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 根据2016年11月7日第十二届全国人民
Customs Law of the People’s Republic of China (Amended in 2017)
（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 根据2016年11月7日第十二届全国人民代表大会常务委员会第二十四次会议《关于修改〈中华人民共和国对外贸易法〉等十二部法律的决定》第四次修正 根据2017年11月4日第十二届全国人民代表大会常务委员会第三十次会议《关于修改〈中华人民共和国会计法〉等十一部法律的决定》第五次修正）
(Adopted 22 January 1987 by the Nineteenth Session of the Standing Committee of the Sixth National People's Congress Revised on 7 November 2016 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of the "Customs Law of the People's Republic of China" at the 16th Session of the Standing Committee of the Ninth National People's Congress on 8 July 2000 Revised on 4 November 2017 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of 11 Laws Including the Accounting Law of the People's Republic of China at the 30th Session of the Standing Committee of the Twelfth National People's Congress on 28 December 2013)
第一章 总 则
Chapter 1 General Provisions
Article 1 This Law is formulated for the purpose of safeguarding state sovereignty and interests, strengthening supervision and control by the Customs, promoting exchanges with foreign countries in economic affairs, trade, science, technology and culture, and ensuring socialist modernization.
Article 2 The Customs of the People's Republic of China shall be the state organ responsible for supervision and control over everything entering and leaving the Customs territory (hereinafter referred to as inward and outward persons and objects). The Customs shall, in accordance with this Law and other related laws and administrative regulations, exercise 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 in short), collect Customs duties and other taxes and fees, uncover and suppress smuggling, work out Customs statistics and handle other Customs operations.
Article 3 The State Council sets up the General Customs Administration which exercises unified administration of Customs establishments throughout the country.
The State shall set up Customs establishments at ports open to foreign countries and regions and at places which call for concentrated Customs operations of supervision and control. The subordination of Customs is not restricted by administrative divisions.
Customs offices shall exercise their functions and powers independently in accordance with law and shall be responsible to the General Customs Administration.
Article 4 The State shall establish a public security department within the General Customs, which is in charge of the investigation of the crime of smuggling. The public security organ is equipped with full-time police officers who are responsible for the investigation, detention, arrest, and preliminary examination of smuggling cases under its jurisdiction.
The police department responsible for the investigation of smuggling offences shall, in accordance with the Criminal Procedure Law of the People's Republic of China, perform its duties of conducting investigations, making detentions and arrests and carrying out preliminary inquiries.
The police department responsible for the investigation of smuggling offences may, in accordance with the relevant regulations of the State, establish branch offices. Each branch office shall transfer the case under its jurisdiction in accordance with law to the relevant People's Procuratorate with jurisdiction for prosecution.
Local public security organs at various levels shall cooperate with the Customs police departments responsible for the investigation of smuggling offences in the latter's performance of their duties in accordance with law.
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 relevant provisions shall be separately formulated by the State Council.
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 their respective jurisdiction and legal procedures.
Article 6 The Customs is entitled to:
1. to check inward and outward means of transport, examine inward and outward goods and articles, and detain those entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
(II) 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.
(III) to examine and make copies of contracts, invoices, account books, bills, records, documents, business letters and cables, audio and video products and other materials related to inward and outward means of transport, goods and articles; to detain those means of transport, goods, and articles entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
(IV) to search, within a Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, means of transport suspected of being involved in smuggling, and any places suspected of concealing smuggled goods and articles, and search the persons suspected of smuggling; to detain, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, the means of transport, goods or articles suspected of being involved in smuggling, and the persons suspected of being guilty of smuggling; the length of time for detention of the persons suspected of being guilty of smuggling shall be not longer than 24 hours, which may be extended to 48 hours under special circumstances.
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, and the parties involved shall be present at the search site. In the event the parities are not present, the search can also be conducted directly in the presence of witnesses, and the means of transport, goods and articles, which can be proven as evidence for smuggling, may be detained.
