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| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 420) | |
（第420号） |
The Regulation of the People's Republic of China on the Implementation of Customs Administrative Punishment, which was adopted at the 62nd regular work meeting of the State Council on September 1st, 2004, is hereby promulgated, and shall come into force as of November 1st, 2004. | |
《中华人民共和国海关行政处罚实施条例》已经2004年9月1日国务院第62次常务会议通过，现予公布，自2004年11月1日起施行。 |
Premier Wen Jiabao | |
总理 温家宝 |
September 19, 2004 | |
二00四年九月十九日 |
Regulation of the People's Republic of China on the Implementation of Customs Administrative Punishment | |
中华人民共和国海关行政处罚实施条例 |
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| Chapter I General Provisions | | 第一章 总则 |
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| Article 1 The present Implementation Regulation is formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) and the provisions of other relevant laws for the purpose of regulating customs administrative punishment, ensuring the customs' exercise of power according to law and protecting the lawful rights and interests of citizens, legal persons or other organizations. | | 第一条 为了规范海关行政处罚，保障海关依法行使职权，保护公民、法人或者其他组织的合法权益，根据《中华人民共和国海关法》（以下简称海关法）及其他有关法律的规定，制定本实施条例。 |
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| Article 2 The present Implementation Regulation shall be applicable to the smuggling acts not subject to criminal liabilities according to law and acts in violation of customs supervision provisions, and the handling of acts subject to the administrative punishment conducted by the customs according to the provisions of laws and administrative regulations. | | 第二条 依法不追究刑事责任的走私行为和违反海关监管规定的行为，以及法律、行政法规规定由海关实施行政处罚的行为的处理，适用本实施条例。 |
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| Article 3 The customs house administrative punishment shall be subject to the jurisdiction of the customs house that has discovered the illegal act, or may be ruled by the customs house at the place where the illegal act occurs. | | 第三条 海关行政处罚由发现违法行为的海关管辖，也可以由违法行为发生地海关管辖。 |
Cases over which two or more customs houses have jurisdictions shall be subject to the jurisdiction of the customs house that first discovers the illegal acts. | |
2个以上海关都有管辖权的案件，由最先发现违法行为的海关管辖。 |
If the jurisdiction of a case is not clear, the jurisdiction shall be determined by the relevant customs houses through negotiation. If they cannot reach an agreement through negotiation, they shall report to their common upper level customs house for designation of jurisdiction. | |
管辖不明确的案件，由有关海关协商确定管辖，协商不成的，报请共同的上级海关指定管辖。 |
For grave and complex cases, the General Administration of Customs shall designate jurisdiction. | |
重大、复杂的案件，可以由海关总署指定管辖。 |
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| Article 4 In case any customs house finds out any illegal act that shall be subject to the handling of other administrative department according to law, it shall transfer it to the relevant administrative department for handling; if the illegal act is suspected of committing a crime, it shall be transferred to the public security organ under the customs that investigates smuggling crimes or the local public security organ for handling according to law. | | 第四条 海关发现的依法应当由其他行政机关处理的违法行为，应当移送有关行政机关处理；违法行为涉嫌犯罪的，应当移送海关侦查走私犯罪公安机构、地方公安机关依法办理。 |
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| Article 5 In case such administrative punishments such as warning or fine is imposed upon any party in accordance with the present Implementation Regulation, but no entry/exit goods, articles or transportation vehicles are confiscated, the relevant party's obligations for paying taxes according to law, submitting import and export license certificate or handling of relevant customs formalities shall not be exempted. | | 第五条 依照本实施条例处以警告、罚款等行政处罚，但不没收进出境货物、物品、运输工具的，不免除有关当事人依法缴纳税款、提交进出口许可证件、办理有关海关手续的义务。 |
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| Article 6 In case anyone rejects or encumbers public security organs under the customs that investigate smuggling crimes from performing their duties according to law, the public security organs under the customs that investigate smuggling crimes, which is established at the customs houses directly under the General Administration of Customs and at the subsidiary customs house authorized by the customs house directly under the General Administration of Customs shall give punishment in accordance with the relevant provisions on the punishment in respect to management of public security. | | 第六条 抗拒、阻碍海关侦查走私犯罪公安机构依法执行职务的，由设在直属海关、隶属海关的海关侦查走私犯罪公安机构依照治安管理处罚的有关规定给予处罚。 |
