| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
(No. 51) | |
（第五十一号） |
The Customs Law of the People's Republic of China, as adopted at the 19th Session of the Standing Committee of the Sixth National People's Congress of the People's Republic of China on January 22, 1987, is hereby issued and shall come into force as of July 1, 1987. | |
《中华人民共和国海关法》已由中华人民共和国第六届全国人民代表大会常务委员会第十九次会议于一九八七年一月二十二日通过，现予公布，自一九八七年七月一日起施行。 |
President of the People's Republic of China: Li Xiannian | |
中华人民共和国主席 李先念 |
January 22, 1987 | |
一九八七年一月二十二日 |
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA | |
中华人民共和国海关法 |
(Adopted at the 19thSession of the Standing Committee of the Sixth National People's Congress on January 22, 1987) | |
（１９８７年１月２２日第六届全国人民代表大会常务委员会第十九次会议通过） |
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| CHAPTER I GENERAL PROVISIONS | | 第一章 总 则 |
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| 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. | | 第一条 为了维护国家的主权和利益，加强海关监督管理，促进对外经济贸易和科技文化交往，保障社会主义现代化建设，特制定本法。 |
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| 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. | | 第二条 中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。海关依照本法和其他有关法律、法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。 |
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| Article 3. The State Council shall set up the General Customs Administration which shall exercise unified administration of the customs establishments throughout the country. | | 第三条 国务院设立海关总署，统一管理全国海关。 |
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. | |
国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系，不受行政区划的限制。 |
The customs establishments shall exercise their functions and powers independently in accordance with the law, and shall be responsible to the General Customs Administration. | |
海关依法独立行使职权，向海关总署负责。 |
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| Article 4. A customs establishment shall exercise the following powers: | | 第四条 海关可以行使下列权力： |
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| (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; | | （一） 检查进出境运输工具，查验进出境货物、物品；对违反本法或者其他有关法律、法规的，可以扣留。 |
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| (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; | | （二） 查阅进出境人员的证件；查问违反本法或者其他有关法律、法规的嫌疑人，调查其违法行为。 |
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| (3) to examine and make copies of contracts, invoices, book accounts, bills, records, documents, business letters and cables, audio and video recordings 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; | | （三） 查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单据、记录、文件、业务函电、录音录像制品和其他资料；对其中与违反本法或者其他有关法律、法规的进出境运输工具、货物、物品有牵连的，可以扣留。 |
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| (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. | | （四） 在海关监管区和海关附近沿海沿边规定地区，检查有走私嫌疑的运输工具和有藏匿走私货物、物品嫌疑的场所，检查走私嫌疑人的身体；对走私罪嫌疑人，经关长批准，可以扣留移送司法机关，扣留时间不超过二十四小时，在特殊情况下可以延长至四十八小时。 |
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; | |
海关附近沿海沿边规定地区的范围，由海关总署和国务院公安部门会同有关省级人民政府确定。 |
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| (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 | | （五） 进出境运输工具或者个人违抗海关监管逃逸的，海关可以连续追至海关监管区和海关附近沿海沿边规定地区以外，将其带回处理。 |
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| (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. | | （六） 海关为履行职责，可以配备武器。海关工作人员佩带和使用武器的规则，由海关总署会同国务院公安部门制定，报国务院批准。 |
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| 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. | | 第五条 进出境运输工具、货物、物品，必须通过设立海关的地点进境或者出境。在特殊情况下，需要经过未设立海关的地点临时进境或者出境的，必须经国务院或者国务院授权的机关批准，并依照本法规定办理海关手续。 |
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| 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. | | 第六条 进出口货物，除另有规定的外，由海关准予注册的报关企业或者有权经营进出口业务的企业负责办理报关纳税手续。上述企业的报关员应当经海关考核认可。 |
The customs formalities 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. | |
进出境物品的所有人可以自行办理报关纳税手续， 也可以委托他人办理报关纳税手续。 |
The agent entrusted to complete the declaration formalities shall abide by all provisions of this Law applicable to the owner. | |
接受委托办理报关手续的代理人，应当遵守本法对其委托人的各项规定。 |
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| 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 civilised manner. | | 第七条 海关工作人员必须遵守法律、法规，秉公执法，忠于职守，文明服务。 |
No unit or individual may obstruct the Customs from performing its duties according to law. | |
海关依法执行职务，任何单位和个人不得阻挠。 |
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. | |
海关执行职务受到抗拒时，执行有关任务的公安机关和人民武装警察部队应当予以协助。 |
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| CHAPTER II INWARD AND OUTWARD MEANS OF TRANSPORT | | 第二章 进出境运输工具 |
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| 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. | | 第八条 进出境运输工具到达或者驶离设立海关的地点时，运输工具负责人应当向海关如实申报，交验单证，并接受海关监管和检查。 |
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. | |
停留在设立海关的地点的进出境运输工具，未经海关同意，不得擅自驶离。 |
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. | |