The specified coastal or border area in the vicinity of a Customs office shall be delimited by the General Customs Administration and the public security department under the State Council in conjunction with the relevant people's government at the provincial level;
(V) 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.
(VI) Customs officers may chase means of transport or persons defying and escaping from Customs 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;
(VII) to 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; and 8.
(VIII) other powers of a Customs office specified by laws and administrative regulations.
Article 7 All localities and all departments must support the Customs' exercise of powers in accordance with law, and must not illegally intervene in Customs law enforcement activities.
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 it, and Customs formalities shall be duly completed in accordance with this Law.
Article 9 Unless otherwise provided for, all import and export goods may be declared and duties on them paid by their consignor or consignee or by Customs brokers entrusted by the consignor or consignee and approved by and registered with the Customs.
The Customs formalities concerning declaration of inward and outward articles and payment of duties on them may be completed either by the owner or by a person the owner has entrusted to act as his agent.
Article 10 Any Customs broker entrusted by the consignee or consigner for import or export goods to complete Customs formalities in the name of the principal shall produce to the Customs a letter of authorization signed by the principal and abide by all the provisions of this Law governing the principal.
Where Customs clearing enterprises have accepted the authorisation of a consignee or consignor of import and export goods and are handling Customs declaration procedures under their own name, they shall assume the same legal liability as the consignee or consignor.
The principal that entrusts a Customs broker to complete the Customs formalities shall provide the broker with true information regarding the items it entrusts the broker to declare to the Customs. The Customs broker so entrusted shall, as appropriate, verify the authenticity of the information provided by the principal.
Article 11 The consignees or consigners for import or export goods and the Customs brokers engaged in Customs declaration shall register with the Customs according to law. An enterprise or individual that has not registered with the Customs in accordance with the law shall not engage in Customs declarations.
No Customs brokers or individuals engaged in Customs declaration may illegally make Customs declaration on behalf of others or go beyond their scope of business.
Article 12 No entity or individual may obstruct the Customs office from performing its duties according to law, and the entity or individual concerned shall cooperate with the Customs office by giving truthful answers to questions asked by the Customs office.
Where Customs officers meet with violent resistance while performing their duty, public security organs and the People's Armed Police units performing related tasks shall provide assistance.
Article 13 Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.
All units and individuals shall have the right to report to the Customs activities violating the provisions of this Law.
The Customs shall give moral encouragement or material rewards to entities or individuals that perform meritorious deeds in reporting offences against this Law or helping to track down and seize the offenders.
Customs shall not disclose the identity of informers.
Chapter 2 Inward and Outward Means of Transport
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.
The inward and outward means of transport staying at a place with a Customs office shall not depart from it without permission by the Customs.
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 may change its course and leave the territory unless it has cleared the Customs.
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.
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.
Article 17 The loading and unloading of inward and outward bound goods and articles from means of transport and the boarding and disembarking of inward and outward bound passengers shall be subject to Customs supervision and administration.
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.
Those boarding or getting off an inward or outward means of transport who carry articles with them shall truthfully declare to the Customs and shall be subject to Customs examination.
Article 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.
Where work requires, the Customs may dispatch officers to perform duties on board the means of transport. The person in charge of the means of transport shall provide them with conveniences.
Article 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.
Article 20 Where inward or outward vessels and aircraft are concurrently engaged in transportation of goods and passengers within the territory, it is necessary to comply with the requirements of Customs control.
Customs formalities shall be completed with the Customs for an inward or outward means of transport to change to transport business within the territory.
Article 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.
Article 22 When, owing to force majeure, an inward or outward vessel or aircraft is forced to berth or land at a place without a Customs office, or jettison or discharge goods or articles at such a place, the person in charge of the means of transport shall report immediately to the Customs office nearby.
Chapter 3 Inward and Outward Goods
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.
Article 24 The consignee for import goods or the consignor for export goods shall make an accurate declaration, 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 formulated by the State Council.
