阳光生肖|黄大仙救世

Customs Law Of The People's Republic Of China

Date:2008-12-23 11:41
   Important Notice:
This  English document is coming from the  "LAWS  AND  REGULATIONS  OF THE
PEOPLE'S REPUBLIC OF  CHINA  GOVERNING  FOREIGN-RELATED  MATTERS" (1991.7)
which  is  compiled  by  the  Brueau  of  Legislative Affairs of the State
Council of  the  People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
  
          Whole Document

CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the 19th Meeting of the Standing Committee of the
Sixth National People's Congress on January 22, 1987, promulgated by Order
No. 51 of the President of the People's Republic of China on  January  22,
1987, and effective as of July 1, 1987)
Contents
Chapter I     General Provisions
Chapter II    Inward and Outward Means of Transport
Chapter III   Inward and Outward Goods
Chapter IV    Inward and Outward Articles
Chapter V     Customs Duties
Chapter VI    Legal Responsibility
Chapter VII   Supplementary Provisions
  
          Chapter I General Provisions

Article 1
This Law is formulated for the purpose of safeguarding  state  sovereignty
and interests, strengthening  supervision  and  control  by  the  Customs,
promoting exchanges with foreign countries  in  economic  affairs,  trade,
science, technology and culture, and ensuring socialist modernization.
Article 2
The Customs of the People's Republic of China shall  be  the  state  organ
responsible for supervision  and  control  over  everything  entering  and
leaving the Customs territory  (hereinafter  referred  to  as  inward  and
outward persons and objects). The Customs shall, in accordance  with  this
Law and other related  laws  and  regulations,  exercise  supervision  and
control over the means of transport, goods,  travellers'  luggage,  postal
items and other articles entering or leaving  the  territory  (hereinafter
referred to as inward and outward means of transport, goods and articles),
collect Customs duties and other taxes  and  fees,  uncover  and  suppress
smuggling,  work  out  Customs  statistics  and   handle   other   Customs
operations.
Article 3
The State Council shall set up the General  Customs  Administration  which
shall exercise unified administration of Customs establishments throughout
the country.
The State shall set up Customs establishments at  ports  open  to  foreign
countries and regions and at places which call  for  concentrated  Customs
operations of supervision and control. The subordination  of  one  Customs
establishment  to  another  shall  not  be  restricted  by  administrative
divisions.
Customs  establishments  shall  exercise  their   functions   and   powers
independently in accordance with the law, and shall be responsible to  the
General Customs Administration.

Article 4
A Customs establishment shall exercise the following powers:
(1) to check inward and outward means of transport and examine inward  and
outward goods and articles;  to  detain  those  entering  or  leaving  the
territory in violation of this Law or other relevant laws and regulations;
(2) to examine the papers  and  identifications  of  persons  entering  or
leaving the territory; to interrogate those suspected  of  violating  this
Law or other relevant laws and regulations, and investigate their  illegal
activities;
(3) to examine and make copies  of  contracts,  invoices,  book  accounts,
bills, records, documents, business letters and cables,  audio  and  video
products and other materials related to the inward and  outward  means  of
transport, goods and articles; to detain those related  to  the  means  of
transport, goods  and  articles  entering  or  leaving  the  territory  in
violation of this Law or other relevant laws and regulations;
(4) to search, within  a  Customs  surveillance  zone  and  the  specified
coastal or border area in the vicinity of a Customs  establishment,  means
of transport suspected of involvement in  smuggling,  and  storage  places
suspected of concealing smuggled goods and articles, and to search persons
suspected of smuggling. Upon the approval of the  director  of  a  Customs
establishment, a suspected criminal smuggler may be  detained  and  handed
over to a judicial organ. Such detention shall not exceed  24  hours  and,
under special circumstances, may be extended to 48 hours.
The scope of the specified coastal or border area in  the  vicinity  of  a
Customs  establishment  shall  be   defined   by   the   General   Customs
Administration and the public security department under the State  Council
in conjunction with the relevant provincial people's governments;
(5) Customs officers may chase means of transport or persons  defying  and
escaping from Customs supervision and control to places beyond  a  Customs
surveillance zone or the specified coastal or border area in the  vicinity
of a Customs establishment and bring them back to be properly dealt with;
and
(6) a Customs establishment may be provided with arms for the  performance
of its duties. Rules governing the carrying and use  of  arms  by  Customs
officers shall be drawn up by the General Customs  Administration  jointly
with the public security department under the State Council  and  reported
to the State Council for approval.

