotillegallymakeCustomsdeclarationonbehalfofothersorgobeyondtheirapprovedbusinessscope.
Article12TheconcernedentityorindividualshallgivetrueanswerstoinquiriesmadebytheCustomswhenperformingtheirdutyinaccordancewiththelaw,andbecooperative.NoentityorindividualshallobstructtheCustomsfromperformingtheirduty.
WhereCustomsofficersmeetwithviolentresistancewhilecarryingouttheirduty,thepublicsecurityunitsandthePeople’sArmedPoliceperformingrelatedtasksshallprovideassistance.
Article13TheCustomsshallestablishasystemwherebyactivitiesinviolationoftheprovisionsinthisLawshallbereported.
AllentitiesandindividualshavetherighttoreporttotheCustomsonactivitiesviolatingtheprovisionsofthisLaw.
TheCustomsshallgivespiritualencouragementormaterialrewardstosuchentitiesorindividualsformeritoriousserviceinreportingorassistancewhichleadstothediscoveryandseizureofCustomsoffencesinviolationofthisLaw.
TheCustomsshallkeeptheidentitiesofthereportersconfidential.
ChapterIIInwardandOutwardMeansofTransport
Article14WhenameansoftransportarrivesatordepartsfromaplacewherethereisaCustomsoffice,thepersoninchargeofthemeansoftransportshallmakeanaccuratedeclarationtotheCustoms,submitrelevantpapersforexaminationandacceptCustomscontrolandexamination.
TheinwardandoutwardmeansoftransportstayingataplacewithaCustomsofficeshallnotdepartthereunlesspermittedbytheCustoms.
BeforeameansoftransportmovesfromoneplacewithaCustomsofficetoanotherplacewithaCustomsoffice,itshallcomplywithcontrolrequirementsoftheCustomsandcompleteCustomsformalities.Nomeansoftransportisallowedtochangeitscourseandleavetheterritoryunlessitisproperlycleared.
Article15TheinwardmeansoftransportwhichhasenteredtheterritorybuthasnotmadethedeclarationtotheCustoms,andtheoutwardmeansoftransportwhichhasclearedtheCustomsbuthasnotlefttheterritoryshallmovealongtheroutespecifiedbycompetentcommunicationauthorities.Intheabsenceofsuchspecifications,theroutesshallbedesignatedbytheCustoms.
Article16TheCustomsshallbenotifiedinadvanceeitherbythepersoninchargeofthemeansoftransportorbytherelevanttransportandcommunicationdepartmentofsuchdetailsaswhenaninwardoroutwardvessel,trainoraircraftwillarriveanddepart,whereitwillstay,whereitwillmovetoduringitsstayandwhentheloadingorunloadingofgoodsandarticleswilltakeplace.
Article17TheloadingandunloadingofimportorexportgoodsandarticlesontoandfromanymeansoftransportandembarkinganddisembarkingofitspassengersshallbesubjecttoCustomscontrol.
Uponcompletionofsuchloadingandunloading,thepersoninchargeofthemeansoftransportshallsubmittotheCustomsdocumentsandrecordsreflectingtheactualsituationoftheloadingandunloading.
ArticlescarriedbyindividualsembarkingonanddisembarkingfromaninwardandoutwardmeansoftransportshallbetrulydeclaredtotheCustomsandbesubjecttoCustomsexamination.
Article18WhenaninwardandoutwardmeansoftransportisbeingcheckedbytheCustoms,thepersoninchargeofthemeansoftransportshallbepresent,andopenholds,cabins,roomsordoorsofthemeansoftransportattherequestoftheCustoms.Wheresmugglingissuspected,thepersoninchargeofthemeansoftransportshalldismantlethepartthereofwhichmayconcealsmuggledgoodsandarticles,andremovethegoodsandmaterials.
Inaccordancewithworkrequirements,theCustomsmaydispatchofficerstoperformdutiesonboardthemeansoftransport.Thepersoninchargeofthemeansoftransportshallprovidethemwithconvenience.
Article19AninwardmeansoftransportbelongingtocountriesorregionsoutsidetheterritoryoranoutwardmeansoftransportdomesticallyownedinsidetheterritoryshallnotbetransferredordevotedtootherusespriortocompletionofCustomsformalitiesandpaymentofCustomsduties.
Article20Whereinwardandoutwardvesselsandaircraftareconcurrentlyengagedintransportationofgoodsandpassengerswithintheterritory,CustomsapprovalshallbeobtainedandrequirementsforCustomscontrolshallbefulfilled.
Customsformalitiesshallbecompletedinthecaseofaninwardandoutwardmeansoftransportwishingtoshifttodomestictransportbusiness.
Article21Coastaltransportvessels,fishingboatsandshipsengagedinspecificoperationsatseamaynotcarry,obtainonanexchangebasis,purchaseandtransferinwardandoutwardgoodsandarticleswithouttheCustomsapproval.
Article22When,owingtoforcemajeure,aninwardoroutwardvesseloraircraftisforcedtoberth,landorjettisonanddischargegoodsandarticlesataplacewithoutaCustomsoffice,thepersoninchargeofthemeansoftransportshallimmediatelyreporttotheCustomsofficenearby.
ChapterIIIInwardandOutwardGoods
Article23Importgoods,throughouttheperiodfromthetimeofarrivalintheterritorytothetimeofaccomplishmentofallCustomsformalities,exportgoods,throughouttheperiodfromthetimeofdeclarationtotheCustomstothetimeofdeparturefromtheterritory;andtransit,transshipmentandthroughgoods,throughouttheperiodfromthearrivalintheterritorytothetimeofdeparturefromtheterritory,shallbesubjecttoCustomscontrol.
Article24TheimporterofimportgoodsandtheexporterofexportgoodsshallmakeanaccuratedeclarationandsubmittheimportorexportlicensingdocumentsandrelevantpaperstotheCustomsforexamination.Intheabsenceofimportorexportlicensingdocuments;goodssubjecttoimportorexportrestrictionsbytheStateshallnotbereleased.SpecificmeasuresforhandlingsuchmattersshallbeenactedbytheStateCouncil.