In case anyone rejects or encumbers any other customs staff member from performing his duties according to law, it shall be reported to the local public security organ for handling according to law. | |
抗拒、阻碍其他海关工作人员依法执行职务的，应当报告地方公安机关依法处理。 |
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| Chapter II Smuggling Acts and Punishment | | 第二章 走私行为及其处罚 |
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| Article 7 In case anyone violates the Customs Law or other relevant laws and administrative regulations, evades customs supervision, evades taxes payable, or escapes the relevant prohibitive or restrictive entry/exit administration and has any of the following circumstances, such acts shall be determined as smuggling acts: | | 第七条 违反海关法及其他有关法律、行政法规，逃避海关监管，偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理，有下列情形之一的，是走私行为： |
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| (1) Transporting or carrying into or out of the territory the goods or articles prohibited or restricted by the state, or goods or articles subject to taxation according to law from the places where no customs house is established without the approval of the State Council or the organs authorized by the State Council; | | （一）未经国务院或者国务院授权的机关批准，从未设立海关的地点运输、携带国家禁止或者限制进出境的货物、物品或者依法应当缴纳税款的货物、物品进出境的； |
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| (2) Transporting, carrying, or mailing goods or articles prohibited or restricted by the state to enter or exit the territory or goods or articles subject to taxation to enter or exit the territory according to law by evading the customs supervision by ways of concealing, disguising, disguising the report, or falsely report or other ways when passing through the places where the customs house is established; | | （二）经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管，运输、携带、邮寄国家禁止或者限制进出境的货物、物品或者依法应当缴纳税款的货物、物品进出境的； |
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| (3) Evading customs supervision by using fabricated or altered handbooks, documentations, seals, account books, electronic data or by other means, or selling within the territory the goods, articles under customs supervision or overseas transportation vehicles entering into the territory without permission; | | （三）使用伪造、变造的手册、单证、印章、账册、电子数据或者以其他方式逃避海关监管，擅自将海关监管货物、物品、进境的境外运输工具，在境内销售的； |
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| (4) Causing goods or articles under customs supervisions out of the control of the customs house by using fabricated or altered handbooks, documentation, seals, account books, electronic data or falsely reporting the unit consumption of materials for finished products in processing trade; | | （四）使用伪造、变造的手册、单证、印章、账册、电子数据或者以伪报加工贸易制成品单位耗料量等方式，致使海关监管货物、物品脱离监管的； |
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| (5) Evading customs supervision by concealing, disguising, disguising the report, falsely reporting or by other ways to ship out of the zones without permission the goods or articles under the customs supervision in the bonded zones, export processing zones and other special customs supervision zones; or | | （五）以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管，擅自将保税区、出口加工区等海关特殊监管区域内的海关监管货物、物品，运出区外的； |
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| (6) Having other acts of evading customs supervision and constituting smuggling act. | | （六）有逃避海关监管，构成走私的其他行为的。 |
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| Article 8 In case anyone has any of the following acts, he shall be punished for smuggling: | | 第八条 有下列行为之一的，按走私行为论处： |
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| (1) Knowingly purchasing goods or articles imported through smuggling in violation of laws from smugglers directly; or | | （一）明知是走私进口的货物、物品，直接向走私人非法收购的； |