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的，应当符合海关监管要求，办理海关手续；未办结海关手续的，不得改驶境外。 |
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| 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 authorities; in the absence of such specification, the routes shall be designated by the Customs. | | 第九条 进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，应当按照交通主管机关规定的路线行进；交通主管机关没有规定的，由海关指定。 |
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| 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 articles will take place. | | 第十条 进出境船舶、火车、航空器到达和驶离时间、停留地点、停留期间更换地点以及装卸货物、物品时间，运输工具负责人或者有关交通运输部门应当事先通知海关。 |
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| 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. | | 第十一条 运输工具装卸进出境货物、物品或者上下进出境旅客，应当接受海关监管。 |
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. | |
货物、物品装卸完毕，运输工具负责人应当向海关递交反映实际装卸情况的交接单据和记录。 |
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. | |
上下进出境运输工具的人员携带物品的，应当向海关如实申报，并接受海关检查。 |
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| 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. | | 第十二条 海关检查进出境运输工具时，运输工具负责人应当到场，并根据海关的要求开启舱室、房间、车门；有走私嫌疑的，并应当开拆可能藏匿走私货物、物品的部位，搬移货物、物料。 |
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. | |
海关根据工作需要，可以派员随运输工具执行职务，运输工具负责人应当提供方便。 |
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| 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. | | 第十三条 进境的境外运输工具和出境的境内运输工具 ， 未向海关办理手续并缴纳关税，不得转让或者移作他用。 |
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| 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. | | 第十四条 进出境船舶和航空器兼营境内客、货运输，需经海关同意，并应当符合海关监管要求。 |
Customs formalities shall be completed with the Customs for an inward or outward means of transport to change to transport business within the territory. | |
进出境运输工具改营境内运输，需向海关办理手续。 |
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| 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. | | 第十五条 沿海运输船舶、渔船和从事海上作业的特种船舶，未经海关同意，不得载运或者换取、买卖、转让进出境货物、物品。 |
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| 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. | | 第十六条 进出境船舶和航空器， 由于不可抗力的原因， 被迫在未设立海关的地点停泊、降落或者抛掷、起卸货物、物品，运输工具负责人应当立即报告附近海关。 |
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| CHAPTER III INWARD AND OUTWARD GOODS | | 第三章 进出境货物 |
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| 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. | | 第十七条 进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出境止，过境、转运和通运货物自进境起到出境止，应当接受海关监管。 |
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| 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. | | 第十八条 进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证和有关单证。国家限制进出口的货物，没有进出口许可证的，不予放行，具体处理办法由国务院规定。 |
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. | |
进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人除海关特准的外应当在装货的二十四小时以前，向海关申报。 |
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. | |
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。 |
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| Article 19. All import 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. | | 第十九条 进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为必要时，可以径行开验、复验或者提取货样。 |
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. | |
经收发货人申请，海关总署批准，其进出口货物可以免验。 |
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| 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. | | 第二十条 除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。 |
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| 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. | | 第二十一条 进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的， 其进口货物由海关提取变卖处理。 所得价款在扣除运输、装卸、储存等费用和税款后， 尚有余款的， 自货物变卖之日起一年内，经收货人申请，予以发还，逾期无人申请的，上缴国库。 |
Inward goods confirmed by the Customs to be mis-discharged 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. | |
确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；必要时，经海关批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。 |
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. | |
前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。 |
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. | |
收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理；所得价款在扣除运输、装卸、储存等费用后，上缴国库。 |
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| 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. | | 第二十二条 经海关批准暂时进口或者暂时出口的货物，应当在六个月内复运出境或者复运进境；在特殊情况下，经海关同意，可以延期。 |
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| 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. | | 第二十三条 经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续。 |
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| 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. | | 第二十四条 进口货物应当由收货人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物的出境地海关办理海关手续。 |
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. | |
经收发货人申请，海关同意，进口货物的收货人可以在设有海关的指运地、出口货物的发货人可以在设有海关的启运地办理海关手续。上述货物的转关运输，应当符合海关监管要求；必要时，海关可以派员押运。 |
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. | |
经电缆、管道或者其他特殊方式输送进出境的货物，经营单位应当定期向指定的海关申报和办理海关手续。 |