Declaration of import goods shall be made to the Customs office by the consignee within 14 days of the arrival of the means of transport; declaration of export goods shall be made by the consignor after the goods arrive at the Customs surveillance zone and 24 hours prior to loading unless otherwise specially approved by the Customs.
Where the consignee fails to declare the import goods within the time limit prescribed in the preceding paragraph, a fee for delayed declaration shall be imposed by the Customs.
Article 25 Goods imported or exported at the Customs office shall be declared in paper or electronic forms.
Article 26 After a declaration has been made to Customs, the declaration documents and their contents must not be altered or rescinded, unless otherwise provided by the Customs.
Article 27 With the consent of Customs, a consignee of import goods may examine the goods or obtain samples before declaration. In case quarantine is needed in accordance with law, samples can be obtained only after quarantine.
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.
Under special circumstances, import and export goods shall be exempt from inspection. The specific measures shall be formulated by the General Administration of Customs.
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.
Article 30 Where the consignee 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 taken over and sold off by the Customs office in accordance with law. 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 consignee provided that he submits an application to the Customs office within one year of the sale of the goods; the remaining sum for those goods the importation of which is restricted by the State and a license for which is required but cannot be provided shall not be returned. If nobody applies within the time limit or the sum is not to be returned, the money shall be turned over to the State Treasury.
Inward bound goods which are verified as having been misdischarged or over-discharged may be taken through return transport or import formalities by the person in charge of the original means of transport which carried the goods, or by the consignee or the consignor of the goods within three (3) months of the date on which the goods were discharged from the means of transport; where necessary, an extension of another three (3) months may be allowed subject to 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 preceding paragraph.
Where goods listed in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of them before the time limit is reached.
Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the Customs in accordance with law. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.
Article 31 Goods temporarily imported or temporarily exported pursuant to the provisions of laws, administrative regulations, the State Council or the General Administration of Customs shall be re-exported or re-imported within six months; where there is a need to extend the period for re-exportation or re-importation, the extension formalities shall be completed pursuant to the provisions of the General Administration of Customs.
Article 32 Anyone who wishes to engage in storing, processing, assembling, exhibiting, transporting or consigning bonded goods or running duty free shops shall meet the requirements for Customs control and obtain approval from and register with the Customs.
The assignment and transfer of bonded goods as well their entry into and exit from bonded areas shall be conducted through the relevant procedures with Customs, and shall be subject to Customs supervision, administration and inspection.
Article 33 Enterprises engaged in the processing trade shall file a record with the Customs offices pursuant to requirements of the General Administration of Customs. The amount of raw materials consumed during the production of the finished products in processing trade shall be assessed and determined by Customs in accordance with relevant regulations.
The finished products of a processing trade shall be re-exported within the specified time limit. Materials which have been imported for use and have been approved by the State to be bonded shall be taken through cancellation after verification procedures with Customs; where duties have previously been levied, rebate procedures shall be handled by Customs in accordance with law.
Where the bonded materials, parts, or finished products imported for the processing trade are sold domestically for some reason instead, the Customs office shall impose tariffs on the bonded imported materials and parts in accordance with the law; where the importation of such goods is restricted by the State, the importer shall also provide an importation license to the Customs office.
Article 34. Customs shall carry out supervision and administration in bonded zones and other special Customs supervision and administration zones established with State Council approval in the territory of the People's Republic of China in accordance with relevant State regulations.
Article 35 Customs formalities for import goods shall be completed by the consignee at the Customs office at the place where the goods enter the territory; those for export goods shall be completed by the consignor at the Customs office at the place where the goods depart from the territory.
If applied for by the consignee or the consignor and approved by the Customs, Customs formalities for import goods may be completed at the place of destination where there is a Customs office, and those for export goods at the place of departure where there is a Customs office. The transport of such goods from one place with a Customs office to another shall comply with the control requirements of the Customs. When necessary, customs officers may escort the goods in transportation.