DeclarationofimportgoodsshallbemadetotheCustomsbytheimporterwithin14daysofthedeclarationofthearrivalofthemeansoftransport;declarationofexportgoodsshallbemadebytheexporteruponthearrivalofthegoodsatCustomssurveillancezone,and24hourspriortoloadingunlessotherwisespeciallyapprovedbytheCustoms.
Wheretheimporterfailstodeclaretheimportgoodswithinthetimelimitprescribedintheproceedingparagraph,afeefordelayeddeclarationshallbeimposedbytheCustoms.
Article25Declarationforimportandexportgoodsshallbemadeinpaperformandbyelectronicmeans.
Article26AftertheacceptancebytheCustoms,goodsdeclarationandtherelevantdocumentsaswellastheircontentsarenotallowedtobeamendedorwithdrawnunlessthereasonisdeemedvalidandapprovedbytheCustoms.
Article27Priortothedeclaration,theimporteroftheimportgoods,upontheapprovaloftheCustoms,maycheckgoodsordrawsamples.Thegoodsrequiredforquarantineaccordingtolaw,shallnotbedrawnsamplesunlesstheyarequalifiedforthequarantinestandard.
Article28AllimportandexportgoodsshallbesubjecttoCustomsexamination.Whiletheexaminationisbeingcarriedout,theimporteroftheimportgoodsortheexporteroftheexportgoodsshallbepresentandresponsibleformovingthegoodsandopeningandrestoringthepackage.TheCustomsshallbeentitledtoexamineorre-examinethegoodsortakesamplesfromthemwithoutthepresenceoftheimporterortheexporterwheneveritconsidersthisnecessary.
ImportandexportgoodsmaybeexemptedfromexaminationifanapplicationhasbeenmadebytheimporterorexporterandapprovedbytheCustomsGeneralAdministration.
Article29UnlessspeciallyapprovedbytheCustoms,importandexportgoodsshallbereleaseduponCustomsendorsementonlyafterthepaymentofdutiesandtaxesortheprovisionofsecuritybytheimporterorexporter.
Article30WheretheimporteroftheimportgoodsfailstodeclaretheimportgoodstotheCustomswithinthreemonthsofthedeclarationofthearrivalofthemeansoftransport,thegoodsshallbetakenoverandsoldoffbytheCustomsaccordingtolaw.Afterthecostsoftransport,loadingandunloadingandstorageandthedutiesandtaxesaredeductedfromthemoneyobtainedfromthesale,theremainingsum,ifany,shallbereturnedtotheimporterprovidedthathesubmitsanapplicationtotheCustomswithinoneyearofthesaleofthegoods;thoserestrictedforimportationbytheStatesubjecttothelicensingdocumentswhichfailstobesubmitted,shallnotbereturned.Ifnobodyapplieswithinthetimelimit,orthemoneyshallnotbereturned,themoneyshallbeturnedovertotheStateTreasury.
Inwardgoodsmis-dischargedorover-dischargedconfirmedbytheCustomsmaybetakenoutoftheterritoryorimporteduponcompletionofnecessaryformalitiesbythepersoninchargeofthemeansoftransportcarryingthegoodsortheimporterortheexporterofthegoodswithinthreemonthsofthedischarging.Whennecessary,anextensionofthreemonthsmaybegrantedthroughCustomsapproval.Iftheformalitiesarenotcompletedwithinthetimelimit,thegoodsshallbedisposedofbytheCustomsinaccordancewiththeprovisionslaiddownintheprecedingparagraph.
Wheregoodslistedintheprecedingtwoparagraphsarenotsuitableforstorageoverlongperiod,theCustomsmay,accordingtoactualcircumstances,disposeofthembeforethetimelimitisreached.
ImportgoodsdeclaredtobeabandonedbytheimporterortheownershallbetakenoverandsoldoffbytheCustomsaccordingtolaw.ThemoneythusobtainedshallbeturnedovertotheStateTreasuryafterthecostsoftransport,loading,unloadingandstoragearededucted.
Article31GoodsthataretemporarilyimportedorexportedwiththeapprovaloftheCustomsshallbere-transportedoutoforintotheterritorywithinsixmonths.AnextensionmaybegrantedinspecialcircumstancesthroughCustomsapproval.
Article32Theoperationofthestorage,processing,assembling,exhibition,transportationandconsignmentsalesofbondedgoods,andtheoperationofdutyfreeshopshallbecompliedwiththerequirementsofCustomscontrolandapprovedbyaswellasregisteredwiththeCustoms.
ThetransferofownershipofthebondedgoodsandtheirbeingadmittedtoandremovedfromthebondedpremisesaresubjecttotheCustomsformalitiesconcerned,Customscontrolandexamination.
Article33TheenterprisesdealingwithinwardprocessingarerequiredtoregisterwiththeCustomswithrelevantauthorizeddocumentsandcontractsofinwardprocessing.TheyieldrateoftheproductsresultingfrominwardprocessingshallbefixedbytheCustomsinaccordancewiththerelevantprovisions.
Theproductsresultingfrominwardprocessingshallbere-exportedwithinthetimelimit.TheimportedmaterialsusedintheoperationapprovedbytheStatetobebonded,aresubjecttoclosingthecaseafterverificationbytheCustoms;thosedutiesandtaxescollectedinadvanceshallbegrantedrepaymentinaccordancewiththerelevantprovisions.
TheCustomsshallcollectdutiesandtaxesonthebondedmaterialsaccordingtolawagainsttheapproveddocumentsonimportationforhomeuseforcertainreasons,providedthatthebondedmaterialsforortheproductsfrominwardprocessingareplacedunderhomeuse.WhererestrictionsarelaiddownbytheState,licensingdocumentsforimportationshallalsoberequiredtobesubmittedtotheCustoms.