Article 5
All inward and outward means of transport, goods and articles shall  enter
or leave the territory at a place where there is a Customs establishment.
If, under special circumstances, they have to enter or leave the territory
at a place without a Customs establishment as  a  matter  of  contingency,
permission shall be obtained from the State Council or an organ authorized
by the State Council, and Customs formalities shall be duly  completed  in
accordance with this Law.
Article 6
Unless otherwise provided for,  all  import  and  export  goods  shall  be
declared and duties on them paid  by  declaration  enterprises  registered
with the Customs, or by enterprises  entitled  to  engage  in  import  and
export business. The  persons  of  these  enterprises  in  charge  of  the
declaration shall be evaluated and approved by the Customs.   The  Customs
formalities concerning declaration of  inward  and  outward  articles  and
payment of duties on them may be completed either by the  owner  or  by  a
person the owner has entrusted to act as his agent.
The agent entrusted to complete the declaration formalities shall abide by
all provisions of this Law applicable to the owner.
Article 7
Customs personnel shall abide by the laws and regulations, enforce the law
impartially, be devoted to their duties and render services in a civilized
manner.
No unit or individual may obstruct the Customs from performing its  duties
according to law.
Where a Customs officer meets  with  resistance  while  carrying  out  his
duties, the public security organ and  the  People's  Armed  Police  units
performing related tasks shall provide assistance.
  
          Chapter II Inward and Outward Means of Transport

Article 8
When a means of transport arrives at or departs from a place  where  there
is a Customs establishment, the person in charge of the means of transport
shall make a truthful declaration to  the  Customs,  submit  the  relevant
papers for examination and accept Customs control and examination.
The inward and outward means of  transport  staying  at  a  place  with  a
Customs establishment shall not depart from it without prior permission by
the Customs.  Before an inward or outward means of  transport  moves  from
one place with a Customs establishment to another  place  with  a  Customs
establishment, it shall  comply  with  the  control  requirements  of  the
Customs and complete Customs formalities; no means of transport  shall  be
allowed to change its course and leave the territory unless it has cleared
the Customs.
Article 9
An inward means of transport which has entered the territory but  has  not
made its declaration to the Customs or an outward means of transport which
has cleared the Customs but has not left the territory  shall  move  along
routes specified by competent communications authorize; in the absence  of
such specification, the routes shall be designated by the Customs.
Article 10
The Customs shall be notified in advance, either by the person  in  charge
of a means of transport or by the relevant  transport  and  communications
department, of such details as when an inward or outward vessel, train  or
aircraft will arrive and depart, where it will stay, what places  it  will
move to during its stay, and when the loading or unloading  of  the  goods
and articities will take place.
Article 11
The inward or outward goods and articles being loaded on or unloaded  from
a means of transport and the inward and  outward  passengers  boarding  or
getting off a means of transport shall be subject to Customs control.
Upon the completion of such loading or unloading, the person in charge  of
the means of transport shall submit to the Customs documents  and  records
which reflect the actual situation of the loading and unloading.
Those boarding or getting off an inward or outward means of transport  who
carry articles with them shall truthfully declare to the Customs and shall
be subject to Customs examination.
Article 12
When an inward or outward means of  transport  is  being  checked  by  the
Customs, the person in charge of the means of transport shall  be  present
and open the holds, cabins, rooms or doors of the vehicles at the  request
of the Customs; where smuggling is suspected, such person shall also  open
or dismantle the part of the means of transport which may conceal smuggled
goods and articles or remove the goods and materials. In  accordance  with
work requirements, the Customs may dispatch officers to perform duties  on
board the means of transport.  The  person  in  charge  of  the  means  of
transport shall provide them with conveniences.

