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Decisions of the Standing Committee of the National People's Congress on Amending the Customs Law of the People's Republic of China [Effective]
全国人民代表大会常务委员会关于修改《中华人民共和国海关法》的决定 [现行有效]
【法宝引证码】

Executive Order Given by President Jiang Zemin of the People's Republic of China

 

中华人民共和国主席令


(No. 35)
 
(第三十五号)


On July 8, 2000, the sixteenth meeting of the Standing Committee of the Ninth National People's Congress adopted the Decisions of the Standing Committee of the National People's Congress on Amending the Customs Law of the People's Republic of China. The revised law will be implemented as of January 1, 2001.
 
《全国人民代表大会常务委员会关于修改〈中华人民共和国海关法〉的决定》已由中华人民共和国第九届全国人民代表大会常务委员会第十六次会议于2000年7月8日通过,现予公布,自2001年1月1日起施行。

President of the People's Republic of China: Jiang Zemin
 
中华人民共和国主席 江泽民

July 8, 2000
 
二000年七月八日

Decision of the Standing Committee of the National People's Congress on Amending the Customs Law of the People's Republic of China
 
全国人民代表大会常务委员会关于修改《中华人民共和国海关法》的决定

(Adopted at the sixteenth meeting of the Standing Committee of the Ninth National People's Congress on July 8, 2000)
 
(2000年7月8日第九届全国人民代表大会常务委员会第十六次会议通过)


The sixteenth meeting of the Standing Committee of the Ninth National People's Congress decided to revise the portions of China's Customs Law as follows:
 
第九届全国人民代表大会常务委员会第十六次会议决定对《中华人民共和国海关法》作如下修改:

 
1. Article 2: China's State Department is responsible for supervising and controlling all aspects of the Customs law. In accordance with this law and other government regulations, the State Department shall control the inward and outward movement of both people and objects. This includes the transportation of goods, luggage, and postal items. The State Department shall also collect custom duties, prosecute and prevent smuggling, and record statistics.   一、第二条修改为:“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、行政法规,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。”

 
2. Article 4 is added: The State shall create a Public Security Department within the General Customs. The department will have its own police officers who will be responsible for the investigation, detention, arrest, and preliminary examination of smuggling.   二、增加一条,作为第四条:“国家在海关总署设立专门侦查走私犯罪的公安机构,配备专职缉私警察,负责对其管辖的走私犯罪案件的侦查、拘留、执行逮捕、预审。

Officers are required to act in accordance with theThe public security department of a Customs office responsible for the investigation of the crime of smuggling shall conduct the investigation, detention, arrest and preliminary examination in accordance with the Criminal Procedure law of the People's Republic of China卧槽不见了.
 
“海关侦查走私犯罪公安机构履行侦查、拘留、执行逮捕、预审职责,应当按照《中华人民共和国刑事诉讼法》的规定办理。

The public security department of the Customs may establish branch offices in accordance with relevant State regulations. Each branch office shall transfer the case under its investigation for prosecution to the relevant People's Procuratorate in accordance with law.
 
“海关侦查走私犯罪公安机构根据国家有关规定,可以设立分支机构。各分支机构办理其管辖的走私犯罪案件,应当依法向有管辖权的人民检察院移送起诉。

The local public security departments shall cooperate with the public security departments of the Customs during smuggling investigations.
 
“地方各级公安机关应当配合海关侦查走私犯罪公安机构依法履行职责。”

 
3.One article is added as Article 5.The State adopts a unified, joint, and comprehensive system for the suppression of the crime of smuggling. The Customs shall be responsible for the organization, coordination, and control of smuggling investigations. The State Council shall formulate relevant regulations.   三、增加一条,作为第五条:“国家实行联合缉私、统一处理、综合治理的缉私体制。海关负责组织、协调、管理查缉走私工作。有关规定由国务院另行制定。

Cases of smuggling detected by the various administrative law-enforcement departments shall be transferred to the Customs for administrative sanctions. If the case constitutes a crime, it shall be transferred either to the public security department of the Customs or to the local public security department, which will handle the case in accordance with its respective competence and legal procedures.
 
“各有关行政执法部门查获的走私案件,应当给予行政处罚的,移送海关依法处理;涉嫌犯罪的,应当移送海关侦查走私犯罪公安机构、地方公安机关依据案件管辖分工和法定程序办理。”

 
4. Article 4 becomes Article 6, and the clauses are respectively revised as:(1) to check incoming and outgoing transport and examine incoming and outgoing goods and articles; to detain those entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations.   四、第四条改为第六条,第一项修改为:“(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、行政法规的,可以扣留。”

(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 administrative regulations and investigate their illegal activities.
 
第二项修改为:“(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、行政法规的嫌疑人,调查其违法行为。”

(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 incoming and outgoing transport, goods and articles; to detain those items, goods, and articles entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
 
第三项修改为:“(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、行政法规的进出境运输工具、货物、物品有牵连的,可以扣留。”

(4) to search, within a Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs establishment, relevant means of transport suspected of involvement in smuggling, storage places suspected of concealing smuggled goods and articles, and to search the relevant means of transport and goods and articles of persons suspected of smuggling. Upon the approval of the director of the Customs office with direct jurisdiction, or of the authorized director of the Customs department under it, the means of transport, goods and articles, and suspected smuggler(s) may be detained. Such detention of the suspected smuggler(s) shall not exceed 24 hours and, under special circumstances, may be extended to 48 hours.
 
第四项修改为:“(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;对有走私嫌疑的运输工具、货物、物品和走私犯罪嫌疑人,经直属海关关长或者其授权的隶属海关关长批准,可以扣留;对走私犯罪嫌疑人,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。

In the area outside of the Customs surveillance zone or not in the specified coastal or border area in the vicinity of a Customs establishment, when investigating smuggling, upon the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, the Customs officials may search the means of transport suspected to be smuggling and places suspected to be hiding smuggled goods and articles. The parties involved shall be present at the search site. In case the parities are not present, the search can also be conducted in the presence of witnesses, and the means of transport, goods, and articles, which can be proved as evidence for smuggling, may be detained.
 