Article34ThespecialCustomscontrollingareassuchasbondedareasauthorizedbytheStateCounciltobeestablishedintheterritoryofthePeople’sRepublicofChina,shallbeintheexecutionofcontrolbytheCustomsinaccordancewiththerelevantnationalprovisions.
Article35CustomsformalitiesforimportgoodsshallbecompletedbytheimporterattheCustomsofficethroughwhichthegoodsentertheterritory;thoseforexportgoodsshallbecompletedbytheexporterattheCustomsofficethroughwhichthegoodsdepartfromtheterritory.
IfappliedforbytheimporterortheexporterandapprovedbytheCustoms,CustomsformalitiesforimportgoodsmaybecompletedattheCustomsofficeofdestination,andthoseforexportgoodsattheCustomsofficeofdeparture.ThetransportunderCustomstransitshallcomplywiththecontrolrequirementsbytheCustoms.Whennecessary,thegoodsmaybetransportedunderCustomsescort.
Wherethegoodsenterorleavetheterritorybyelectriccables,pipelinesorotherspecialmeansofconveyance,theimportersshallreportatregularintervalstothedesignatedCustomsofficeandcompleteCustomsformalitiesasrequired.
Article36Alltransit,transshipmentandthroughgoodsshallbetruthfullydeclaredbythecarriertotheCustomsofficethroughwhichthegoodsentertheterritory,andshallbetransportedoutoftheterritorywithinthedesignatedtimelimit.
TheCustomsmayexaminesuchgoodswheneveritconsidersthisnecessary.
Article37ThegoodsunderCustomscontrol,withoutCustomspermission,shallnotbeopened,taken,delivered,forwarded,changed,repacked,mortgaged,pledged,heldalien,transferredtheownership,changedthemarks,usedforotherpurposeordisposedbyothermeans.
SealsaffixedbytheCustomsshallnotbeopenedorbrokenwithoutCustomsauthorization.
Whereapeople’scourtdeliversaverdict,rulingoranadministrativeauthorityconcernedmakesadecisiontodisposeofthegoodsunderCustomscontrol,thepersonconcernedisrequiredtoaccomplishallthenecessaryCustomsformalities.
Article38TheenterprisesdealinginstorageofCustomswarehousedgoodsarerequiredtoberegisteredwiththeCustomsandcompletetheformalitiesofreceipt,storageanddeliveryinaccordancewithCustomsprovisions.
ThestorageofthegoodsunderCustomscontroloutsideCustomssurveillancezoneissubjecttoCustomsapprovalandcontrol.
Thoseviolatingtheprovisionsoftheprecedingtwoparagraphsorcausingdestructionorirrecoverablelossofthegoods,withtheexceptionofforcemajeure,thepersonwhoisresponsibleforkeepingthegoodsunderCustomscontrol,issubjecttothepaymentofdutiesandtaxesaswellaslegalliabilityaccordingly.
Article39TheCustomsGeneralAdministrationshalldrawup,independentlyorjointlywiththedepartmentsconcernedundertheStateCouncil,rulesforcontroloverinwardandoutwardcontainers;rulesforcontroloverthesalvageofinwardandoutwardgoodsandsunkenvessels;rulesforcontroloverinwardandoutwardgoodsinvolvedinsmallvolumesofbordertransactionsandotherrulesoverinwardandoutwardgoodsnotspecifiedconcretelyinthisLaw.
Article40WheretheStatespecifiestheprovisionsinrespectofprohibitionsorrestrictionsoninwardandoutwardgoodsandarticles,Customsshallcarryoutcontrolinaccordancewithlaws,administrativeregulations,andtheprovisionsoftheStateCouncilortheprovisionslaiddownbyitsdepartmentsconcernedwhoareauthorizeduponlawsandadministrativeregulations.ThedetailedrulesofcontrolshallbespecifiedbytheCustomsGeneralAdministration.
Article41TheoriginofimportandexportgoodsshallbedeterminedaccordingtotheprovisionsontherulesoforiginlaiddownbytheState.
Article42TheclassificationofimportandexportgoodsshallbedecidedaccordingtotheprovisionsontheclassificationofcommoditieslaiddownbytheState.
Customsmayrequiretheimporterofimportgoodsandtheexporterofexportgoodstoprovidewiththeinformationindispensablefordeterminationofclassification.Customsmay,whenevernecessary,carryoutlaboratoryanalysisandinspectionandsuchresultsconfirmedbyCustomsshallbetakenasthebasisofclassification.
Article43Customsmayissueadministrativerulingsonpre-classification,etc.inrespectofgoodsintendedtobeimportedandexportedsubjecttothewrittenapplicationbyimporterofimportgoodsandexporterofexportgoods.
Theadministrativerulingsonpre-classificationofcertaingoods,etc.shallapplytootheridenticalimportandexportgoods.
TheadministrativerulingsonclassificationmadebyCustomsshallbepublicized.
Article44Customsmaycarryoutprotectionofintellectualpropertyrights,whicharerelatedtoimportandexportgoodsaccordingtolawsandregulations.
WherethestatusofintellectualpropertyrightsneedtobedeclaredtotheCustoms,theimporterofimportgoodsandtheexporterofexportgoodsaswellastheiragentsarerequiredtomakeanaccuratedeclarationandsubmitlegalcertificatesforintellectualpropertyrightstotheCustomsaccordingtotheprovisionsoftheState.
Article45CustomsareentitledtocarryoutCustomsauditoveraccounts,accountingvouchers,declarationdocumentsandotherrelevantinformationaswellastheimportandexportgoodsoftheenterprisesandinstitutionsdirectlyrelatedtoimportandexportwithintheperiodofthreeyearsfromthedateofreleaseofimportandexportgoodsorwithintheperiodwhenthebondedgoods,goodsrelievedordeductedfromdutiesandtaxesaresubjecttoCustomscontrolandofthreeyearsthereafter.ThedetailedrulesshallbelaiddownbytheStateCouncil.