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| 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. | | 第二十五条 过境、转运和通运货物，运输工具负责人应当向进境地海关如实申报，并应当在规定期限内运输出境。 |
The Customs may examine such goods whenever it considers this necessary. | |
海关认为必要时，可以查验过境、转运和通运货物。 |
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| 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. | | 第二十六条 海关监管货物，未经海关许可，任何单位和个人不得开拆、提取、交付、发运、调换、改装、抵押、转让或者更换标记。 |
Seals affixed by the Customs may not be opened or broken by any person without customs authorization. | |
海关加施的封志，任何人不得擅自开启或者损毁。 |
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. | |
存放海关监管货物的仓库、场所的经理人应当按照海关规定，办理收存、交付手续。 |
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. | |
在海关监管区外存放海关监管货物，应当经海关同意，并接受海关监管。 |
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| 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. | | 第二十七条 进出境集装箱的监管办法，打捞进出境货物和沉船的监管办法、边境小额贸易进出口货物的监管办法，以及本法未具体列明的其他进出境货物的监管办法，由海关总署或者由海关总署会同国务院有关部门另行制定。 |
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| CHAPTER IV INWARD AND OUTWARD ARTICLES | | 第四章 进出境物品 |
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| 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. | | 第二十八条 个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。 |
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| Article 29. All inward and outward articles shall be accurately declared to the Customs by the owner and shall be subject to customs examination. | | 第二十九条 进出境物品的所有人应当向海关如实申报，并接受海关查验。 |
Seals affixed by the Customs may not be opened or broken by any person without authorization. | |
海关加施的封志，任何人不得擅自开启或者损毁。 |
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| 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. | | 第三十条 进出境邮袋的装卸、转运和过境，应当接受海关监管。邮政企业应当向海关递交邮件路单。 |
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. | |
邮政企业应当将开拆及封发国际邮袋的时间事先通知海关，海关应当按时派员到场监管查验。 |
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| 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. | | 第三十一条 邮运进出境的物品，经海关查验放行后，有关经营单位方可投递或者交付。 |
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| 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. | | 第三十二条 经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。 |
Persons passing through the territory may not leave in the territory, without customs approval, the articles they carry with them. | |
过境人员未经海关批准，不得将其所带物品留在境内。 |
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| 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. | | 第三十三条 进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本法第二十一条的规定处理。 |
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| 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. | | 第三十四条 享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境，依照《中华人民共和国外交特权与豁免条例》的规定办理。 |
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| CHAPTER V CUSTOMS DUTIES | | 第五章 关税 |
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| 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. | | 第三十五条 准许进出口的货物、进出境的物品，除本法另有规定的外，由海关依照进出口税则征收关税。进出口税则应当公布。 |
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| 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. | | 第三十六条 进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。 |
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| 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. | | 第三十七条 进出口货物的纳税义务人，应当自海关填发税款缴纳证的次日起七日内缴纳税款；逾期缴纳的，由海关征收滞纳金。超过三个月仍未缴纳的，海关可以责令担保人缴纳税款或者将货物变价抵缴；必要时，可以通知银行在担保人或者纳税义务人存款内扣缴。 |
The payment of duties on inward or outward articles shall be made, prior to their release, by the obligatory customs duty payer. | |
进出境物品的纳税义务人，应当在物品放行前缴纳税款。 |
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| 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. | | 第三十八条 进口货物以海关审定的正常到岸价格为完税价格，出口货物以海关审定的正常离岸价格扣除出口税为完税价格。到岸价格和离岸价格不能确定时，完税价格由海关估定。 |
The duty-paying value of an inward or outward article shall be fixed by the Customs. | |
进出境物品的完税价格，由海关确定。 |
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| Article 39. Duty reduction or exemption shall be granted for import or export goods and inward or outward articles listed below: | | 第三十九条 下列进出口货物、进出境物品，减征或者免征关税： |
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| (1) advertising items and trade samples of no commercial value; | | （一）无商业价值的广告品和货样； |
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| (2) materials presented free of charge by foreign governments or international organizations; | | （二）外国政府、国际组织无偿赠送的物资； |
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| (3) goods to which damage or loss has occurred prior to customs release; | | （三）在海关放行前遭受损坏或者损失的货物； |
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| (4) articles of a quantity or value within the fixed limit; | | （四）规定数额以内的物品； |
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| (5) other goods and articles specified by law as items for duty reduction or exemption; and | | （五）法律规定减征、免征关税的其他货物、物品； |
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| (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. | | （六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。 |