Article 13
An inward means of transport of countries or regions outside the territory
or an outward means of  transport  of  units  or  enterprises  inside  the
territory shall not be transferred or devoted to other uses prior  to  the
completion of Customs formalities and payment of Customs duties.
Article 14
Where inward or outward vessels and aircraft are concurrently  engaged  in
transportation of goods  and  passengers  within  the  territory,  Customs
approval shall be obtained and requirements for Customs control  shall  be
fulfilled.
Customs formalities shall be completed with the Customs for an  inward  or
outward means of transport to change  to  transport  business  within  the
territory.
Article 15
Coastal transport vessels, fishing boats  and  ships  engaged  in  special
operations at sea may not carry, obtain on an exchange basis, purchase  or
transfer inward and outward goods and articles without Customs approval.
Article 16
When, owing to force majeure, an inward or outward vessel or  aircraft  is
forced to berth, land or jettison and discharge goods and  articles  at  a
place without a Customs establishment, the person in charge of  the  means
of transport shall report immediately to the Customs establishment nearby.
  
          Chapter III Inward and Outward Goods

Article 17
All import goods, throughout the period from the time of  arrival  in  the
territory to the time of Customs clearance; all export  goods,  throughout
the period from the time of declaration to the time of departure from  the
territory; and all transit, transshipment and  through  goods,  throughout
the period from the time of arrival  in  the  territory  to  the  time  of
departure from the territory, shall be subject to Customs control.
Article 18
The consignee for import goods and the consignor for  export  goods  shall
make an accurate declaration and submit the import or export  license  and
relevant papers to the Customs for  examination.  In  the  absence  of  an
import or export  license;  goods  whose  importation  or  exportation  is
restricted by the State shall  not  be  released.  Specific  measures  for
handling such matters shall be enacted by the State Council.
Declaration of import goods shall be made to the Customs by the  consignee
within 14 days  of  the  declaration  of  the  arrival  of  the  means  of
transport; declaration of export goods shall be made by the  consignor  24
hours prior to loading unless otherwise specially approved by the Customs.
Where the consignee fails to declare the  import  goods  within  the  time
limit prescribed in the preceding paragraph, a fee for delayed declaration
shall be imposed by the Customs.

Article 19
All imports and export goods shall be subject to Customs examination.
While the examination is being carried out, the consignee for  the  import
goods or the consignor for the  export  goods  shall  be  present  and  be
responsible for moving the goods and opening and restoring the package.
The Customs shall be entitled to examine or re-examine the goods  or  take
samples from them without the presence of the consignee or  the  consignor
whenever it considers this necessary.
Import and export goods may be exempted from examination if an application
has been made by the consignee or consignor and approved  by  the  General
Customs Administration.
Article 20
Unless specially approved by the Customs, import and export goods shall be
released upon Customs endorsement only after the payment of duties or  the
provision of a guarantee.

Article 21
Where the consignee fails to declare  the  import  goods  to  the  Customs
within three months of the declaration of the  arrival  of  the  means  of
transport, the goods shall be taken over and sold off by the Customs.
After the costs of transport, loading and unloading and  storage  and  the
duties and taxes are deducted from the money obtained from the  sale,  the
remaining sum, if any, shall be returned  to  the  consignee  provided  he
submits an application to the Customs within one year of the sale  of  the
goods; if nobody applies within the time limit, the money shall be  turned
over to the State Treasury.  Inward goods confirmed by the Customs  to  be
misdischarged  or  over-discharged  may  be  returned  to  the  place   of
consignment or imported upon completion of necessary  formalities  by  the
person in charge of the means of  transport  carrying  the  goods  or  the
consignee or the consignor for  the  goods  within  three  months  of  the
discharging. When necessary, an extension of three months may  be  granted
through Customs approval. If the formalities are not completed within  the
time limit, the goods shall be disposed of by the  Customs  in  accordance
with the provisions laid down in the  preceding  paragraph.   where  goods
listed in the preceding two paragraphs are not suitable for storage over a
long period, the Customs may, according to actual  circumstances,  dispose
of them before the time limit is reached.
Import goods declared to be abandoned by the consignee or the owner  shall
be taken over and sold off by the Customs. The money thus  obtained  shall
be turned over to  the  State  Treasury  after  the  costs  of  transport,
loading, unloading and storage are deducted.
Article 22
Goods that are temporarily imported or exported with the approval  of  the
Customs shall be re-shipped out  of  or  into  the  territory  within  six
months. An extension may  be  granted  in  special  circumstances  through
Customs approval.
Article 23
The operation of the storage, processing and  assembling  and  consignment
sales of bonded goods  shall  be  approved  by  and  registered  with  the
Customs.