ChapterIVInwardandOutwardArticles
Article46InwardandoutwardluggagecarriedbytravellersandinwardandoutwardpostalitemsshallbelimitedtoreasonablequantitiesforpersonaluseandsubjecttoCustomscontrol.
Article47AllinwardandoutwardarticlesshallbeaccuratelydeclaredtotheCustomsbytheownerandsubjecttoCustomsexamination.
SealsaffixedbytheCustomsarenotallowedtobeopenedorbrokenwithoutauthorization.
Article48Theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsshallbesubjecttoCustomscontrol.AwaybillshallbesubmittedtotheCustomsbythepostalservice.
ThepostalserviceshallinformtheCustomsinadvanceoftheschedulefortheopeningandsealingofinternationalmailbags.TheCustomsshalldispatchofficersontimeforthepurposeofcontrolandexaminationonthespot.
Article49InwardandoutwardpostalitemsarenotallowedtobepostedordeliveredbytheoperatorsunlesstheyhavebeenreleasedafterCustomsexamination.
Article50ArticlesuponapprovalbyandregistrationwiththeCustoms,temporarilyenteringorleavingtheterritorywiththeexemptionfromdutiesandtaxes,arerequiredtobetakenoutorbroughtinbytheperson,whooriginallycarriedthemintooroutsidetheterritory.
Transitpassengersarenotallowedtoleaveintheterritory,thearticlestheybringin,withoutCustomsapproval.
Article51TheCustomsshall,inaccordancewithArticle30ofthisLaw,disposeoftheinwardandoutwardarticlesdeclaredtobeabandonedbytheowner,thearticlesforwhichtheCustomsformalitiesarenotcompletedortowhichnoonemakesaclaimandinwardpostalitemswhichcanneitherbedeliverednorbereturned.
Article52Inwardandoutwardarticlesforofficialorpersonalusebyforeignmissionsorpersonnelenjoyingdiplomaticprivilegesandimmunitiesshallbedealtwithinaccordancewiththerelatedlawsandadministrativeregulations.
ChapterVCustomsDuties
Article53CustomsdutiesshallbecollectedongoodspermittedtobeimportedorexportedandonarticlespermittedtoenterorleavetheterritorybytheCustomsaccordingtolaw.
Article54Theimporterofimportgoods,theexporterofexportgoodsandtheownerofinwardandoutwardarticlesshallbethepersonsobligedtopayCustomsduties.
Article55TheCustomsvaluationofimportandexportgoodsshallbedeterminedbytheCustomsonthebasisofthetransactionvalueofthegoods.Ifthetransactionvaluecannotbeascertained,theCustomsvaluationshallbedeterminedbytheCustomsaccordingtolaw.
TheCustomsvaluationofimportgoodsshallincludethevalueofthegoods,costoftransport,chargesassociatedwithtransportofthegoodsandcostofinsuranceoccurredbeforethegoodsareunloadedattheenteringpointoftheterritoryofthePeople’sRepublicofChina;theCustomsvaluationofexportgoodsshallincludethevalueofthegoods,costoftransport,chargesassociatedwithtransportofthegoodsandcostofinsuranceoccurredbeforethegoodsareloadedattheleavingpointoftheterritoryofthePeople’sRepublicofChina,fromwhichtheamountofexportdutiesshallbededucted.
TheCustomsvaluationofinwardandoutwardarticlesshallbedeterminedbytheCustomsaccordingtolaw.
Article56Dutyreductionorexemptionshallbegrantedtothefollowingimportandexportgoodsandinwardandoutwardarticles:
(a)advertisingitemsandtradesamplesofnocommercialvalue;
(b)materialspresentedfreeofchargebyforeigngovernmentsandinternationalorganizations;
(c)goodstowhichdamageandlossoccurredpriortoCustomsrelease;
(d)articlesofaquantityorvaluewithinthefixedlimit;
(e)othergoodsandarticlesspecifiedbylawasitemssubjecttodutyreductionorexemption;and
(f)goodsandarticlesspecifiedasitemssubjecttodutyreductionorexemptionbyinternationaltreatiestowhichthePeople’sRepublicofChinaeitheracontractingpartyoranaccedingparty.
Article57Dutyreductionorexemptionmaybegrantedtoimportandexportgoodsofspecificareas,specificenterprisesorforspecificpurposes.TheStateCouncilshalldefinethescopeandformulatetherulesofsuchdutyreductionorexemption.
Allimportgoodstowhichdutyreductionorexemptionhavebeengrantedinaccordancewiththeprecedingparagraphshallbeusedonlyinspecificareas,specificenterprisesorforspecificpurposes.TheyshallnotbeutilizedotherwiseunlessCustomsapprovalisobtainedanddutiesarepaid.
Article58AdhocdutyreductionorexemptionnotwithinthescopespecifiedinArticle56andthefirstparagraphofArticle57ofthisLawshallbedecidedbytheStateCouncil.
Article59TemporarydutyreductionorexemptionshallbegrantedtogoodsapprovedbytheCustomsastemporaryimportorexportgoodsandtobondedgoodsimportedbyspecialpermissionaftertheimporterorexporterofthegoodssubmitstotheCustomsadepositofanamountequaltothedutiesorprovidesasecurity.