Where goods enter or leave the territory by electric cables, pipelines or other special means of conveyance, the management units concerned shall report at regular intervals to the designated Customs office and complete Customs formalities as required.
Article 36 All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the Customs office at the place where the goods enter the territory, and shall be shipped out of the territory within the designated time limit.
The Customs may examine such goods whenever it considers this necessary.
Article 37 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.
No seals affixed by the Customs may be opened or broken by any person without Customs authorization.
Where a people's court makes a decision or ruling or a relevant administrative department for law enforcement makes a decision to deal with goods under Customs supervision and administration, it shall order the party concerned to complete with Customs formalities.
Article 38 The enterprises engaged in storing goods that are under Customs control shall register with the Customs and complete the formalities for receipt and delivery of goods in accordance with Customs regulations.
The storage of goods under Customs control at a place outside a Customs surveillance zone shall be subject to Customs approval and control.
Where the provisions of the two preceding paragraphs are violated or damage or loss is caused to the goods under Customs control during the period when the said goods are being kept, unless caused by force majeure, the person who is obligated to keep the goods shall perform the obligation of paying the appropriate duties and bear legal liability.
Article 39 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.
Article 40 In event 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. Specific measures for such control shall be formulated by the General Customs Administration.
Article 41 The origin of import and export goods shall be ascertained in accordance with the State rules of origin.
Article 42 Import and export goods shall be classified in accordance with the State regulations regarding the classification of commodities.
The Customs may ask the consignee for import goods and the consigner for export goods to provide it with information needed for determining their classification. If necessary, the Customs may organize laboratory tests and inspections, and take the results of test and inspection as the basis of classification.
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.
The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.
Customs shall publish administrative rulings made on the classification of goods and so on.
Article 44 Customs shall protect intellectual property rights related to imported or exported goods in accordance with the law and administrative regulations.
Where it is necessary to declare the state of intellectual property rights to Customs, the consignee or consignor of import and export goods and their agents shall accurately declare the state of the relevant intellectual property rights in accordance with State regulations, and shall submit a certificate permitting the legal use of the relevant intellectual property rights.
Article 45. Customs may check the account books, accounting documents, Customs declaration documents and other relevant materials and the relevant import and export goods of enterprises and units directly related to the import and export of goods, within three (3) years of the date on which the import or export goods were released, or within three (3) years after the term of Customs supervision and administration for bonded goods and import goods with tax concessions has concluded. The specific measures shall be formulated by the State Council.
Chapter 4 Inward and Outward Articles
Article 46 Inward and outward luggage carried by individuals and Inward and outward articles sent by post shall be limited to reasonable quantities for personal use and shall be subject to Customs control.
Article 47 All inward and outward articles shall be accurately declared to the Customs by the owner and shall be subject to Customs examination.
No seals affixed by the Customs may be opened or broken by any person without Customs authorization.
Article 48 The loading, unloading, transshipment and transit of inward and outward mail bags shall be subject to Customs control. The post enterprises shall submit the waybills to the customs.
The Customs shall promptly dispatch officers to supervise checking and examination on the spot.
Article 49 Inward and outward articles sent by post shall be posted or delivered by managing units only after they have been examined and released by the Customs.
Article 50 Articles registered with and approved by the Customs for temporarily entering or leaving the territory duty-free, shall be taken out or brought into the territory again by the owner.
Persons passing through the territory may not leave in the territory, without Customs approval, the articles they carry with them.
Article 51 In accordance with Article 30 of this Law, the Customs shall dispose of inward and outward articles declared to be abandoned by the owner; articles to which no one makes a claim or for which Customs formalities are not completed within the time limit set by the Customs; and inward postal items which can neither be delivered nor be returned.
Article 52 Inbound and outbound articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with pursuant to the provisions of the relevant laws and administrative regulations.
第五章 关 税
Chapter 5 Customs
Article 53 Customs duties shall, in accordance with law, be levied by the Customs on goods permitted to be imported or exported and on articles permitted to enter or leave the territory.