Article 24
Customs formalities for import goods shall be completed by  the  consignee
at the Customs establishment at  the  place  where  the  goods  enter  the
territory; those for export goods shall be completed by the  consignor  at
the Customs establishment where the goods depart from the territory.
If applied for by the consignee or  the  consignor  and  approved  by  the
Customs, Customs formalities for import goods  may  be  completed  at  the
place of destination where there is a Customs establishment, and those for
export goods at  the  place  of  consignment  where  there  is  a  Customs
establishment. The transport of such goods from one place with  a  Customs
establishment to another shall comply with the control requirements of the
Customs.  When  necessary,  Customs  officers  may  escort  the  goods  in
transportation. Where goods enter  or  leave  the  territory  by  electric
cables, pipelines or other special means  of  conveyance,  the  management
units concerned shall  report  at  regular  intervals  to  the  designated
Customs establishment and complete Customs formalities as required.
Article 25
All transit, transshipment and through goods shall be truthfully  declared
by the person  in  charge  of  the  means  of  transport  to  the  Customs
establishment at the place where the goods enter the territory, and  shall
be shipped out of the territory within  the  designated  time  limit.  The
Customs may examine such goods whenever it considers this necessary.
Article 26
Without Customs approval,  no  unit  or  individual  may  open,  pick  up,
deliver, forward, change, repack, mortgage or transfer goods under Customs
control or change the identification marks on such goods.
Seals affixed by the Customs may not be opened or  broken  by  any  person
without Customs authorization.
The managers of warehouses and places where goods  under  Customs  control
are kept shall complete procedures for the receipt and delivery  of  goods
in accordance with Customs regulations.
The storage of goods under Customs control at a place  outside  a  Customs
surveillance zone shall be approved by the Customs and subject to  Customs
control.
Article 27
The General Customs Administration shall draw up, independently or jointly
with the relevant departments under the State Council, rules  for  control
over inward and outward containers; rules for control over the salvage  of
inward and outward goods and sunken ships; rules for control  over  inward
and outward goods involved in small volumes  of  border  transactions  and
other inward and outward goods not specified in this Law.
  
          Chapter IV Inward and Outward Articles

Article 28
Inward and outward luggage carried by individuals and inward  and  outward
articles sent by post  shall  be  limited  to  reasonable  quantities  for
personal use and shall be subject to Customs control.
Article 29
All inward and outward  articles  shall  be  accurately  declared  to  the
Customs by the owner and shall be subject to Customs examination.
Seals affixed by the Customs may not be opened or  broken  by  any  person
without authorization.
Article 30
The loading, unloading, transshipment and transit of  inward  and  outward
mail bags shall be subject to Customs  control,  and  a  covering  waybill
shall be submitted to the Customs by the postal enterprise concerned.
The postal enterprise shall inform the Customs in advance of the  schedule
for the opening and sealing of international mail bags. The Customs  shall
promptly dispatch officers to supervise checking and  examination  on  the
spot.
Article 31
Inward and outward articles sent by post shall be posted or  delivered  by
managing units only after they have been  examined  and  released  by  the
Customs.
Article 32
Articles registered with and  approved  by  the  Customs  for  temporarily
entering or leaving the territory duty-free, shall be taken out or brought
into the territory  again  by  the  owner.  Persons  passing  through  the
territory may not leave in the territory, without  Customs  approval,  the
articles they carry with them.
Article 33
In accordance with Article 21 of this Law, the Customs  shall  dispose  of
inward and outward articles declared to be abandoned by the owner;
articles to which no one makes a claim or for  which  Customs  formalities
are not completed within the time limit set by  the  Customs;  and  inward
postal items which can neither be delivered nor be returned.
Article 34
Inward and outward articles intended  for  official  or  personal  use  by
foreign  missions  or  personnel  enjoying   diplomatic   privileges   and
immunities shall be dealt with in accordance with the Regulations  of  the
People's Republic of China on Diplomatic Privileges and Immunities.
  