“在海关监管区和海关附近沿海沿边规定地区以外,海关在调查走私案件时,对有走私嫌疑的运输工具和除公民住处以外的有藏匿走私货物、物品嫌疑的场所,经直属海关关长或者其授权的隶属海关关长批准,可以进行检查,有关当事人应当到场;当事人未到场的,在有见证人在场的情况下,可以径行检查;对其中有证据证明有走私嫌疑的运输工具、货物、物品,可以扣留。

The scope of the specified coastal or border area in the vicinity of a Customs office 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。”

One clause is added as Clause 5:(5)When investigating smuggling, with the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, investigations may be conducted over the deposits or transfers of units or personnel under investigation in the financial institutions or post offices.
 
增加一项,作为第五项:“(五)在调查走私案件时,经直属海关关长或者其授权的隶属海关关长批准,可以查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款。”

One clause is added as Clause 8:(8) Other powers of the Customs office are stipulated by laws and regulations.
 
增加一项,作为第八项:“(八)法律、行政法规规定由海关行使的其他权力。”

 
5. One article is added as Article 7:Each locality and department shall support the execution of power of the Customs office, and shall not obstruct the law-enforcement of the Customs office in violation of law.   五、增加一条,作为第七条:“各地方、各部门应当支持海关依法行使职权,不得非法干预海关的执法活动。”

 
6. Clauses 1 and 2 of Article 6 become Article 9 and Clause 1 is revised as:Unless otherwise provided for, all import and export goods must be declared and duties on them paid by their sender or receiver or by representatives entrusted by the sender or receiver and approved by and registered with the Customs.   六、第六条第一款、第二款改为第九条,第一款修改为:“进出口货物,除另有规定的外,可以由进出口货物收发货人自行办理报关纳税手续,也可以由进出口货物收发货人委托海关准予注册登记的报关企业办理报关纳税手续。”

 
7. Clause 3 of Article 6 becomes Article 10 and is revised as:If entrusted by the sender or receiver of the import or export goods, the representative handling the declaration procedure shall present to the Customs office a document certifying power of attorney and signed by the entrusting party, and shall abide by all provisions of this Law applicable to the entrusting party.   七、第六条第三款改为第十条,修改为:“报关企业接受进出口货物收发货人的委托,以委托人的名义办理报关手续的,应当向海关提交由委托人签署的授权委托书,遵守本法对委托人的各项规定。

If entrusted by the sender of the exports or the receiver of the imports, but handling the declaration procedure in its own name, the representative shall bear the same legal responsibility as that of the sender or the receiver.
 
“报关企业接受进出口货物收发货人的委托,以自己的名义办理报关手续的,应当承担与收发货人相同的法律责任。

When entrusting the representative to handle the declaration procedure, the entrusting party shall provide the representative with truthful information about the entrusted declaration. When entrusted to handle the declaration procedure, the representative shall make reasonable verification of the facts provided by the entrusting party.
 
“委托人委托报关企业办理报关手续的,应当向报关企业提供所委托报关事项的真实情况;报关企业接受委托人的委托办理报关手续的,应当对委托人所提供情况的真实性进行合理审查。”

 
8. One article is added as Article 11:The senders or receivers of the goods exported or imported as well as the representative shall register themselves for declaration activities at the Customs office in accordance with law. In addition, those persons declaring shall present proof of qualifications. No enterprises or persons can conduct declaration activities at the Customs office without registration or qualification.   八、增加一条,作为第十一条:“进出口货物收发货人、报关企业办理报关手续,必须依法经海关注册登记。报关人员必须依法取得报关从业资格。未依法经海关注册登记的企业和未依法取得报关从业资格的人员,不得从事报关业务。

Representation enterprises or persons shall not act as illegal agents of others or conduct declaration activities outside of their business scope.
 
“报关企业和报关人员不得非法代理他人报关,或者超出其业务范围进行报关活动。”

 
9. Clauses 2 and 3 of Article 7 become Article 12 and are revised as:No unit or individual may obstruct the Customs office from performing its duties according to law, and the unit or individual concerned shall cooperate with the Customs office by giving truthful answers to questions asked by the Customs office.   九、第七条第二款、第三款改为第十二条,修改为:“海关依法执行职务,有关单位和个人应当如实回答询问,并予以配合,任何单位和个人不得阻挠。

Where a Customs officer meets with forceful resistance while carrying out his duties, the public security department and the relevant People's Armed Police units shall provide assistance.
 
“海关执行职务受到暴力抗拒时,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。”

 
10. Article 58 becomes Article 13 and is revised as:The Customs office shall establish a reporting regime to encourage the exchange of information and report acts in violation of this Law committed in order to escape Customs surveillance and control.   十、第五十八条改为第十三条,修改为:“海关建立对违反本法规定逃避海关监管行为的举报制度。

Any unit or individual has the right to inform and report to the Customs office any act in violation of this Law committed in order to escape Customs surveillance and control.
 
“任何单位和个人均有权对违反本法规定逃避海关监管的行为进行举报。

The Customs office shall provide spiritual or material rewards to units or individuals for meritorious service in providing information or assistance which leads to the discovery and seizure of violators of this Law.
 
“海关对举报或者协助查获违反本法案件的有功单位和个人,应当给予精神的或者物质的奖励。

The Customs office shall keep the identities of such units or individuals strictly confidential.
 
“海关应当为举报人保密。”

 
11. Article 18 becomes Article 24 and is revised as:The receiver of import goods and the sender of export goods shall make an accurate declaration and submit the import or export license and relevant papers to the Customs office 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.   十一、第十八条改为第二十四条,修改为:“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,交验进出口许可证件和有关单证。国家限制进出口的货物,没有进出口许可证件的,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 office by the receiver within 14 days of the arrival of the means of transport; declaration of export goods shall be made by the sender after the goods arrive at the Customs surveillance zone and 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货物运抵海关监管区后、装货的二十四小时以前,向海关申报。

Where the receiver fails to declare the import goods within the time limit described in the preceding paragraph, a fee for the delayed declaration shall be imposed by the Customs.
 