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| 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. | | 第四十条 经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物。有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。特定减税或者免税的范围和办法，由国务院规定。 |
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. | |
边境小额贸易减征或者免征关税的范围和办法，由国务院或者国务院授权的机关规定。 |
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| 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. | | 第四十一条 依照前条规定减征或者免征关税进口的货物、物品，只能用于特定地区、特定企业或者特定用途，未经海关核准并补缴关税，不得移作他用。 |
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| Article 42. Temporary duty reduction or exemption not specified in Article 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. | | 第四十二条 本法第三十九条、第四十条规定范围以外的临时减征或者免征关税，由海关总署或者海关总署会同国务院财政部门按照国务院的规定审查批准。 |
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| 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. | | 第四十三条 经海关批准暂时进口或者暂时出口的货物，以及特准进口的保税货物，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳关税。 |
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| 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. | | 第四十四条 进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。 |
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| 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. | | 第四十五条 海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。 |
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| 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. | | 第四十六条 纳税义务人同海关发生纳税争议时，应当先缴纳税款，然后自海关填发税款缴纳征之日起三十日内，向海关书面申请复议，海关应当自收到复议申请之日起十五日内作出复议决定；纳税义务人对海关的复议决定不服的，可以自收到复议决定书之日起十五日内向海关总署申请复议；对海关总署作出的复议决定仍然不服的，可以自收到复议决定书之日起十五日内，向人民法院起诉。 |
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| CHAPTER VI LEGAL RESPONSIBILITY | | 第六章 法律责任 |
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| Article 47. Evasion of customs control in one of the forms listed below shall constitute a crime of smuggling: | | 第四十七条 逃避海关监管，有下列行为之一的，是走私罪： |
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| (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; | | （一）运输、携带、邮寄国家禁止进出口的毒品、武器、伪造货币进出境的，以牟利、传播为目的运输、携带、邮寄淫秽物品进出境的，或者运输、携带、邮寄国家禁止出口的文物出境的； |
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| (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 | | （二）以牟利为目的，运输、携带、邮寄除前项所列物品外的国家禁止进出口的其他物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境，数额较大的； |
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| (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. | | （三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
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. | |
以武装掩护走私的，以暴力抗拒检查走私货物、物品的，不论数额大小，都是走私罪。 |
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. | |
犯走私罪的，由人民法院依法判处刑事处罚包括判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。 |
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. | |
企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。 |
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| Article 48. If the smuggled goods and articles involved in one of the acts listed under item (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. | | 第四十八条 有本法第四十七条第（二）、（三）项所列行为之一，走私货物、物品数额不大的，或者携带、邮寄淫秽物品进出境不构成走私罪的，由海关没收货物、物品、违法所得，可以并处罚款。 |
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| 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: | | 第四十九条 有下列行为之一的，按走私罪论处，依照本法第四十七条的规定处罚： |
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| (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 | | （一）直接向走私人非法收购国家禁止进口的物品的，或者直接向走私人非法收购走私进口的其他货物、物品、数额较大的； |
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| (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. | | （二）在内海、领海运输、收购、贩卖国家禁止进出口的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，数额较大，没有合法证明的。 |
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. | |
有前款所列行为之一，尚不构成走私罪的，依照本法第四十八条的规定处罚。 |
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| Article 50. Any individual who carries or sends by post quantity exceeding the reasonable limit and fails to declare them to the Customs shall be made to pay the duties and may be fined. | | 第五十条 个人携带、邮寄超过合理数量的自用物品进出境，未向海关申报的，责令补缴关税，可以处以罚款。 |
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| Article 51. A fine may be imposed for any of the following acts which violate the regulations on customs control prescribed in this Law: | | 第五十一条 有下列违反本法关于海关监管规定的行为之一的，可以处以罚款： |
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| (1) for a means of transport to enter or leave the territory at a place without a customs establishment; | | （一）运输工具不经设立海关的地点进出境的； |
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| (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; | | （二）不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的； |
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| (3) to fail to declare truthfully to the Customs the import or export goods or the transit, transshipment and through goods; | | （三）进出口货物、物品或者过境、转运、通运货物向海关申报不实的； |