Article60ThepersonobligedtopaytheCustomsdutiesandtaxesonimportandexportgoodsshallpaytheamountpayablewithin15daysfromthedateofissuanceofthedutymemorandum.Incaseoffailuretomeetthistimelimit,afeefordelayedpaymentshallbeimposedbytheCustoms.WherethepersonobligedtopaytheCustomsdutiesandtaxesorthesuretyfailstopaythedutieswithin3months,theCustomsmaytakethefollowingcoercivemeasuresonapprovalofthedirectorofregionalCustomsortheauthorizeddirectorofthesubordinateCustoms:
(a)tonotifythebankofdepositofthepersonconcernedorotherfinancialinstitutiontodeducttheamountofdutiesduefromitsdepositsinwrittenform;
(b)tooffsetthedutiesandtaxeswiththeproceedsfromthesellingofthegoodssubjecttodutypaymentaccordingtolaw;
(c)todetainandsellthegoodsorotherpropertyofthepersonconcernedatanamountwhichisequaltothepayabledutiesandtaxestooffsetthedutiesaccordingtolaw;
Customsshallimposeafeefordelayedpaymentofdutieswhichhasnotbeenpaidbytheobligatorydutypayerorthesuretyatthesametimewhiletakingthecoercivemeasures
Thepaymentofdutiesoninwardoroutwardarticlesshallbemadepriortotheirreleasebytheobligatorydutypayer.
Article61Wherethereisanobviousindicationoftransferring,concealingtheduty-payablegoodsandotherpropertybytheobligatorydutypayeroftheimportorexportgoodsbeforetheduedateofdutypayment,theCustomsmayasktheobligatorydutypayertoprovideasecurity;Ifhecannotprovideasecurityfordutypayment,theCustomsmaytakethefollowingmeasurestosecurethecollectionofdutiesandtaxesonapprovalofthedirectorofregionalCustomsortheauthorizeddirectorofthesubordinateCustoms:
(a)tonotifythebankinwhichtheobligatorydutypayerhasopenedanaccountorotherfinancialinstitutiontosuspendpayingtheamountofdutiesduefromthedepositsofthedutypayerinwrittenform;
(b)todetainthegoodsorotherpropertywhichareequaltothevalueofthedutiestobepaid
TheCustomsshalldischargethemeasurestosecurethedutiesassoonastheobligatorydutypayerpaysthedutiesbeforetheduedateofdutypayment;TheCustomsmay,onapprovalofthedirectorofregionalCustomsortheauthorizeddirectorofsubordinateCustoms,informthebankinwhichtheobligatorydutypayerhasopenedanaccountorotherfinancialinstitutiontodeducttheamountofdutiesduefromthedepositswhichhasbeensuspendedinwrittenform,orsellthegoodsorotherpropertydetainedtooffsetthedutiesaccordingtolaw.
Ifthemeasurestosecuredutiesaretakeninanimproperway,ortheCustomsfailstodischargethemeasuresforsecuretheCustomsdutieswhentheobligatorydutypayerhaspaidthedutiesbeforetheduedate,anddamagesarecausedtothelegitimateinterestoftheobligatorydutypayer,theCustomsshallbearitscompensationliabilityaccordingtolaw.
Article62WheretheCustomsfindsthatthedutiesareshort-leviedornotleviedonaconsignmentofimportorexportgoodsoroninwardoroutwardarticlesaftertherelease,theCustomsshallcollectthemoneypayablefromtheobligatorydutypayerwithinoneyearofthepreviousdutypaymentorthereleaseoftheitem.Iftheshort-leviedornon-levieddutiesareattributabletothedutypayer’sviolationoftheCustomsregulations,theCustomsmaycollecttheunpaidamountfromhimwithin3years.
Article63Wherethedutiesareover-levied,theCustoms,upondiscovery,shallrefundthemoneywithoutdelay.TheobligatorydutypayermayasktheCustomsforrefundingwithinoneyearofthedateofdutypayment.
Article64WheretheobligatorydutypayerisinvolvedinadisputeoverdutypaymentwiththeCustoms,heshallpaytheduties,andmayapplyforadministrativereconsiderationinaccordancewithrelevantprovisions;ifthedecisionisstillconsideredunacceptable,hemayfileasuitinapeople’scourtaccordingtolaw.
Article65ThecollectionoftaxescollectedbytheCustomsonbehalfofothergovernmentdepartmentsatimportationofthegoodsshallbedealtinaccordancewithrelevantprovisionsforcollectionofCustomsduties.
ChapterVICustomsSecurity
Article66IncasewheretheimporterorexporteraskstheCustomstoreleasethegoodsbeforethedeterminationofgoodsclassificationorCustomsvaluation,orpresentationofeffectivedeclarationdocumentsorcompletionofotherCustomsformalities,theCustomsshallreleasethegoodsagainstthesecuritiesprovidedbytheimporterorexporterwhichiscompatiblewithhislegalobligationaccordingtolaw.Securitiesshallnotberequiredincaseasprovidedbylawsandadministrativeregulations.
LawsandadministrativeregulationsspeciallyprovidedforthesecuritiesforobligationoffulfillingCustomsformalitiesshallbeabidedbyfirst.
TheCustomsshallnotreleasegoodsagainstsecuritiesincircumstanceswheretheimportorexportgoodsandinwardoroutwardarticlesrelatedaresubjecttonationalrestrictionandrelevantlicenseordocumentscouldnotbeprovided,andothercircumstanceswherethelawsandadministrativeregulationshaveprovidedfor.
Article67Anylegalperson,otherorganizationandnaturalpersonwhoiscapableoffulfillingCustomssecuritymaybethesurety,unlessthelawotherwiseprovided.
Article68Theguarantormayprovidesecuritybythefollowingpropertyandrights:
(a)ChineseYuan(Renminbi)andotherconvertiblecurrencies;
(b)draft,cashier’scheck,check,bondandcertificateofdeposit;
(c)letterofguaranteeissuedbythebankandotherfinancialinstitutions;and
(d)otherpropertyandrightsratifiedbytheCustomsaccordingtolaw.
Article69Thesuretyshallassumehisobligationwithintheguarantyperiod.Theguarantor’sperformanceofsecurityobligationshallnotpreventtheguaranteedfromfulfillingotherCustomsformalities.
Article70RegulationsonCustomssecuritiesshallbeformulatedbytheStateCouncil.
ChapterⅦEnforcementSupervision
Article71Customsshall,inthecourseofcarryingoutduties,abidebylawsandregulations,safeguardnationalinterests,enforcethelawstrictlyinpursuanttothelegalauthorizationandprocedureandacceptsupervision.