          Chapter V Customs Duties

Article 35
Unless otherwise provided for in this Law, Customs duties shall be  levied
according to the import  and  export  tariff  on  goods  permitted  to  be
imported or  exported  and  articles  permitted  to  enter  or  leave  the
territory. The tariff shall be made known to the public.
Article 36
The consignee of import goods, the consignor of export goods and the owner
of inward and outward articles shall be the obligatory Customs duty payer.
Article 37
The Customs duty payer of import or export  goods  shall  pay  the  amount
levied within seven days following  the  date  of  issuance  of  the  duty
memorandum. In case of failure to meet this time limit, a fee for  delayed
payment shall be imposed by the Customs. Where  the  delay  exceeds  three
months, the Customs may instruct the guarantor to pay the duties  or  sell
off the goods to offset the duties. The Customs may  inform  the  bank  to
deduct the amount of duties due from the deposits of the guarantor or  the
obligatory Customs duty payer when it considers this necessary.
The payment of duties on inward or outward articles shall be  made,  prior
to their release, by the obligatory Customs duty payer.
Article 38
The duty-paying value of an import item shall be  its  normal  CIF  price,
which shall be approved by the Customs; the duty-paying value of an export
item shall be its normal  FOB  price,  which  shall  be  approved  by  the
Customs, minus the export duty. Where it is impossible  to  ascertain  the
CIF or FOB price, the duty-paying value of an import or export item  shall
be fixed by the Customs.
The duty-paying value of an inward or outward article shall  be  fixed  by
the Customs.
Article 39
Duty reduction or exemption shall be granted for import  or  export  goods
and inward or outward articles listed below:
(1) advertising items and trade samples of no commercial value;
(2)  materials  presented  free  of  charge  by  foreign  governments   or
international organizations;
(3) goods to which damage or loss has occurred prior to Customs release;
(4) articles of a quantity or value within the fixed limit;
(5) other goods and articles specified by law as items for duty  reduction
or exemption; and
(6) goods and articles specified as items for duty reduction or  exemption
by international treaties to which  the  People's  Republic  of  China  is
either a contracting or an acceding party.