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| (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; | | （四）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的； |
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| (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; | | （五）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的； |
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| (6) for an inward or outward means of transport staying at a place with a customs establishment to leave without customs approval; | | （六）在设立海关的地点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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| (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; | | （七）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，中途擅自改驶境外或者境内未设立海关的地点的； |
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| (8) for an inward or outward means of transport to engage concurrently in or change to service within the territory without customs approval; | | （八）进出境运输工具，未经海关同意，擅自兼营或者改营境内运输的； |
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| (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; | | （九）由于不可抗力的原因，进出境船舶和航空器被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品，无正当理由，不向附近海关报告的； |
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| (10) to open, pick up, deliver, forward, change, repack, mortgage or transfer goods under customs control without customs approval; | | （十）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押或者转让海关监管货物的； |
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| (11) to open or break seals affixed by the Customs without authorization; or | | （十一）擅自开启或者损毁海关封志的； |
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| (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. | | （十二）违反本法关于海关监管的其他规定，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。 |
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| 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. | | 第五十二条 人民法院判处没收的走私货物、物品、违法所得、走私运输工具和罚金，海关决定没收的走私货物、物品、违法所得和罚款，全部上缴国库。法院判处没收的和海关决定没收的走私货物、物品、走私运输工具，由海关依照国务院的规定处理，上缴国库。 |
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| 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 the 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. | | 第五十三条 当事人对海关的处罚决定不服的，可以自收到处罚通知书之日起三十日内，海关无法通知的，自海关的处罚决定公告之日起三十日内，向作出处罚决定的海关或者上一级海关申请复议；对复议决定仍然不服的，可以自收到复议决定书之日起三十日内，向人民法院起诉。当事人也可以自收到处罚通知书之日或者自海关的处罚决定公告之日起三十日内，直接向人民法院起诉。当事人逾期不履行海关的处罚决定又不申请复议或者向人民法院起诉的，作出处罚决定的海关可以将其保证金没收或者将其被扣留的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。 |
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| 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. | | 第五十四条 海关在查验进出境货物、物品时，损坏被查验的货物、物品的，应当赔偿实际损失。 |
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| 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. | | 第五十五条 海关工作人员私分没收的走私货物、物品的，依照刑法第一百五十五条的规定追究刑事责任。 |
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. | |
海关工作人员不得购买没收的走私货物、物品；购买没收的走私货物、物品的，责令退还，并可以给予行政处分。 |
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| 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. | | 第五十六条 海关工作人员滥用职权，故意刁难、拖延监管、查验的，给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，给予行政处分或者依法追究刑事责任。 |
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| CHAPTER VII SUPPLEMENTARY PROVISIONS | | 第七章 附则 |
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| Article 57. Terms used in this Law are defined as follows: | | 第五十七条 本法下列用语的含义： |
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. | |
“进出境运输工具”，是指用以载运人员、货物、物品进出境的各种船舶、车辆、航空器和驮畜。 |
The term " transit, transshipment and through goods " means goods which come from a place outside the territory and pass through the territory enroute 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. | |
“过境、转运和通运货物”，是指由境外启运、通过中国境内继续运往境外的货物。其中，通过境内陆路运输的，称“过境货物”；在境内设立海关的地点换装运输工具，而不通过境内陆路运输的，称“转运货物”；由船舶、航空器载运进境并由原装运输工具载运出境的，称“通运货物”。 |
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. | |
“海关监管货物”，是指本法第十七条所列的进出口货物，过境、转运、通运货物，以及暂时进出口货物、保税货物和其他尚未办结海关手续的进出境货物。 |
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. | |
“保税货物”，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配后复运出境的货物。 |
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. | |
“海关监管区”，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局（交换站）和其他有海关监管业务的场所，以及虽未设立海关，但是经国务院批准的进出境地点。 |
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| 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. | | 第五十八条 海关对检举或者协助查获违反本法案件的有功单位和个人，应当给予奖励。对于检举违法行为的单位和个人，海关应当负责保密。 |
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| 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. | | 第五十九条 经济特区等特定地区同境内其他地区之间往来的运输工具、货物、物品的监管办法，由国务院另行规定。 |
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| 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. | | 第六十条 海关总署根据本法制定实施细则，报国务院批准后施行。 |
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| 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. | | 第六十一条 本法自一九八七年七月一日起施行。一九五一年四月十八日中央人民政府公布的《中华人民共和国暂行海关法》同时废止。 |
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