“进口货物的收货人超过前款规定期限向海关申报的,由海关征收滞报金。”

 
12. One article is added as Article 25:Goods imported or exported at the Customs office shall be declared in writing on paper or electronic declaration forms.   十二、增加一条,作为第二十五条:“办理进出口货物的海关申报手续,应当采用纸质报关单和电子数据报关单的形式。”

 
13. One article is added as Article 26:The declaration forms and documents as well as their contents shall not be revised or revoked after acceptance by the Customs office. If there is justifiable reason for the revision or revocation, it can be done only with the approval of the Customs.   十三、增加一条,作为第二十六条:“海关接受申报后,报关单证及其内容不得修改或者撤销;确有正当理由的,经海关同意,方可修改或者撤销。”

 
14. One article is added as Article 27:The receiver of the imported goods may check the goods or obtain samples before declaration with the approval of the Customs office. In case a quarantine is needed in accordance with law, samples can be obtained only after quarantine.   十四、增加一条,作为第二十七条:“进口货物的收货人经海关同意,可以在申报前查看货物或者提取货样。需要依法检疫的货物,应当在检疫合格后提取货样。”

 
15. Article 21 becomes Article 30 and the first clause is revised as:Where the receiver fails to declare the import goods to the Customs office within three months of the arrival of the means of transport, the goods shall be confiscated and sold off according to law by the Customs office. After the costs of transport, loading and unloading, storage, and duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the receiver provided s/he submits an application to the Customs office within one year of the sale of the goods according to law. If the importation of such goods is under state restriction, the receiver shall provide the appropriate import license; otherwise the money shall not be returned. If no one applies within the time limit, the money shall be turned over to the State Treasury.   十五、第二十一条改为第三十条,第一款修改为:“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依法变卖处理,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,自货物依法变卖之日起一年内,经收货人申请,予以发还;其中属于国家对进口有限制性规定,应当提交许可证件而不能提供的,不予发还。逾期无人申请或者不予发还的,上缴国库。”

 
16. Article 23 becomes Article 32 and is revised as:The storage, processing, assembling, exhibition, transportation and consignment sales of bonded goods and the operation of duty-free shops shall meet the requirements of Customs surveillance and be approved by and registered with the Customs office.   十六、第二十三条改为第三十二条,修改为:“经营保税货物的储存、加工、装配、展示、运输、寄售业务和经营免税商店,应当符合海关监管要求,经海关批准,并办理注册手续。

The assignment, transfer, and entry into and exit from the storage locations of bonded goods shall go through requisite procedures at the Customs office and receive the proper surveillance and examination.
 
“保税货物的转让、转移以及进出保税场所,应当向海关办理有关手续,接受海关监管和查验。”

 
17. One article is added as Article 33:Enterprises engaged in the processing trade shall file an approval document and a processing contract at the Customs office. The amount of raw materials consumed during the production of the finished products shall be decided by the Customs office.   十七、增加一条,作为第三十三条:“企业从事加工贸易,应当持有关批准文件和加工贸易合同向海关备案,加工贸易制成品单位耗料量由海关按照有关规定核定。

The finished products of a processing trade shall be re-exported within the stipulated time limit. If the imported raw materials or parts are bonded goods specified by the State, the enterprise shall verify cancellation of the bond at the Customs office. If the Customs duties of the goods are pre-paid, the enterprise may ask for refunds from the Customs office in accordance with the law.
 
“加工贸易制成品应当在规定的期限内复出口。其中使用的进口料件,属于国家规定准予保税的,应当向海关办理核销手续;属于先征收税款的,依法向海关办理退税手续。

If the imported materials, parts, or finished products are eventually sold domestically, the Customs office shall ensure that the goods have been approved for domestic sale and shall levy Customs duties on the bonded imported materials and parts. If the importation of such goods is restricted, the enterprise shall also provide an importation license to the Customs office.
 
“加工贸易保税进口料件或者制成品因故转为内销的,海关凭准予内销的批准文件,对保税的进口料件依法征税;属于国家对进口有限制性规定的,还应当向海关提交进口许可证件。”

 
18. One article is added as Article 34:The bonded zones and other zones, which are established in the territory of the People's Republic of China with the approval of the State Council under the special control of Customs, shall be controlled by Customs in accordance with law.   十八、增加一条,作为第三十四条:“经国务院批准在中华人民共和国境内设立的保税区等海关特殊监管区域,由海关按照国家有关规定实施监管。”

 
19. Clauses 1 and 2 of Article 26 become Article 37 and are revised as:Without Customs approval, no unit or individual may open, pick up, deliver, forward, change, repack, mortgage, pledge, or transfer goods under Customs control. Nor may anyone change identification marks on, use for other purposes, or permanently dispose of such goods.   十九、第二十六条第一款、第二款改为第三十七条,修改为:“海关监管货物,未经海关许可,不得开拆、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。

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。

Upon disposal of goods under Customs control by the judgment or decision of the People's Court and decisions of other administrative enforcement authorities, the parties concerned are required to go through the Customs clearance procedure.
 
“人民法院判决、裁定或者有关行政执法部门决定处理海关监管货物的,应当责令当事人办结海关手续。”

 
20. Clauses 3 and 4 of Article 26 become Article 38 and are revised as:Enterprises operating warehouses and places where goods under Customs control are kept shall be registered at Customs and shall complete procedures for the receipt and delivery of goods in accordance with Customs regulations.   二十、第二十六条第三款、第四款改为第三十八条,修改为:“经营海关监管货物仓储业务的企业,应当经海关注册,并按照海关规定,办理收存、交付手续。

The storage of goods under Customs control at a place outside a Customs surveillance zone must be approved by the Customs and shall be 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。

Should there be any violation of the above two clauses or any damages or misplacement of the goods under Customs control while they are in the care of another enterprise, the person or legal entity responsible for keeping the goods shall pay the applicable Customs duties and bear legal responsibility except in the case of force majeure.
 
“违反前两款规定或者在保管海关监管货物期间造成海关监管货物损毁或者灭失的,除不可抗力外,对海关监管货物负有保管义务的人应当承担相应的纳税义务和法律责任。”

 
21. One article is added as Article 40:If there are state regulations on the restriction or prohibition of imported or exported goods and articles, Customs shall carry out control measures in accordance with laws, administrative regulations, stipulations of the State Council, or authorization by other departments of the State Council. The specific control measures shall be formulated by the General Customs Authority.   二十一、增加一条,作为第四十条:“国家对进出境货物、物品有禁止性或者限制性规定的,海关依据法律、行政法规、国务院的规定或者国务院有关部门依据法律、行政法规的授权作出的规定实施监管。具体监管办法由海关总署制定。”

 
22. One article is added as Article 41:The place of origin of imported or exported goods shall be decided in accordance with State rules on place of origin.   二十二、增加一条,作为第四十一条:“进出口货物的原产地按照国家有关原产地规则的规定确定。”

 
23. One article is added as Article 42:The classification of imported or exported goods shall be decided in accordance with State rules on merchandise classification.   二十三、增加一条,作为第四十二条:“进出口货物的商品归类按照国家有关商品归类的规定确定。

Customs may require the sender or receiver of the exported or imported goods to provide necessary documents for deciding their classification. If necessary, the Customs may organize a laboratory test or examine lab results which shall be used as the basis for deciding the classification.
 