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| (2) Transporting, purchasing, or selling goods or articles prohibited or restricted by the state to enter or exit the territory or transporting, purchasing, or selling goods that shall pay taxes according to law without legal certificate in inner sea, marginal sea, boundary river, boundary lake, ships and the personnel carried by ships. | | （二）在内海、领海、界河、界湖，船舶及所载人员运输、收购、贩卖国家禁止或者限制进出境的货物、物品，或者运输、收购、贩卖依法应当缴纳税款的货物，没有合法证明的。 |
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| Article 9 In case anyone has any of the following acts as enumerated in Articles 7 and 8 of the present Implementation Regulations, he shall be punished according to the following provisions: | | 第九条 有本实施条例第七条、第八条所列行为之一的，依照下列规定处罚： |
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| (1) In the case of smuggling goods prohibited for import and export by the state, the smuggled goods and the illegal gains shall be confiscated, and a fine of less than RMB one million Yuan may be imposed concurrently; in case of smuggling goods prohibited to enter or exit the territory by the state, the smuggled goods and the illegal gains shall be confiscated, and a fine of less than RMB 100,000 Yuan may be imposed; | | （一）走私国家禁止进出口的货物的，没收走私货物及违法所得，可以并处100万元以下罚款；走私国家禁止进出境的物品的，没收走私物品及违法所得，可以并处10万元以下罚款； |
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| (2) In case anyone fails to submit its license certificate that should be submitted, but does not evade tax money, and smuggles goods or articles prohibited to enter or exit the territory by the state, the goods or articles and the illegal gains shall be confiscated, and a fine less than the equivalence of the goods or articles smuggled may be imposed concurrently; or | | （二）应当提交许可证件而未提交但未偷逃税款，走私国家限制进出境的货物、物品的，没收走私货物、物品及违法所得，可以并处走私货物、物品等值以下罚款； |
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| (3) In case anyone evades taxes payable but does not evade the administration of license certificates and smuggles goods or articles that shall pay taxes according to law, the goods or articles smuggled and the illegal gains shall be confiscated, and a fine of less than three times the taxable money evaded may also be imposed. | | （三）偷逃应纳税款但未逃避许可证件管理，走私依法应当缴纳税款的货物、物品的，没收走私货物、物品及违法所得，可以并处偷逃应纳税款3倍以下罚款。 |
Transportation vehicles specially used for smuggling or goods or articles used for covering the smuggling act, and transportation vehicles used for smuggling or goods or articles for covering the smuggling act for three or more times within two years shall be confiscated. The specially made equipments, interlayers or hidden cases for concealing goods or articles smuggled shall be confiscated or ordered to be dismantled. In case anyone conducts smuggling acts by using specially made equipment, interlayers or hidden cases, he shall be given a heavier punishment. | |
专门用于走私的运输工具或者用于掩护走私的货物、物品，2年内3次以上用于走私的运输工具或者用于掩护走私的货物、物品，应当予以没收。藏匿走私货物、物品的特制设备、夹层、暗格，应当予以没收或者责令拆毁。使用特制设备、夹层、暗格实施走私的，应当从重处罚。 |
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| Article 10 In case anyone colludes with a smuggler and provides loans, capital, account number, invoices, certificate, or customs documentation for the smuggler, or colludes with any smuggler and helps him to pick up, deliver, transport, keep, mail goods or articles smuggled or provides other conveniences for him, he shall be punished as an accomplice of the smuggling act, and the illegal gains shall be confiscated, and he shall be punished in accordance with the provisions of Article 9 of the Implementation Regulation. | | 第十条 与走私人通谋为走私人提供贷款、资金、账号、发票、证明、海关单证的，与走私人通谋为走私人提供走私货物、物品的提取、发运、运输、保管、邮寄或者其他方便的，以走私的共同当事人论处，没收违法所得，并依照本实施条例第九条的规定予以处罚。 |
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| Article 11 In case any customs declaration enterprise or customs clearance agent and enterprise permitted by the customs house to undertake such businesses as transportation, storage, processing, assembly, consignment sale, exhibition of goods under the customs supervision constitutes a crime of smuggling or engages in smuggling two or more times, the customs may revoke its registration and cancel its practicing qualification of customs declaration. | | 第十一条 报关企业、报关人员和海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的企业，构成走私犯罪或者1年内有2次以上走私行为的，海关可以撤销其注册登记、取消其报关从业资格。 |
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| Chapter III Acts in Violation of Customs Supervision Provisions and Penalties | | 第三章 违反海关监管规定的行为及其处罚 |