Article 40
Duty reduction or exemption may be granted for import and export goods  of
the Special Economic Zones  and  other  specially  designated  areas;  for
import and export goods of specific enterprises  such  as  Chinese-foreign
equity joint ventures,  Chinese-foreign  contractual  joint  ventures  and
enterprises with exclusive foreign investment; for import and export goods
devoted to specific purposes; and for materials donated for use by  public
welfare undertakings.  The  State  Council  shall  define  the  scope  and
formulate the rules for such reduction and exemption.
The State Council or departments empowered  by  the  State  Council  shall
define the scope and formulate the rules for duty reduction  or  exemption
involved in small volumes of border transactions.
Article 41
All import goods and articles for which duty  reduction  or  exemption  is
granted in accordance with the preceding Article shall  be  used  only  in
specific areas and enterprises or for specific purposes. They shall not be
utilized otherwise unless Customs approval is  obtained  and  duties  duly
paid.
Article 42
Temporary duty reduction or exemption not specified in Articles 39 and  40
of this Law  shall  be  examined  and  approved  by  the  General  Customs
Administration independently or  jointly  with  the  financial  department
under the State Council in accordance with the regulations  of  the  State
Council.
Article 43
Temporary duty exemption shall  be  granted  for  goods  approved  by  the
Customs as temporarily imported or exported items  and  for  bonded  goods
imported by special permission after the consignee or the consignor of the
goods submits to the Customs a guarantee or a deposit of an  amount  equal
to the duties.
Article 44
Where the Customs finds that the duties are short-levied or not levied  on
a consignment of import or export goods or on an inward or outward article
after its release, the Customs shall collect the money  payable  from  the
obligatory Customs duty payer within one year of the previous duty payment
or the release of the item. If the short-levied or non-levied  duties  are
attributable to the duty payer's violation of the Customs regulations, the
Customs may collect the unpaid amount from him within three years.
Article 45
Where the duties are  over-levied,  the  Customs,  upon  discovery,  shall
refund the money without delay. The duty payer may  ask  the  Customs  for
refunding within one year of the date of duty payment.

Article 46
Where the obligatory Customs duty payer is involved in a dispute over duty
payment with the Customs, he shall first pay the duties and may, within 30
days of the issuance of the duty  memorandum,  apply  to  the  Customs  in
writing for a reconsideration of the case.   The  Customs  shall  reach  a
decision within 15  days  of  the  receipt  of  the  application.  If  the
obligatory customs duty payer refuses to accept the decision, he may apply
to the General Customs Administration for a reconsideration  of  the  case
within 15 days of the receipt of the decision.  If  the  decision  of  the
General Customs Administration is still  considered  unacceptable  by  the
obligatory customs duty payer, he may file a  suit  in  a  people's  court
within 15 days of the receipt of the decision.
  
          Chapter VI Legal Responsibility

Article 47
Evasion of Customs  control  in  one  of  the  forms  listed  below  shall
constitute a crime of smuggling:
(1) to transport, carry or send by post  into  or  out  of  the  territory
narcotic drugs, weapons or counterfeit currencies which are prohibited  by
the State from being imported or exported; to transport, carry or send  by
post into or out of the territory  obscene  objects  for  the  purpose  of
profit-making or dissemination; or to transport, carry or send by post out
of the territory cultural relics which are prohibited by  the  State  from
being exported;
(2) to transport, carry or send by post into or out of the territory,  for
the purpose of making a profit, articles in relatively large quantities or
of a relatively high value which are prohibited by the  State  from  being
imported or exported, but which are not  included  in  Item  (1)  of  this
Article; and goods or articles in relatively  large  quantities  or  of  a
relatively high value whose importation or exportation  is  restricted  by
the State or which  are  subject  to  the  collection  of  Customs  duties
according to law; or
(3) to sell, without Customs approval and payment of duties, bonded  goods
imported by special permission or goods listed for special duty  reduction
or exemption which are in relatively large quantities or of  a  relatively
high value.
Any armed smuggling or resistance by violence to  Customs  examination  of
smuggled goods or articles shall constitute a crime of smuggling, whatever
the quantity or value of the goods or articles involved.
The criminal punishments imposed by the people's court to  persons  guilty
of smuggling include imposing a fine and the confiscation of the  smuggled
goods or articles, of the means of transport used for smuggling and of the
illegal proceeds obtained therefrom.  Where an enterprise, an  institution
or a state organ or a public organization  is  guilty  of  smuggling,  the
judicial organ shall investigate and determine the criminal responsibility
of the person or persons in charge and  the  person  or  persons  directly
answerable for the offence, and issue an order to impose  a  fine  on  the
unit and confiscate the smuggled goods or articles, the means of transport
used for smuggling and the illegal proceeds obtained therefrom.
Article 48
If the smuggled goods and articles involved in  one  of  the  acts  listed
under Items (2) and (3) of Article  47  of  this  Law  are  not  large  in
quantity nor of high value, or where the carrying or sending  by  post  of
obscene objects into or out of the territory does  not  yet  constitute  a
crime of  smuggling,  the  Customs  may,  while  confiscating  the  goods,
articles or illegal proceeds obtained  therefrom,  concurrently  impose  a
fine on the person or persons concerned.