“海关可以要求进出口货物的收发货人提供确定商品归类所需的有关资料;必要时,海关可以组织化验、检验,并将海关认定的化验、检验结果作为商品归类的依据。”

 
24. One article is added as Article 43:At the written request of a unit conducting foreign trade, Customs may provide an administrative decision in advance concerning the classification of certain imported or exported goods.   二十四、增加一条,作为第四十三条:“海关可以根据对外贸易经营者提出的书面申请,对拟作进口或者出口的货物预先作出商品归类等行政裁定。

The imported or exported goods shall be classified according to the administrative decision over the same goods.
 
“进口或者出口相同货物,应当适用相同的商品归类行政裁定。

The Customs shall publish all administrative decisions about the classification of goods.
 
“海关对所作出的商品归类等行政裁定,应当予以公布。”

 
25. One article is added as Article 44:The Customs shall protect the intellectual property rights related to imported or exported goods in accordance with law and administrative regulations.   二十五、增加一条,作为第四十四条:“海关依照法律、行政法规的规定,对与进出境货物有关的知识产权实施保护。

If requested, the sender or the receiver of exported or imported goods shall make truthful declarations about the intellectual property rights of the goods to Customs and shall provide the necessary legal documents as stipulated by the law.
 
“需要向海关申报知识产权状况的,进出口货物收发货人及其代理人应当按照国家规定向海关如实申报有关知识产权状况,并提交合法使用有关知识产权的证明文件。”

 
26. One article is added as Article 45:The Customs may examine accounting books, accounting certificates, declaration documents and other documents of the enterprises or persons directly involved in the importation or exportation of standard goods, bonded goods or goods under tax reduction or exemption; the Customs may make its examination within three years after clearance of the goods at the Customs or within the Customs control period. The detailed regulations for the examination shall be formulated by the State Council.   二十六、增加一条,作为第四十五条:“自进出口货物放行之日起三年内或者在保税货物、减免税进口货物的海关监管期限内及其后的三年内,海关可以对与进出口货物直接有关的企业、单位的会计帐簿、会计凭证、报关单证以及其他有关资料和有关进出口货物实施稽查。具体办法由国务院规定。”

 
27.Article 34 becomes Article 52 and is revised as:Imported and exported 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 relevant law and administrative regulations.   二十七、第三十四条改为第五十二条,修改为:“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,依照有关法律、行政法规的规定办理。”

 
28.Article 35 becomes Article 53 and is revised as:Customs duties shall be levied by the Customs according to law.   二十八、第三十五条改为第五十三条,修改为:“准许进出口的货物、进出境物品,由海关依法征收关税。”

 
29. Article 38 becomes Article 55 and is revised as:The duty-paying value of an export item shall be decided by the Customs on the basis of its transaction price. If the transaction price cannot be determined, the Customs shall assess the duty-paying value in accordance with law.   二十九、第三十八条改为第五十五条,修改为:“进出口货物的完税价格,由海关以该货物的成交价格为基础审查确定。成交价格不能确定时,完税价格由海关依法估定。

The duty-paying value of an import item consists of its price, transportation fees and corresponding expenses, and insurance fees before unloading after the arrival at a point of entry into the territory of the People's Republic of China. The duty-paying value of an export item consists of its price, transportation fees and corresponding expenses, and insurance fees before loading after the arrival at a point of departure from the territory of the People's Republic of China. The Customs duties shall be deducted from the duty-paying value.
 
“进口货物的完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费;出口货物的完税价格包括货物的货价、货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费,但是其中包含的出口关税税额,应当予以扣除。

The duty-paying value of an imported or exported article shall be fixed by Customs in accordance with law.
 
“进出境物品的完税价格,由海关依法确定。”

 
30. Articles 40 and 41 are combined to become Article 57 and are revised as:Customs duties for import or export goods in special areas, for special enterprises and for special purposes may be reduced or exempted. The State Council shall formulate detailed regulations about the scope and method of the reduction or exemption.   三十、第四十条与第四十一条合并,作为第五十七条,修改为:“特定地区、特定企业或者有特定用途的进出口货物,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。

All import goods for which duty reduction or exemption is granted in accordance with the preceding Clause shall be used only in specified areas and enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.
 
“依照前款规定减征或者免征关税进口的货物,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。”

 
31. Article 42 becomes Article 58 and is revised as:The State Council shall decide the temporary reduction or exemption of Customs duties which fall under Articles 56 and 57(1) of this Law.   三十一、第四十二条改为第五十八条,修改为:“本法第五十六条、第五十七条第一款规定范围以外的临时减征或者免征关税,由国务院决定。”

 
32. Article 37 becomes Article 60 and is revised as:Customs duty fees levied on imports or exports shall be paid within 15 days following the date of issuance of the duty memorandum. If this deadline is not met, a fee for late payment shall be imposed by the Customs on the person or entity responsible for paying the fees, or on its guarantor. If the Customs duties are not paid after three months, the Customs, with the approval of the director of the Customs office with direct jurisdiction or the director of the Customs department under it with its authorization, may carry out the following enforcement measures:   三十二、第三十七条改为第六十条,修改为:“进出口货物的纳税义务人,应当自海关填发税款缴款书之日起十五日内缴纳税款;逾期缴纳的,由海关征收滞纳金。纳税义务人、担保人超过三个月仍未缴纳的,经直属海关关长或者其授权的隶属海关关长批准,海关可以采取下列强制措施:

(1) Send a written request to banks or other financial institutions to deduct the amount of duties due from the entity's deposits;
 
“(一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款;

(2) Sell off the goods to offset the duties;
 
“(二)将应税货物依法变卖,以变卖所得抵缴税款;

(3) Detain and sell off goods and other assets of a value equal to the duties in order to offset the duties.
 
“(三)扣留并依法变卖其价值相当于应纳税款的货物或者其他财产,以变卖所得抵缴税款。

When carrying out the enforcement measures, the Customs shall also collect the fee for late payments stipulated in the preceding clause but not submitted by the persons or entities responsible for paying the Customs duties, or their guarantor.
 