Article72Customspersonnelshallenforcethelawimpartially,beprobityandself-disciplined,devotehimselftohisduties,renderserviceswithcivility,andshallnotcommitthefollowingacts:
(a)toshield,conniveatsmugglingorcolludewithothersinsmuggling;
(b)toillegallyconfinepersonaldisengagement,searchbody,residenceorpremises,inspectordetainmeansoftransport,goodsandarticles;
(c)toseekexpedienceforoneselforothersbyjobbery;
(d)toextortorreceivebribery;
(e)tobetraytheState,commercialandCustomsoperationalconfidentiality;
(f)toabusepowers,intentionallycreatedifficultiesordelayinsupervisionorinspection;
(g)topurchase,distributeoroccupyconfiscatedsmugglinggoodsandarticlesillicitly
(h)toengageorengageindisguisedforminprofit-makingoperations;
(i)tocarryoutdutiesinviolationoflegalproceduresorexceedtheauthorization;
(j)othermalpractice.
Article73Customsshall,accordingtothenecessityofcarryingoutdutiesincompliancewithlawsandregulations,strengthenCustomspersonnelconstructionandmakethempossessgoodpoliticalandoperationalqualifications.
TheCustomsprofessionalstaffshallhavelegalandrelevantprofessionalknowledge,conformtothejobrequirementsofspecialpostsetbyCustoms.
Customsshall,inaccordancewithnationalregulations,takeexaminationopenly,assessstrictlyandemployselectivelybyexcellencywhilerecruitingpersonnel.
Customsshallconducttrainingandassessmenttoitspersonnelinpoliticalideology,legalsystemandCustomsoperation.Customspersonnelmustaccepttrainingandassessmentperiodically,whoeverfailstopasstheexaminationsshallnotkeepcarryingoutduties.
Article74TheCustomsGeneralAdministrationshallimplementtheperiodicalrotatingsystemfortheheadsoflocalCustoms;
TheheadofCustomsshallreporttohissuperiorCustomsabouthiswork,presentthesituationsoncarryingouthisdutiesaccurately.TheCustomsGeneralAdministrationshallassessthedirectorsofregionalCustomsperiodically,andtheregionalCustomsshallassesstheheadsofitssubordinateCustomsperiodically.
Article75TheadministrativeenforcementofCustomsanditspersonnelshallacceptthesupervisionofsupervisingdepartmentsinaccordancewithlaw;theanti-smugglingpoliceshallacceptthesupervisionofthePeople’sProcuratoratewhenproceedinginvestigations。
Article76TheauditingdepartmentconductsauditsupervisiononfiscalincomeandexpensesofCustoms,andithastherighttorunspecialauditinvestigationonmattersrelatedtonationalfiscalincomeandexpenseshandledbyCustoms.
Article77ThesuperiorCustomsshallconductsupervisionoverenforcementoftheCustomsatalowerlevel.ThesuperiorCustomsmayalterorrepealanyinadequatesettlementordecisionaccordingtolawmadebyCustomsatalowerlevel.
Article78Customsshall,inaccordancewiththeprovisionsofthisLawandotherrelatedlawsandadministrativeregulations,establishandstrengtheninternalsurveillancesystem,conductsupervisionandinspectionontheexecutionoflawsandadministrativeregulationsandtheobservanceofdisciplinesbyitspersonnel.
Article79Theresponsibilityandauthorizationofthemainpostsinchargeofdocumentsexamination,inspectionandreleaseofgoods,externalauditingandinvestigationinsideCustomsshallbeclear,andthesepostsshouldbeseparatedandrestrictedmutually.
Article80AnyentityandindividualshallhavetherighttoaccuseandimpeachtheactsofCustomsanditspersonnelthatviolatethelawsanddisciplines.Thedepartmentsreceivingtheaccusationsandimpeachmentshallinvestigateintimeaccordingtotheirrespectiveresponsibilitiesbylawwheretheyhavetherighttodoso.Thedepartmentsreceivingtheaccusationsandimpeachmentandthoseareresponsiblefordealingwiththismattersshallkeepsecrecyforlibelantsandprosecutors.
Article81Whileinvestigatingandhandlingcasesofillegality,Customspersonnelshallwithdrawinanyofthefollowingsituations:
(a)Whereheisapartyoracloserelativeofapartytothecase;
(b)Whereheorhiscloserelativehasaninterestinthecase;
(c)Wherehehasanyotherrelationswithapartytothecasethatcouldaffecttheimpartialsettlementofthecase.
ChapterⅧLegalResponsibilities
Article82BreachofthisLawandrelevantlawsandadministrativeregulations,evasionofCustomscontrol,defraudpayableimpost,elusionofnationalinwardandoutwardprohibitionorrestrictioninanyofthesituationslistedbelowshallbedeemedassmuggling:
(a)totransport,carryormailintooroutoftheterritorygoodsandarticlesprohibitedorrestrictedbytheStatefromenteringorleavingtheterritoryorgoodsandarticlessubjecttorenderdutiesandtaxesaccordingtolaw;
(b)tosellwithintheterritory,withoutCustomspermissionandwithouthavingpaidthepayabledutiesandtaxesorproducingrelevantlicensingdocument,bondedgoods,goodsunderspecificdutyreductionorexemptionandothergoods,articlesorinwardforeignmeansoftransportunderCustomscontrol;
(c)tohaveotheractsevadingCustomssupervisionandcontrolthatconstitutesmuggling;
Ifanyoftheactslistedintheprecedingparagraphdoesnotconstitutethecrimeofsmuggling,theCustomsmay,whileconfiscatingthesmuggledgoods,articlesandillegalproceedsobtainedtherefrom,concurrentlyimposeafineonthepersonorpersonsconcerned;goodsorarticlesthatarespeciallyorrepeatedlyusedforsmuggling,meansoftransportthatarespeciallyorrepeatedlyusedforsmugglingshallbeconfiscated,equipmentspeciallymadeforconcealingsmuggledgoodsorarticlesshallbedemolishedorconfiscated.
