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Customs Law of the People's Republic of China (2013 Second Amendment) [Revised]
中华人民共和国海关法(2013第二次修正) [已被修订]
【法宝引证码】

Customs Law of the People's Republic of China 

中华人民共和国海关法

(Adopted at the 19th Session of the Standing Committee of the Sixth National People's Congress on January 22, 1987, amended for the first time in accordance with the Decision on Amending the Customs Law of the People's Republic of China as adopted at the 16th Session of the Standing Committee of the Ninth National People's Congress on July 8, 2000; amended for the second time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending the Cultural Relics Protection Law of the People's Republic of China and Other Eleven Laws我不休息我还能学 as adopted at the Third Session of the Standing Committee of the Twelfth National People's Congress on June 29, 2013; and amended for the third time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending Seven Laws Including the Marine Environment Protection Law of the People's Republic of China来自北大法宝 at the Sixth Session of the Standing Committee of the Twelfth National People's Congress on December 28, 2013) (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 根据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《关于修改〈中华人民共和国海关法〉的决定》第一次修正 根据2013年6月29日第十二届全国人民代表大会常务委员会第三次会议《关于修改〈中华人民共和国文物保护法〉等十二部法律的决定》第二次修正 根据2013年12月28日第十二届全国人民代表大会常务委员会第六次会议《关于修改〈中华人民共和国海洋环境保护法〉等七部法律的决定》第三次修正)
Contents 目录
Chapter I General Provisions 第一章 总 则
Chapter II Inward and Outward Means of Transport 第二章 进出境运输工具
Chapter III Inward and Outward Goods 第三章 进出境货物
Chapter IV Inward and Outward Articles 第四章 进出境物品
Chapter V Customs Duties 第五章 关 税
Chapter VI Collateral in Customs Affairs 第六章 海关事务担保
Chapter VII Supervision over Law Enforcement 第七章 执法监督
Chapter VIII Legal Liabilities 第八章 法律责任
Chapter IX Supplementary Provisions 第九章 附 则
Chapter I General Provisions 

第一章 总 则

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。
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 administrative regulations, exercise supervision and control over the means of transport, goods, travelers' 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、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。
Article 3 The State Council shall set up the General Customs Administration which shall exercise unified administration of the Customs offices 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 offices 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 office 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 offices 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。
Article 4 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.   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。
The 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. 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。
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.   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。
Article 6 The customs may exercise the following power:   第六条 海关可以行使下列权力:
(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. (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. (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; (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 office, 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. (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 office, 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。
(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. (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。
(6)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 office and bring them back to be properly dealt with; and (六)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。
(7) A Customs office 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. (七)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。
(8) Other powers of the Customs office are stipulated by laws and regulations. (八)法律、行政法规规定由海关行使的其他权力。
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.   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。
Article 8 All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office. If, under special circumstances, they have to enter or leave the territory at a place without a Customs office 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.   第八条 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。
Article 9 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.   第九条 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。
The customs formalities concerning declaration of inward and outward articles and payment of duties on them may be completed either by the owner or by a person the owner has entrusted to act as his agent. 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。
Article 10 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.   第十条 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。
Article 11 To undergo customs declaration formalities, the consignees or consigners for imported or exported goods and the customs declaration enterprises must legally register with the customs offices. Engaging in customs declaration without such registration shall be prohibited.   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。未依法经海关注册登记,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。
Article 12 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.   第十二条 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 the 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。
Article 13 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.   第十三条 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。
Chapter II Inward and Outward Means of Transport 

第二章 进出境运输工具

Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, 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.   第十四条 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 office 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 office to another place with a Customs office, 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。
Article 15 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.   第十五条 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。
Article 16 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.   第十六条 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。
Article 17 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.   第十七条 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。
Article 18 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.   第十八条 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。
Article 19 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.   第十九条 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。
Article 20 Vessels and aircraft entering or departing China which concurrently engage in the transportation of goods or passengers within China shall satisfy the customs control requirements.   第二十条 进出境船舶和航空器兼营境内客、货运输,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。
Article 21 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.   第二十一条 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。
Article 22 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 office, the person in charge of the means of transport shall report immediately to the Customs office nearby.   第二十二条 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。
Chapter III Inward and Outward Goods 

第三章 进出境货物

Article 23 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.   第二十三条 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。
Article 24 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.   第二十四条 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。
Article 25 Goods imported or exported at the Customs office shall be declared in writing on paper or electronic declaration forms.   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。
Article 26 After acceptance by the customs offices, declaration documents and the contents thereof may not be modified or withdrawn, except under the circumstances set out by the customs.   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,但符合海关规定情形的除外。
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 quarantine is needed in accordance with law, samples can be obtained only after quarantine.   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。
Article 28 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.   第二十八条 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。
The Customs, under particular circumstances, can grant that the import and export commodities be exempted from inspection. The specific measures therefore shall be formulated by the General Administration of Customs. 海关在特殊情况下对进出口货物予以免验,具体办法由海关总署制定。
Article 29 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. 菊花碎了一地  第二十九条 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。
Article 30 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.   第三十条 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。
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。
......

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