“海关采取强制措施时,对前款所列纳税义务人、担保人未缴纳的滞纳金同时强制执行。

The payment of duties on imports or exports shall be made, prior to their release, by the person or entity responsible for paying the Customs duties.
 
“进出境物品的纳税义务人,应当在物品放行前缴纳税款。”

 
33. One article is added as Article 61:If the person or legal entity responsible for paying the Customs duties has given indications that it may try to transfer or hide the dutiable goods or other assets, the Customs may order it to provide collateral. In the event said person or legal entity is unable to provide collateral, the Customs, with the approval of the director of the Customs office with direct jurisdiction or the director of the Customs under it with its authorization, may carry out the following conservatory measures:   三十三、增加一条,作为第六十一条:“进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的,海关可以责令纳税义务人提供担保;纳税义务人不能提供纳税担保的,经直属海关关长或者其授权的隶属海关关长批准,海关可以采取下列税收保全措施:

(1)Notify in writing any banks or other financial institutions where the person or legal entity responsible for paying the Customs duty has an account to suspend payment to said payer of a value equal to the duties due;
 
“(一)书面通知纳税义务人开户银行或者其他金融机构暂停支付纳税义务人相当于应纳税款的存款;

(2)Detain goods or other assets which belong to said payer of a value equal to the duties due.
 
“(二)扣留纳税义务人价值相当于应纳税款的货物或者其他财产。

If the person or legal entity responsible for paying the Customs duty does pay the duties within the time limit, the Customs shall revoke the suspension measures immediately; if said payer fails to pay the duties within the time limit, the Customs, with the approval of the director of Customs office with direct jurisdiction or the director of the Customs department under it with its authorization, may notify in writing the banks or other financial institutions where said payer has an account to deduct the duties due from the account which has been frozen, or to sell off the goods or other assets under detention to offset the duties due.
 
“纳税义务人在规定的纳税期限内缴纳税款的,海关必须立即解除税收保全措施;期限届满仍未缴纳税款的,经直属海关关长或者其授权的隶属海关关长批准,海关可以书面通知纳税义务人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款,或者依法变卖所扣留的货物或者其他财产,以变卖所得抵缴税款。

If there is any loss to the lawful rights and interests of the person or legal entity responsible for paying the Customs duty, either because of inappropriate suspension measures or because of delayed revocation of such measures after the payment of duties by said payer within the time limit, the Customs shall pay compensation.
 
“采取税收保全措施不当,或者纳税义务人在规定期限内已缴纳税款,海关未立即解除税收保全措施,致使纳税义务人的合法权益受到损失的,海关应当依法承担赔偿责任。”

 
34. Article 46 becomes Article 64 and is revised as:When the person or legal entity responsible for paying the Customs duty is involved in a dispute over duty payment with the Customs, it shall pay the duties and may apply for an administrative reconsideration of the case in accordance with law. If it does not agree with the decision, it may file a lawsuit at the People's Court in accordance with law.   三十四、第四十六条改为第六十四条,修改为:“纳税义务人同海关发生纳税争议时,应当缴纳税款,并可以依法申请行政复议;对复议决定仍不服的,可以依法向人民法院提起诉讼。”

 
35. One article is added as Article 65:Import taxes levied by the Customs as designated collector shall be regulated in accordance with regulations on the collection of Customs duties.   三十五、增加一条,作为第六十五条:“进口环节海关代征税的征收管理,适用关税征收管理的规定。”

 
36. One chapter is added as Chapter Six: Collateral in Customs Affairs   三十六、增加一章“海关事务担保”,作为第六章。

 
37.One article is added as Article 66:If the sender or receiver requests the release of goods before the classification decision, assessment of value and provision of effective declaration documents, or completion of other Customs procedures, the Customs shall order it to provide collateral which is commensurate with its legal obligations unless the law or administrative regulations provide otherwise.   三十七、增加一条,作为第六十六条:“在确定货物的商品归类、估价和提供有效报关单证或者办结其他海关手续前,收发货人要求放行货物的,海关应当在其提供与其依法应当履行的法律义务相适应的担保后放行。法律、行政法规规定可以免除担保的除外。

Should there be specific law and administrative regulations over the collateral for the performance of Customs obligations, these laws and administrative regulations shall apply.
 
“法律、行政法规对履行海关义务的担保另有规定的,从其规定。

If the goods and articles are subject to State restrictions on imports and exports, licenses should be provided. If they cannot be provided and if it is a case in which the law or administrative regulations do not allow collateral, the Customs cannot release the restricted goods.
 
“国家对进出境货物、物品有限制性规定,应当提供许可证件而不能提供的,以及法律、行政法规规定不得担保的其他情形,海关不得办理担保放行。”

 
38. One article is added as Article 67:Any legal person, organization, or citizen who is able to fulfill the obligations related to Customs affairs of the principle party can be a guarantor unless otherwise provided by the law.   三十八、增加一条,作为第六十七条:“具有履行海关事务担保能力的法人、其他组织或者公民,可以成为担保人。法律规定不得为担保人的除外。”

 
39. One article is added as Article 68:The following assets of a guarantor can be used as collateral:   三十九、增加一条,作为第六十八条:“担保人可以以下列财产、权利提供担保:

(1)currency of RMB or convertible currencies;
 
“(一)人民币、可自由兑换货币;

(2)bills of exchange, promissory notes, checks, bonds and certificates of deposit;
 
“(二)汇票、本票、支票、债券、存单;

(3)letter of guarantee from a bank or a non-financial institution;
 
“(三)银行或者非银行金融机构的保函;

(4)other assets and rights recognized by the Customs.
 