WhereanyoftheactslistedinthefirstparagraphofthisArticlethatconstitutesacrime,thepersonorpersonsconcernedshallbeinvestigatedforcriminalliabilityaccordingtolaw.
Article83AnyofthefollowingactsshallbedeemedassmugglingactionsandpunishedinaccordancewiththeprovisionsofArticle82ofthisLaw:
(a)whoeverpurchasestheimportedgoodsorarticlesbysmugglingdirectlyandillegallyfromthesmugglers;
(b)vesselsandtheircrewmemberswhichtransport,purchaseorsellgoodsorarticlesprohibitedorrestrictedbytheStatefrombeingimportedorexported,ortransport,purchaseorsellgoodssubjecttodutiesandtaxesaccordingtolawwithoutlegalcertificatesininlandsea,territorialwaters,boundaryriversandboundarylakes.
Article84Whoevercounterfeits,falsifies,purchasesorsellsCustomsdocuments,conspireswithsmugglersandprovidesloans,funds,accountnumbers,invoices,certificatesorCustomsdocuments,conspireswithsmugglersandprovidestransport,storage,mailingorotherconveniences,wherethecaseconstitutesacrimeheshallbeinvestigatedforcriminalliabilityaccordingtolaw;wherethecasedoesnotyetconstituteacrime,theCustomsmay,whileconfiscatetheillegalproceedsobtainedtherefrom,concurrentlyimposeafineonthepersonorpersonsconcerned.
Article85AnyindividualwhocarriesormailsarticlesforpersonaluseintooroutoftheterritoryinaquantityexceedingthereasonablelimitfailstodeclaretoCustomsaccordingtolawshallbeorderedtopaythedutiesandafinemaybeimposedthereof.
Article86AfinemaybeimposedforanyofthefollowingactswhichviolatethisLawandtheillegalproceedsobtainedtherefromshallbeconfiscatedifthereany:
(a)forameansoftransporttoenterorleavetheterritoryataplacewithoutaCustomsoffice;
(b)tofailtoinformtheCustomsofthearrivalordeparturetime,theplaceofstayoranychangeoftheplaceofaninwardoroutwardmeansoftransport;
(c)tofailtodeclaretruthfullytotheCustomstheimportorexportofgoodsorarticlesorthetransit,transshipmentandthroughgoods;
(d)tofailtoaccept,inaccordancewithrelevantprovisions,thecheckandinspectionbyCustomsofthemeansoftransport,goodsorarticlesenteringorleavingtheterritory;
(e)foraninwardoroutwardmeansoftransporttoloadorunloadinwardoroutwardgoodsorarticlesorembarkordisembarkpassengerswithoutCustomsapproval;
(f)foraninwardoroutwardmeansoftransportstayingataplacewithCustomsofficetoleavewithoutCustomsapproval;
(g)foraninwardoroutwardmeansoftransport,onthewayfromaplacewithCustomsofficetoanother,failingtocompletetheCustomsformalitiesandwithoutCustomsapproval,tomoveoutoftheterritoryortoaplacewithintheterritorywithoutCustomsoffice;
(h)foraninwardoroutwardmeansoftransporttoengageconcurrentlyorchangetoengageindomestictransportwithoutCustomsapproval;
(i)foraninwardoroutwardvesseloraircraftwhich,duetoforcemajeure,beingforcedtoanchorordescendataplacewithoutCustomsoffice,orchuckorunloadgoodsorarticleswithintheterritory,tofailtoreporttoCustomsnearbywithoutreasonableexcuse;
(j)toopenanddismantle,collect,deliver,forward,transpose,refit,mortgage,impawn,keep,transfer,replacelabel,shifttootheruseorconductothertreatmentongoodsunderCustomssupervisionandcontrolwithoutCustomspermission;
(k)toopenorbreakCustomssealswithoutpermission;
(l)whileengaginginsuchoperationsastransportation,storageandprocessofgoodsunderCustomssupervisionandcontrol,therecordsoflossofgoodsorrelatedrecordsareuntruewithoutreasonableexcuse;or
(m)tohaveanyotheractsviolatingprovisionsofCustomssupervisionandcontrol.
Article87WhereanenterpriseapprovedbyCustomsengaginginrelatedoperationsviolatesrelevantprovisionsofthisLaw,Customsmayorderittocorrect,renderitawarning,suspenditfromengaginginrelatedoperationsorrevokeitsregistration.
Article88WhoeverengagesindeclarationbusinesswithoutCustomsregistrationoroccupationqualificationofdeclarationshallbebannedbyCustoms,theillegalproceedsobtainedtherefromshallbeconfiscated,andafineshallbeimposedconcurrently;
Article89WhereaCustomsclearingagentoritsstaffengagingindeclarationdeclaresonbehalfofothersillegallyorconductsitsdeclarationoperationthatexceedsitsbusinessscope,Customsmayorderittocorrect,imposeafineonitorsuspenditfromoperating;ifthecircumstanceisserious,Customsmayrevokeitsdeclarationregistrationoritsoccupationqualificationfordeclaration.
Article90Whereanimporterofimportgoodsoranexporterofexportgoods,aCustomsclearingagentoritsstaffbribesCustomspersonnel,Customsmayrevokeitsdeclarationregistrationoritsoccupationqualificationandconcurrentlyimposeafine;whoeverconstitutesacrimeshallbeinvestigatedforcriminalliabilityaccordingtolawandshallnotbere-registeredtobeaCustomsclearingagentorre-acquireadeclarationqualificationcertificate.
Article91WhoeverimportsorexportsgoodswhichconstituteinfringementontheintellectualpropertyrightsunderprotectionbylawsandadministrativeregulationsofthePeople’sRepublicofChinawhichviolatingtheprovisionsofthisLaw,theinfringinggoodsshallbeconfiscatedbyCustomsandafineshallbeimposedthereof;wherethecaseconstitutesacrimethepersonorpersonsconcernedshallbeinvestigatedforcriminalliabilityaccordingtolaw.