Article 49
Any of the following acts shall be dealt with as a crime of smuggling  and
shall be punishable in accordance with the provisions  of  Article  47  of
this Law:
(1) to purchase directly and illegally from a smuggler articles which  are
prohibited by the State from being imported; or to purchase  directly  and
illegally from a smuggler other smuggled goods or articles  in  relatively
large quantities or of a relatively high value; or
(2) to transport,  purchase  or  sell  on  inland  or  territorial  waters
articles which  are  prohibited  by  the  State  from  being  imported  or
exported; or to transport, purchase or sell  without  legal  certification
goods or articles whose importation or exportation is  restricted  by  the
State and which are in relatively large quantities or of a relatively high
value.
Where an act listed in the preceding paragraphs does not yet constitute  a
crime of smuggling, punishment shall be applied  in  accordance  with  the
provisions of Article 48 of this Law.
Article 50
Any individual who carries or sends by post articles for personal use into
or out of the territory in a quantity exceeding the reasonable  limit  and
fails to declare them to the Customs shall be made to pay the  duties  and
may be fined.

Article 51
A fine may be imposed for any of the  following  acts  which  violate  the
regulations on Customs control prescribed in this Law:
(1) for a means of transport to enter or leave the territory  at  a  place
without a Customs establishment;
(2) to fail to inform the Customs of the arrival and departure time  of  a
means of transport and the place where it will stay or any change of  such
a place;
(3) to fail to declare truthfully to the  Customs  the  import  or  export
goods or the transit, transshipment and through goods;
(4) to fail to  accept,  in  accordance  with  relevant  regulations,  the
checking and examination by the Customs of the means of  transport,  goods
or articles entering or leaving the territory;
(5) for an inward or outward means of transport to load or  unload  inward
or outward goods or articles or let  passengers  get  on  or  off  without
Customs approval;
(6) for an inward or outward means of transport staying at a place with  a
Customs establishment to leave without Customs approval;
(7) for an inward or outward means of transport en route  from  one  place
with a Customs establishment to another with a  Customs  establishment  to
move out of the territory or to a point in the territory where there is no
Customs establishment without completing  the  clearance  formalities  and
obtaining Customs approval;
(8) for an inward or outward means of transport to engage concurrently  in
or change to service within the territory without Customs approval;
(9) for an inward or outward vessel or aircraft which, by  force  majeure,
stops or lands at a place without a Customs establishment, or jettisons or
discharges goods or articles in the territory  to  fail  unjustifiably  to
report to the Customs authorities nearby;
(10) to open, pick up,  deliver,  forward,  change,  repack,  mortgage  or
transfer goods under Customs control without Customs approval;
(11) to open or break seals affixed by the Customs without authorization;
or
(12) to violate other provisions specified in this Law concerning  Customs
control so that the Customs cannot exercise or has to suspend control over
inward and outward means of transport, goods or articles.