“(四)海关依法认可的其他财产、权利。”

 
40. One article is added as Article 69:A guarantor shall underwrite any obligations during the period listed in the guarantee. The presence of a guarantor does not absolve the principle party of its obligation to go through necessary Customs formalities.   四十、增加一条,作为第六十九条:“担保人应当在担保期限内承担担保责任。担保人履行担保责任的,不免除被担保人应当办理有关海关手续的义务。”

 
41. One article is added as Article 70:The administration of guarantees in Customs affairs shall be regulated the State Council.   四十一、增加一条,作为第七十条:“海关事务担保管理办法,由国务院规定。”

 
42. One chapter is added as Chapter Seven: Supervision and Control over Law Enforcement.   四十二、增加一章“执法监督”,作为第七章。

 
43. One article is added as Article 71:The Customs shall carry out its responsibilities in accordance with law in order to safeguard State interests. It shall enforce law in accordance with its legal mandate and legal procedures and shall accept supervision and control. 卡在了奇怪的地方  四十三、增加一条,作为第七十一条:“海关履行职责,必须遵守法律,维护国家利益,依照法定职权和法定程序严格执法,接受监督。”

 
44. Article 7(1) becomes Article 72 and is revised as:Customs personnel shall enforce the law impartially, be upright and self-disciplined, be devoted to their duties, and render services in a civilized manner. The following behavior is prohibited:   四十四、第七条第一款改为第七十二条,修改为:“海关工作人员必须秉公执法,廉洁自律,忠于职守,文明服务,不得有下列行为:

(1) covering up, conniving or colluding with others in smuggling;
 
“(一)包庇、纵容走私或者与他人串通进行走私;

(2) illegally restricting the personal freedom of others, illegally searching persons or their property, or illegally searching and detaining incoming and outgoing means of transport, goods and articles;
 
“(二)非法限制他人人身自由,非法检查他人身体、住所或者场所,非法检查、扣留进出境运输工具、货物、物品;

(3) abusing power for personal interests or interests of others;
 
“(三)利用职权为自己或者他人谋取私利;

(4) soliciting or accepting bribes;
 
“(四)索取、收受贿赂;

(5) divulging State, commercial or Customs secrets;
 
“(五)泄露国家秘密、商业秘密和海关工作秘密;

(6) misusing power by deliberately creating difficulties or delaying the process of supervision, control, and examination;
 
“(六)滥用职权,故意刁难,拖延监管、查验;

(7) buying, divvying up, or otherwise possessing confiscated articles or goods;
 
“(七)购买、私分、占用没收的走私货物、物品;

(8) engaging in unsanctioned profit-making activities;
 
“(八)参与或者变相参与营利性经营活动;

(9) carrying out functions in violation of legal procedure or by exceeding authority
 
“(九)违反法定程序或者超越权限执行职务;

(10) other misconduct.
 
“(十)其他违法行为。”

 
45. One article is added as Article 73:The Customs shall seek to improve the political and professional competence of its personnel to aid in its execution of power.The Customs personnel shall have legal and other professional training and be qualified for their special posts.   四十五、增加一条,作为第七十三条:“海关应当根据依法履行职责的需要,加强队伍建设,使海关工作人员具有良好的政治、业务素质。

The Customs personnel shall be admitted through public examination. Only the best and brightest shall be admitted.
 
“海关专业人员应当具有法律和相关专业知识,符合海关规定的专业岗位任职要求。

The Customs shall train and examine its personnel in politics, law and Customs-related fields.
 
“海关招收工作人员应当按照国家规定,公开考试,严格考核,择优录用。

The Customs personnel shall participate in regular training and examinations. Those who fail to pass shall be disqualified from the post.
 
“海关应当有计划地对其工作人员进行政治思想、法制、海关业务培训和考核。海关工作人员必须定期接受培训和考核,经考核不合格的,不得继续上岗执行职务。”

 
46. One article is added as Article 74:The General Customs shall adopt a regular rotation regime for the directors of the Customs.   四十六、增加一条,作为第七十四条:“海关总署应当实行海关关长定期交流制度。

The director of the Customs shall report regularly to his or her superiors and give truthful statements about his/her functions. The General Customs shall carry out examinations of directors of the Customs offices directly under its control, and the Customs offices directly under the control of the General Customs shall carry out examinations of directors of the Customs departments under their control.
 
“海关关长定期向上一级海关述职,如实陈述其执行职务情况。海关总署应当定期对直属海关关长进行考核,直属海关应当定期对隶属海关关长进行考核。”

 
47. One article is added as Article 75:The administrative law-enforcement activities of the Customs and its personnel shall be supervised by the supervision authority. The investigation activities of the anti-smuggling police shall be supervised by the People's Procuratorate.   四十七、增加一条,作为第七十五条:“海关及其工作人员的行政执法活动,依法接受监察机关的监督;缉私警察进行侦查活动,依法接受人民检察院的监督。”

 
48. One article is added as Article 76:The audit authority shall conduct audits of Customs offices' financial income and payments and shall have the right to conduct special audits of activities of the Customs which are related to State finance.   四十八、增加一条,作为第七十六条:“审计机关依法对海关的财政收支进行审计监督,对海关办理的与国家财政收支有关的事项,有权进行专项审计调查。”

 
49. One article is added as Article 77:The Customs office of a higher level shall supervise the law enforcement of that of a lower level. The Customs office of a higher level may change or revoke the decisions made by that of a lower level which it believes to be inappropriate.   四十九、增加一条,作为第七十七条:“上级海关应当对下级海关的执法活动依法进行监督。上级海关认为下级海关作出的处理或者决定不适当的,可以依法予以变更或者撤销。”

 
50. One article is added as Article 78:The Customs shall establish an interior supervision and control system in accordance with this Law and other related law and administrative regulations to keep control over law-enforcement and ensure its personnel abide by Customs discipline.   五十、增加一条,作为第七十八条:“海关应当依照本法和其他有关法律、行政法规的规定,建立健全内部监督制度,对其工作人员执行法律、行政法规和遵守纪律的情况,进行监督检查。”

 
51.One article is added as Article 79:The Customs offices' departments responsible for the examination of documents, examination of goods, clearance, and investigation shall have clearly-defined spheres of power, execute their functions separately, and check and balance each other.   五十一、增加一条,作为第七十九条:“海关内部负责审单、查验、放行、稽查和调查等主要岗位的职责权限应当明确,并相互分离、相互制约。”

 
52. One article is added as Article 80:Any unit or individual has the right to complain or disclose any violation of law or misconduct of the Customs and its personnel. The department which receives the complaint or the disclosure and which has jurisdiction over the case shall make a timely investigation and come to a decision. The departments which received the complaint or the disclosure and which handle the case shall keep confidential the identity of the person who raises the complaint or the disclosure.   五十二、增加一条,作为第八十条:“任何单位和个人均有权对海关及其工作人员的违法、违纪行为进行控告、检举。收到控告、检举的机关有权处理的,应当依法按照职责分工及时查处。收到控告、检举的机关和负责查处的机关应当为控告人、检举人保密。”

 
53. One article is added as Article 81:When investigating illegal activities, the Customs personnel in question shall recuse themselves from the investigation in the following situations:   五十三、增加一条,作为第八十一条:“海关工作人员在调查处理违法案件时,遇有下列情形之一的,应当回避:

(1) (s)he is a party to the case or a close relative of a party to the case;
 
“(一)是本案的当事人或者是当事人的近亲属;

(2) (s)he or his/her close relatives have interests in the case;
 
“(二)本人或者其近亲属与本案有利害关系;

(3) (s)he has other relations with parties in the case which may affect the impartiality of the investigation of the case.
 