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| Article 12 Acts that violate the Customs Law and other relevant laws, administrative regulations and rules but does not constitute a smuggling act shall be acts in violation of customs supervision provisions. | | 第十二条 违反海关法及其他有关法律、行政法规和规章但不构成走私行为的，是违反海关监管规定的行为。 |
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| Article 13 In case anyone imports and exports goods prohibited to import and export by the state in violation of the state provisions on import and export administration, he shall be ordered to transport the goods back and have imposed a fine less than RMB 1 million Yuan. | | 第十三条 违反国家进出口管理规定，进出口国家禁止进出口的货物的，责令退运，处100万元以下罚款。 |
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| Article 14 In case anyone imports or exports goods restricted by the state in violation of the state provisions on import and export administration, the consignee or consignor of the import and export goods cannot submit license certificate when making declaration to the customs, the import or export goods shall not be discharged, and a fine of 30% the value of the goods shall be imposed upon him. | | 第十四条 违反国家进出口管理规定，进出口国家限制进出口的货物，进出口货物的收发货人向海关申报时不能提交许可证件的，进出口货物不予放行，处货物价值30%以下罚款。 |
In case anyone imports or exports goods falling within the scope of automatic import and export license administration in violation of the state provisions on import and export administration, the consignee or consignor of import and export goods fails to submit its automatic license certificate to the customs when making declaration, the import and export goods shall not be discharged. | |
违反国家进出口管理规定，进出口属于自动进出口许可管理的货物，进出口货物的收发货人向海关申报时不能提交自动许可证明的，进出口货物不予放行。 |
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| Article 15 In case the name, tariff serial number, quantity, specification, price, way of trading, place of origin, place of shipment, place of arrival, and final place of destination of the import and export goods or other items fail to be declared as they should be or declared falsely, punishment shall be given in accordance with the following provisions separately, and the illegal gains shall be confiscated, if any: | | 第十五条 进出口货物的品名、税则号列、数量、规格、价格、贸易方式、原产地、启运地、运抵地、最终目的地或者其他应当申报的项目未申报或者申报不实的，分别依照下列规定予以处罚，有违法所得的，没收违法所得： |
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| (1) If it affects the accuracy of the customs statistics, a warning shall be given or a fine of RMB 1000 Yuan up to 10,000 Yuan shall be given; | | （一）影响海关统计准确性的，予以警告或者处1000元以上1万元以下罚款； |
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| (2) If it affects the customs supervision order, a warning shall be given or a fine of RMB 1000 Yuan up to 30,000 Yuan shall be given; | | （二）影响海关监管秩序的，予以警告或者处1000元以上3万元以下罚款； |
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| (3) If it affects the state license certificate administration, a fine of 5% up to 30% the value of the goods shall be imposed; | | （三）影响国家许可证件管理的，处货物价值5%以上30%以下罚款； |
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| (4) If it affects the state tax collection, a fine of 30% up to 2 times the tax money evaded shall be given; or | | （四）影响国家税款征收的，处漏缴税款30%以上2倍以下罚款； |
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| (5) If it affects the state foreign exchange and export tax refund administration, a fine of 10% up to 50% of the declaration price may be imposed. | | （五）影响国家外汇、出口退税管理的，处申报价格10%以上50%以下罚款。 |
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| Article 16 In case any consignee or consignor of any import and export goods fails to provide the true conditions of the customs declaration matters entrusted by any customs declaration enterprise, which leads to the occurrence of any of the circumstances as prescribed in Article 15 of the present Implementation Regulation, the entrusting party shall be punished in accordance with the provisions of Article 15 of the present Implementation Regulation. | | 第十六条 进出口货物收发货人未按照规定向报关企业提供所委托报关事项的真实情况，致使发生本实施条例第十五条规定情形的，对委托人依照本实施条例第十五条的规定予以处罚。 |