Article92Goods,articlesormeansoftransportdetainedbyCustomsaccordingtolawshallnotbedisposedofbeforethePeople’sCourtmakesajudgementorCustomsmakesadecisionofpunishment.However,hazardgoodsorsuchgoodsandarticlesnotsuitableforstorageforalongtimeasfreshandliveones,perishableonesoreasytobeexpiredonesandgoodsorarticlesthattheownerappliestoselloffinadvancemay,onapprovalofdirectorofregionalCustomsortheauthorizeddirectorofasubordinateCustoms,besoldoffinadvanceaccordingtolaw,andCustomsshallkeepthemoneythusobtainedandinformtheownerofthegoodsorarticles.
Thesmuggledgoodsorarticles,illegalproceedsobtainedtherefrom,meansoftransportorequipmentspeciallymadeforsmugglingbeingconfiscatedbyjudgementofthePeople’sCourtorpunishmentdecisionofCustomsshallbedisposedbyCustomsaccordingtolaw,themoneythusobtainedandthefineimposedbyCustomsshallbeturnedovertotheStateTreasury.
Article93WhereapersonconcernedrefusestocarryoutpunishmentdecisionofCustomsoverduenorapplyforreviewingorfilealawsuittothePeople’sCourt,theCustomsgivingthepunishmentdecisionmayhandoverhissecurityor,selloffthedetainedgoods,articlesormeansoftransportofthepartyandhandoverthemoneythusobtainedaccordingtolaw,orapplytothePeople’sCourtforacompulsoryexecution.
Article94Wheninspectinginwardandoutwardgoodsandarticles,Customsshallcompensatefortheactuallosswhereitcausesdamagetogoodsandarticlesbeinginspected.
Article95Customsshallbearcompensationliabilitywhenillegallydetaininggoods,articlesandmeansoftransportandrenderinglossesinlegalrightsandinterestsofthepersonconcerned.
Article96CustomspersonnelshallbeimposeduponadministrativesanctionsaccordingtolawwherehehasanyoftheactslistedinArticle72ofthisLaw;theillegalproceedsobtainedtherefromshallbeconfiscatedifthereany;wherethecaseconstitutesacrimetheyshallbeinvestigatedforcriminalliabilityaccordingtolaw.
Article97WherefiscalincomeandexpensesofaCustomsbreachlawsandregulations,itshallbetreatedaccordingtotheprovisionsoflawsandregulationsbytheauditingdepartmentandrelevantdepartments;thepersoninchargewhichbearingdirectresponsibilitiesandotherpersonsdirectlyresponsibleshallbeimposeduponadministrativesanctionsaccordingtolaw;wherethecaseconstitutesacrimetheyshallbeinvestigatedforcriminalliabilityaccordingtolaw.
Article98Failingtokeepsecrecyforlabelant,accuserorinformantaccordingtotheprovisionsofthisLaw,thepersoninchargewhichbearingdirectresponsibilitiesandotherpersonsdirectlyresponsibleshallbeimposeduponadministrativesanctionsaccordingtolawbytheentitytowhichtheybelongorrelevantentities.
Article99WhereCustomspersonnelfailtowithdrawaccordingtotheprovisionsofthisLawininvestigatingandhandlingcasesofillegality,thepersoninchargewhichbearingdirectresponsibilitiesandotherpersonsdirectlyresponsibleshallbeimposedupondisciplinarysanctionsaccordingtolaw.
ChapterIXSupplementaryProvisions
Article100TermsusedinthisLawaredefinedasfollows:
Theterm“regionalCustoms”meanstheCustomsunderthedirectleadershipoftheCustomsGeneralAdministrationandresponsiblefortheadministrationoftheCustomsworkinacertainarea.Theterm“subordinateCustoms”meanstheCustomsundertheleadershipofaregionalCustomsanddealingwithspecificCustomsformalities.
Theterm“inwardandoutwardmeansoftransport”meansvariousvessels,vehicles,aircraftandanimalsofburdenwhichenterorleavetheterritorycarryingpersons,goodsandarticles.
Theterm“transit,transshipmentandthroughgoods”meansgoodswhichcomefromaplaceoutsidetheterritoryandpassthroughtheterritoryenroutetoaplaceoutsidetheterritory.Amongthem,“transitgoods”arethosewhichpassthroughtheterritorybyland,“transshipmentgoods”arethosewhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsoffice,and“throughgoods”arethosewhicharecarriedintoandoutoftheterritorybythesamevesseloraircraft.
Theterm“goodsunderCustomscontrol”meansimportandexportgoods,transitgoods,transshipmentgoodsandthroughgoodslistedunderArticle23ofthisLaw,goodsgrantedwithspecificdutyreductionandexemption,temporaryimportandexportgoods,bondedgoodsandotherinwardandoutwardgoodsforwhichCustomsformalitieshavenotbeencompleted.
Theterm“bondedgoods”meansgoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritory.
Theterm“Customssurveillancezone”meansanyseaport,railwayandhighwaystation,airport,borderpassorinternationalpostalmatterexchangewherethereisaCustomsoffice,anyotherplacewhereCustomscontrolisconducted,oranyplacewithoutaCustomsofficebutwhichhasbeenapprovedbytheStateCouncilasapointofentryintoandexitfromtheterritory.
Article101TheStateCouncilwilldrawuprulesgoverningthecontroloverthemeansoftransport,goodsandarticlesofotherpartsoftheterritoryenteringandleavingtheSpecialEconomicZoneandotherspeciallydesignatedareas.
Article102ThisLawgoesintoeffectasofJuly1,1987whereupontheProvisionalCustomsLawofthePeople’sRepublicofChinapromulgatedbytheCentralPeople’sGovernmentonApril18,1951isannulledtherefrom.
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