“(三)与本案当事人有其他关系,可能影响案件公正处理的。”

 
54. Articles 47 and 48 are combined to become Article 82 and are revised as: Any of the following acts of evasion of Customs control, Customs duties, and State import and export prohibited or restricted control in violation of this Law and other related laws and administrative regulations shall constitute an act of smuggling:   五十四、第四十七条和第四十八条合并,作为第八十二条,修改为:“违反本法及有关法律、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:

(1) transporting, carrying, or sending by post into or out of the territory goods and articles which are prohibited or restricted by the State from being imported or exported, or which are dutiable;
 
“(一)运输、携带、邮寄国家禁止或者限制进出境货物、物品或者依法应当缴纳税款的货物、物品进出境的;

(2) the sale in the territory of China of any bonded goods imported by special permission or listed for special duty reduction or exemption, as well as other goods, articles, or means of transport entering the territory without approval of the Customs, payment of Customs duties, or presentation of the requisite certificates;
 
“(二)未经海关许可并且未缴纳应纳税款、交验有关许可证件,擅自将保税货物、特定减免税货物以及其他海关监管货物、物品、进境的境外运输工具,在境内销售的;

(3) any other act of evasion of Customs control which constitutes smuggling.
 
“(三)有逃避海关监管,构成走私的其他行为的。

For any act listed in the above clauses which does not constitute a crime, the Customs shall confiscate any smuggled goods and articles and illegal income and impose a fine. Goods, articles, and means of transport involved in smuggling on multiple occasions shall also be confiscated. Specially-made equipment used to conceal smuggled goods shall be destroyed or confiscated.
 
“有前款所列行为之一,尚不构成犯罪的,由海关没收走私货物、物品及违法所得,可以并处罚款;专门或者多次用于掩护走私的货物、物品,专门或者多次用于走私的运输工具,予以没收,藏匿走私货物、物品的特制设备,责令拆毁或者没收。

Any act in the above clauses which constitutes a crime shall be punishable with criminal charges.
 
“有第一款所列行为之一,构成犯罪的,依法追究刑事责任。”

 
55. Article 49 becomes Article 83 and is revised as:Any of the following acts shall be dealt with as an act of smuggling and shall be punishable in accordance with the provisions of Article 82 of this Law:   五十五、第四十九条改为第八十三条,修改为:“有下列行为之一的,按走私行为论处,依照本法第八十二条的规定处罚:

(1) the direct or indirect purchase of smuggled goods or articles from a smuggler
 
“(一)直接向走私人非法收购走私进口的货物、物品的;

(2) the transport by ship or the transport, purchase, or sale by ships' personnel in inland or territorial waters or border rivers and lakes articles which are prohibited or restricted by the State from being imported or exported; or transporting, purchasing or selling dutiable goods or articles without legal certification of tax payment.
 
“(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。”

 
56. One article is added as Article 84:Counterfeiting, altering, or purchasing Customs documents and certificates, colluding with smugglers by providing loans, capital, account numbers, invoices, certificates and other Customs documents,or providing means of transport, storage, posting and other conveniences shall be sanctioned with penal responsibilities if an act constitutes a crime. If the act is not serious enough to constitute a crime, any illegal income shall be confiscated and a fine imposed.   五十六、增加一条,作为第八十四条:“伪造、变造、买卖海关单证,与走私人通谋为走私人提供贷款、资金、帐号、发票、证明、海关单证,与走私人通谋为走私人提供运输、保管、邮寄或者其他方便,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由海关没收违法所得,并处罚款。”

 
57. Article 51 becomes Article 86 and Clause 10 is revised as:Without Customs approval, no person may open, pick up, deliver, forward, change, repack, mortgage, pledge, lien or transfer goods under Customs control, change the identification marks on such goods, use the goods for other purposes, or dispose of the goods in other manners.   五十七、第五十一条改为第八十六条,第十项修改为:“(十)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;”

One clause is added as Clause 12:(12)When responsible for the transportation, storage, processing or other acts involving the goods under the Customs control, unable to provide justifiable reasons for missing goods in question, or for giving false records.
 
增加一项,作为第十二项:“(十二)经营海关监管货物的运输、储存、加工等业务,有关货物灭失或者有关记录不真实,不能提供正当理由的;”

One clause is added as Clause 13:(13) other acts in violation of regulations over the Customs control.
 
增加一项,作为第十三项:“(十三)有违反海关监管规定的其他行为的。”

 
58. One article is added as Article 87:The enterprises engaged in applicable business activity without the approval of the Customs, in violation of this Law, shall be ordered by the Customs to correct their wrongdoing and may receive warnings or have their business license suspended or revoked.   五十八、增加一条,作为第八十七条:“海关准予从事有关业务的企业,违反本法有关规定的,由海关责令改正,可以给予警告,暂停其从事有关业务,直至撤销注册。”

 
59. One article is added as Article 88:If enterprises or individuals are engaged in Customs declarations without registration or qualification, they shall be stopped by the Customs and their illegal income shall be confiscated and a fine imposed.   五十九、增加一条,作为第八十八条:“未经海关注册登记和未取得报关从业资格从事报关业务的,由海关予以取缔,没收违法所得,可以并处罚款。”

 
60. One article is added as Article 89:If enterprises or individuals illegally act as agents of others during a Customs declaration or exceed their spheres of power, they shall be ordered by the Customs to correct their acts and a fine shall be imposed and their business suspended. If the situation is serious, their registration or qualifications shall be revoked.   六十、增加一条,作为第八十九条:“报关企业、报关人员非法代理他人报关或者超出其业务范围进行报关活动的,由海关责令改正,处以罚款,暂停其执业;情节严重的,撤销其报关注册登记、取消其报关从业资格。”