Article 52
The smuggled goods and articles, illegal incomes and  means  of  transport
used for smuggling which are confiscated and the fines which  are  imposed
by order of the people's court shall all  be  turned  over  to  the  State
Treasury, and so shall be the smuggled  goods  and  articles  and  illegal
incomes which are confiscated and the fines which are imposed by  decision
of the Customs. It is the responsibility of  the  Customs  to  handle  all
smuggled goods and articles and the means of transport used for  smuggling
which are confiscated by order of the people's court or by decision of the
Customs and to turn them over to the State Treasury in accordance with the
regulations of the State Council.
Article 53
If the party concerned objects to the Customs decision of  punishment,  he
may hand in an application for a reconsideration of the  case,  either  to
the Customs establishment making the decision or to one at the next higher
level within 30 days of the receipt of the notification on punishment  or,
in  case  notification  is  impossible,  within  30  days  of  the  public
announcement of punishment. If the  party  concerned  finds  the  decision
reached after reconsideration still unacceptable, he may file a suit in  a
people's court within 30 days of the receipt of the  decision.  The  party
concerned may also file a suit directly in a people's court within 30 days
of the receipt of the notification on punishment or within 30 days of  the
public announcement of the punishment. If the party concerned  refuses  to
carry out the Customs decision and fails to apply for a reconsideration of
the case or file a suit in a people's court  within  the  prescribed  time
limit, the Customs establishment making the  decision  of  punishment  may
confiscate the deposit of the party  concerned  or  sell  off  the  goods,
articles or means of transport it  has  detained  to  substitute  for  the
penalty, or  ask  the  people's  court  for  mandatory  execution  of  the
decision.
Article 54
If the Customs causes damage to any inward and outward goods  or  articles
while examining them, it shall make up  for  the  actual  loss  from  such
damage.

Article 55
The criminal  responsibility  of  any  Customs  personnel  who  divide  up
confiscated  smuggled  goods  or  articles  among  themselves   shall   be
investigated and determined in accordance with Article 155 of the Criminal
Law of the People's Republic of  China.  No  Customs  personnel  shall  be
allowed to purchase confiscated smuggled goods or articles. Those who have
done so shall be made to return the goods or articles, and may be given  a
disciplinary sanction.
Article 56
Any Customs personnel who abuse  their  powers  and  intentionally  create
difficulties in or procrastinate the control and examination process shall
be given a disciplinary sanction. Those who  act  illegally  for  personal
gains, neglect their duties or connive  at  smuggling  shall  be  given  a
disciplinary sanction  or  investigated  for  criminal  responsibility  in
accordance with the law, depending on the seriousness of the case.
  
          Chapter VII Supplementary Provisions

Article 57
Terms used in this Law are defined as follows:
The term "inward and outward means of transport" means  various  types  of
vessels, vehicles, aircraft and pack-animals  which  enter  or  leave  the
territory carrying persons, goods or articles.
The term "transit, transshipment and through goods" means goods which come
from a place outside the territory and pass through the territory en route
to a place outside the territory. Among them, "transit  goods"  are  those
which pass through the territory by land, "transshipment goods" are  those
which do not pass through the territory  by  land  but  are  loaded  on  a
different means of transport at a place with a Customs establishment,  and
"through goods" are those which are carried into and out of the  territory
by the same vessel or aircraft.
The term "goods under Customs control" means import and export  goods  and
transit goods, transshipment goods and through goods listed under  Article
17 of this Law, temporarily imported and exported goods, bonded goods  and
other inward and outward goods for which Customs formalities have not been
completed.
The term "bonded goods" means goods which have entered  the  territory  by
approval of the Customs as  items  for  which  no  formalities  have  been
performed in the way of duty payment and which will be  reshipped  out  of
the territory after being stored, processed or assembled in the territory.
The term "Customs surveillance zone" means any seaport, railway or highway
station, airport, border pass  or  international  postal  matter  exchange
station where there is a Customs  establishment,  any  other  place  where
Customs  control  is  exercised,  and  any   place   without   a   Customs
establishment which has been approved by the State Council as a  point  of
entry into and exit from the territory.
Article 58
The Customs shall reward units or individuals for meritorious  service  in
providing information or assistance  which  leads  to  the  discovery  and
seizure of offenders against this Law. It shall  keep  the  identities  of
such units or individuals strictly confidential.
Article 59
The State Council shall draw up rules governing control over the means  of
transport, goods and articles going between the Special Economic Zones and
other specially designated areas and other parts of the territory.
Article 60
The General Customs Administration shall, pursuant to this Law,  formulate
rules of implementation to be reported to the State Council  for  approval
before they come into force.

Article 61
This Law shall go into effect as of July 1, 1987. The Provisional  Customs
Law of the People's Republic of China promulgated by the Central  People's
Government on April 18, 1951, shall be annulled therefrom.
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