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| Article 17 In case any customs declaration enterprise or customs clearance agent fails to make proper examination on the truthfulness of the conditions provided by a client, or neglects in work, which lead to the occurrence of any of the circumstances as prescribed in Article 15 of the present Implementation Regulation, the customs declaration enterprise shall be imposed upon a fine of 10% the value of the goods, suspended undertaking customs declaration business or practice within 6 months; if the circumstances are serious, its customs declaration registration shall be revoked, and its qualification for practicing customs declaration shall be cancelled. | | 第十七条 报关企业、报关人员对委托人所提供情况的真实性未进行合理审查，或者因工作疏忽致使发生本实施条例第十五条规定情形的，可以对报关企业处货物价值10%以下罚款，暂停其6个月以内从事报关业务或者执业；情节严重的，撤销其报关注册登记、取消其报关从业资格。 |
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| Article 18 In one of the following acts, a fine of 5% up to 30% the value of goods may be imposed upon, and the illegal gains shall be confiscated, if any: | | 第十八条 有下列行为之一的，处货物价值5%以上30%以下罚款，有违法所得的，没收违法所得： |
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| (1) Opening, drawing, delivering, shipping, exchanging, refitting, mortgaging, impawning, keeping, transferring, altering marks, using for other purposes or making other disposal on goods subject to customs supervision without permission of the customs; | | （一）未经海关许可，擅自将海关监管货物开拆、提取、交付、发运、调换、改装、抵押、质押、留置、转让、更换标记、移作他用或者进行其他处置的； |
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| (2) Keeping the goods under customs supervision outside the customs supervision zones without permission of the customs house; | | （二）未经海关许可，在海关监管区以外存放海关监管货物的； |
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| (3) Managing such businesses as the transportation, storage, processing, assembly, consignment sale and exhibition of goods under customs supervision, and failing to provide justifiable reasons for the relevant goods that are lost or lack in quantity or whose records are untrue; | | （三）经营海关监管货物的运输、储存、加工、装配、寄售、展示等业务，有关货物灭失、数量短少或者记录不真实，不能提供正当理由的； |
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| (4) Operating such businesses as the transportation, storage, processing, consignment sale, exhibition of bonded goods, and failing to handle such formalities as the receiving and keeping, delivery, carrying forward, and canceling after verification as required, or failing to go through the formalities at the customs house as required for suspension, extension, alteration or transferring the relevant contracts; | | （四）经营保税货物的运输、储存、加工、装配、寄售、展示等业务，不依照规定办理收存、交付、结转、核销等手续，或者中止、延长、变更、转让有关合同不依照规定向海关办理手续的； |
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| (5) Failing to declare to the customs house the unit consumption of materials for finished products in processing trade according to the facts; | | （五）未如实向海关申报加工贸易制成品单位耗料量的； |
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| (6) Failing to transport out of the territory the trans-boundary, transferring goods or through cargo within the prescribed time limit and keeping them within the territory without approval; | | （六）未按照规定期限将过境、转运、通运货物运输出境，擅自留在境内的； |
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| (7) Failing to re-transport out of the territory or into the territory the goods imported or exported temporarily within the prescribed time limit but keeping them within or outside the territory without permission; or | | （七）未按照规定期限将暂时进出口货物复运出境或者复运进境，擅自留在境内或者境外的； |
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| (8) Having other acts in violation of the customs supervision provisions, which makes the customs house incapable or being interrupted conducting supervision over the import or export goods. | | （八）有违反海关监管规定的其他行为，致使海关不能或者中断对进出口货物实施监管的。 |
Where the goods involved in the preceding provisions fall within those restricted to import or export by the state and needs to be submitted license certificates, if the parties fail to submit their license certificates within the prescribed time limit, a fine of 30% the value of the goods may be imposed upon; if there is any evasion of tax money, a fine of one time the tax money evaded may be given additionally. | |
前款规定所涉货物属于国家限制进出口需要提交许可证件，当事人在规定期限内不能提交许可证件的，另处货物价值30%以下罚款；漏缴税款的，可以另处漏缴税款1倍以下罚款。 |
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| Article 19 In case there occurs any of the following acts, a warning shall be given and a fine of 20% the value of goods may be imposed upon, and the illegal gains may be confiscated, if any: | | 第十九条 有下列行为之一的，予以警告，可以处物品价值20%以下罚款，有违法所得的，没收违法所得： |