 
61. One article is added as Article 90:If senders or receivers of imports or exports, enterprises, or individuals provide bribes to the Customs personnel during a Customs declaration, their registration or qualification shall be revoked and a fine imposed. If the act constitutes a crime, they shall bear penal responsibilities and shall be unable to obtain the registration or qualification again.   六十一、增加一条,作为第九十条:“进出口货物收发货人、报关企业、报关人员向海关工作人员行贿的,由海关撤销其报关注册登记,取消其报关从业资格,并处以罚款;构成犯罪的,依法追究刑事责任,并不得重新注册登记为报关企业和取得报关从业资格证书。”

 
62. One article is added as Article 91:The importation of goods in violation of intellectual rights protected by the law and administrative regulations of the People's Republic of China shall be sanctioned by the Customs by confiscating the goods and imposing a fine, or criminal charges in case of a crime.   六十二、增加一条,作为第九十一条:“违反本法规定进出口侵犯中华人民共和国法律、行政法规保护的知识产权的货物的,由海关依法没收侵权货物,并处以罚款;构成犯罪的,依法追究刑事责任。”

 
63. Article 52 becomes Article 92 and is revised as:Goods, articles and means of transportation which are detained by the Customs according to law can not be disposed of before the People's Court renders a judgment or the Customs makes a decision about punishment. However, for dangerous or perishable goods and articles or goods with a short shelf-life, or in the event that the owner requests to sell the goods and articles or the means of transportation, the director of the Customs office with direct jurisdiction or the authorized director of the Customs under it may authorize their early sale in accordance with law. The money from the sale shall be kept at the Customs, which shall inform the owner of the money.   六十三、第五十二条改为第九十二条,修改为:“海关依法扣留的货物、物品、运输工具,在人民法院判决或者海关处罚决定作出之前,不得处理。但是,危险品或者鲜活、易腐、易失效等不宜长期保存的货物、物品以及所有人申请先行变卖的货物、物品、运输工具,经直属海关关长或者其授权的隶属海关关长批准,可以先行依法变卖,变卖所得价款由海关保存,并通知其所有人。

Smuggled goods, articles, illegal income, smuggling vehicles, or specially-made equipment confiscated by the People's Court or the Customs shall be disposed of by the Customs, which shall hand the money from the disposal together with the fines over to the State Treasury.
 
“人民法院判决没收或者海关决定没收的走私货物、物品、违法所得、走私运输工具、特制设备,由海关依法统一处理,所得价款和海关决定处以的罚款,全部上缴中央国库。”

 
64. Article 53 becomes article 93 and is revised as:If the party concerned refuses to carry out the Customs decision or 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 use the deposit of the party concerned to substitute for the penalty, 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 a mandatory execution of the decision.   六十四、第五十三条改为第九十三条,修改为:“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提起诉讼的,作出处罚决定的海关可以将其保证金抵缴或者将其被扣留的货物、物品、运输工具依法变价抵缴,也可以申请人民法院强制执行。”

 
65. One article is added as Article 95:Should there be any violation of the lawful rights and interests of the parties resulting from illegal detention by the Customs of goods and articles or means of transport, the Customs shall bear responsibility for compensation.   六十五、增加一条,作为第九十五条:“海关违法扣留货物、物品、运输工具,致使当事人的合法权益受到损失的,应当依法承担赔偿责任。”

 
66. Articles 55 and 56 are combined to become Article 96 and are revised as:Customs personnel who conduct any acts as stipulated in Article 72 of this Law shall receive administrative disciplinary sanctions and their illegal income shall be confiscated; if the act constitutes a crime, they shall bear criminal responsibilities in accordance with law.   六十六、第五十五条和第五十六条合并,作为第九十六条,修改为:“海关工作人员有本法第七十二条所列行为之一的,依法给予行政处分;有违法所得的,依法没收违法所得;构成犯罪的,依法追究刑事责任。”

 
67. One article is added as Article 97:If the financial income and payments made by the Customs violates law or administrative regulations, the audit authority and other related departments shall make a decision in accordance with law and administrative regulations. The directly responsible officials and other personnel shall receive administrative sanctions or criminal charges in case of criminal activity.   六十七、增加一条,作为第九十七条:“海关的财政收支违反法律、行政法规规定的,由审计机关以及有关部门依照法律、行政法规的规定作出处理;对直接负责的主管人员和其他直接责任人员,依法给予行政处分;构成犯罪的,依法追究刑事责任。”

 
68. One article is added as Article 98:If the Customs does not keep confidential the identity of the person who raises the complaint or the disclosure, the directly responsible official and other personnel shall received administrative sanctions by their units or other related units.   六十八、增加一条,作为第九十八条:“未按照本法规定为控告人、检举人、举报人保密的,对直接负责的主管人员和其他直接责任人员,由所在单位或者有关单位依法给予行政处分。”

 
69. One article is added as Article 99:If the Customs personnel in question do not recuse themselves in accordance with this Law when investigating law-violation cases, the directly responsible official and other personnel shall receive administrative sanctions.   六十九、增加一条,作为第九十九条:“海关工作人员在调查处理违法案件时,未按照本法规定进行回避的,对直接负责的主管人员和其他直接责任人员,依法给予行政处分。”

 
70. Article 57 becomes Article 100 and one clause is added as the first clause:A Customs office directly under the control of the General Customs refers to a Customs establishment which is responsible for administration of the Customs affairs in a certain area; while a Customs department under the control of a Customs office refers to a Customs branch responsible for the administration of specific Customs affairs.   七十、第五十七条改为第一百条,增加一项,作为第一项:“直属海关,是指直接由海关总署领导,负责管理一定区域范围内的海关业务的海关;隶属海关,是指由直属海关领导,负责办理具体海关业务的海关。”

Clause 3 becomes Clause 4 and is revised as:Goods under Customs control refer to imports and exports listed in Article 23 of this Law; goods under transit or transfer; goods with duty reductions or exemptions; and goods temporarily imported or exported, bonded goods, or other imports and exports which have not cleared the Customs.
 
第三项改为第四项,修改为:“海关监管货物,是指本法第二十三条所列的进出口货物,过境、转运、通运货物,特定减免税货物,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。”

 
71. Article 60 is deleted.   七十一、删去第六十条。

In addition, the wording of some of the articles is changed according to this Decision.
 
此外,根据本决定对部分条文的文字作相应的修改。

This Decision shall be effective as of January 1, 2001.
 
本决定自2001年1月1日起施行。

The Customs Law of the People's Republic of China 曾经瘦过你也是厉害shall be re-promulgated in accordance with the revisions of this Decision.

 
中华人民共和国海关法》根据本决定作相应的修正,重新公布。
 

     
     
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