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| (1) Opening, delivering, posting, transferring or making other disposal on articles entering or exiting the territory that have not been discharged by customs without the permission of the customs house; | | （一）未经海关许可，擅自将海关尚未放行的进出境物品开拆、交付、投递、转移或者进行其他处置的； |
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| (2) An individual fails to declare to customs for his transporting, carrying or posting self-used articles that exceed reasonable amount; | | （二）个人运输、携带、邮寄超过合理数量的自用物品进出境未向海关申报的； |
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| (3) An individual fails to make declaration to customs for transporting, carrying, or posting entry/exit self-used articles restricted by the state, which exceed the prescribed amount to enter or exit the territory but does not evade customs' supervision by ways of concealing or disguising; | | （三）个人运输、携带、邮寄超过规定数量但仍属自用的国家限制进出境物品进出境，未向海关申报但没有以藏匿、伪装等方式逃避海关监管的； |
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| (4) An individual transports, carries or posts articles to enter or exit the territory but makes false declaration; | | （四）个人运输、携带、邮寄物品进出境，申报不实的； |
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| (5) Failing to re-carry out of the territory or re-carry into the territory the articles allowed to enter or exit the territory but exempted from tax temporarily after customs registration; or | | （五）经海关登记准予暂时免税进境或者暂时免税出境的物品，未按照规定复带出境或者复带进境的； |
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| (6) A person who passes through the territory of a country keeps the articles carried by him within the territory without the approval of the customs house. | | （六）未经海关批准，过境人员将其所带物品留在境内的。 |
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| Article 20 In case anyone who fails to make declaration to the customs house for his transportation, carriage, posting goods prohibited by the state to enter or exit the territory, but does not evade customs' supervision by ways of concealing or disguising, the goods shall be confiscated or ordered to take back or destroyed or made technological handling under the customs supervision. | | 第二十条 运输、携带、邮寄国家禁止进出境的物品进出境，未向海关申报但没有以藏匿、伪装等方式逃避海关监管的，予以没收，或者责令退回，或者在海关监管下予以销毁或者进行技术处理。 |
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| Article 21 In case anyone does any of the following acts, he shall be given warnings, imposed a fine of less than RMB one hundred,000 Yuan, and the illegal gains shall be confiscated, if any: | | 第二十一条 有下列行为之一的，予以警告，可以处10万元以下罚款，有违法所得的，没收违法所得： |
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| (1) The transportation vehicles enter or exit the territory without passing through the places where customs house has been established; | | （一）运输工具不经设立海关的地点进出境的； |
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| (2) Entry/exit transportation vehicles staying at the customs supervision districts move away without the permission of the customs house; | | （二）在海关监管区停留的进出境运输工具，未经海关同意擅自驶离的； |
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| (3) Entry/exit transportation vehicles move away from one place that has established customs house to another such place without completing the handling of customs formalities and without approval of the customs house, but change to move overseas or place without establishing the customs house within the territory; and | | （三）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途改驶境外或者境内未设立海关的地点的； |
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| (4) The entry/exit transportation vehicles arrive or move away from the place where the customs house has established without making declaration to the customs and submitting the relevant documentation for checking or the documentations submitted are not true. | | （四）进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关申报、交验有关单证或者交验的单证不真实的。 |
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Article 22 In case anyone does any of the following acts, he shall be given warnings, imposed a fine of less than 50,000 Yuan, and the illegal gains shall be confiscated, if any:
．．．．．． | | 第二十二条 有下列行为之一的，予以警告，可以处5万元以下罚款，有违法所得的，没收违法所得：
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