Article 54 The consignee for import goods, the consignor for export goods and the owner of inward and outward articles shall be the obligatory customs duty payer.
Article 55 The duty-paying value of an export item shall be decided by the Customs on the basis of its transaction price. Where the transaction price cannot be determined, the dutiable value shall be assessed by Customs in accordance with law.
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.
The duty-paying value of an imported or exported article shall be fixed by Customs in accordance with law.
Article 56 Duty reduction or exemption shall be granted for import or export goods and inward or outward Articles listed below:
1. The articles that are for advertising purposes or to be used as samples and therefore of no commercial value;
(II) The materials gratuitously donated by foreign governments or international organizations;
3. goods to which damage or loss has occurred prior to Customs release;
(IV) articles of a quantity or value within the fixed limit;
(V) other goods and articles specified by law as items for duty reduction or exemption; and
(VI) goods and articles specified as items for duty reduction or exemption by international treaties to which the People's Republic of China is either a contracting or an acceding party.
Article 57 Duty reduction or exemption may be granted to import and export goods of specific areas and specific enterprises or for specific purposes. The scope of specially designated reductions and exemptions and measures pertaining to them shall be stipulated by the State Council.
All import goods to which duty reduction or exemption is granted in accordance with the preceding paragraph 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.
Article 58 The State Council shall decide the temporary reduction or exemption of Customs duties which fall under Articles 56 and 57 (1) of this Law.
Article 59 Temporary duty exemption shall be granted for temporarily imported or temporarily exported goods and bonded goods imported by special permission after the consignee or the consignor of the goods pays a security deposit to the Customs for an amount equal to the duties payable, or provides a guarantee.
Article 60 The person obligated to pay Customs duties for import or export goods shall pay the duties within 15 days from the date the Customs issues the memorandum of payment. If the person fails to do so within the time limit, a fee for delayed payment shall be imposed by the Customs. Where the person obliged to pay Customs duties or the guarantor delays payment in excess of three (3) months, Customs may adopt any of the following coercive measures subject to the approval of the head of a directly administered Customs office or the head of an authorised subordinate Customs office:
1. notify in writing the bank where the person or bondsman concerned has an account or other financial institution to deduct the amount of duties due from his deposits;
(II) To sell off the dutiable goods in accordance with law to offset the duties payable with the proceeds; and
(III) to detain and sell off in accordance with law the goods or other property of the person or bondsman concerned to the tune of the duties payable to offset the duties with the proceeds;
While taking enforcement measures, the Customs shall, by compulsory means, make the obligatory duty payer or the bondsman who fails to pay the fine for delayed payment of duties or provision of bond do so.
The person obligated to pay duty for inward or outward articles shall do so prior to release of the articles.
Article 61 Where any clear evidence shows that an obligatory duty payer of import or export goods transfers or conceals the dutiable goods or other properties during the time period for paying duties, the customs may order the obligatory duty payer to provide a guaranty. Where the obligatory duty payer fails to provide a guaranty for paying duties, the customs may, upon approval of the director of the customs office directly under the General Administration of Customs or the director of a subordinate customs office authorized thereby, take the following tax preservation measures:
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 payments to said payer of a value equal to the duties due;
(II) to detain the goods or other property of the duty payer equal to the value of the duties payable.
Where the person obliged to pay Customs duties pays the duties within the stipulated time limit for payment of duties, Customs must immediately lift the tax preservation measures; where the time limit expires and duties have still not been paid, Customs may notify in writing the bank where the person obliged to pay duties has opened an account or some other financial institution to deduct the amount of duties payable from their suspended account, or sell off the detained goods or some other property in accordance with law and use the proceeds of the sale to pay the balance of the duties, subject to the approval of the head of the directly administered Customs office or the head of the authorised subordinate Customs office.
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.
Article 62 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, it shall collect the money payable from the obligatory Customs duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within three years.
Article 63 Where the duties are over-levied, the Customs, upon discovery, shall refund the money without delay. The duty payer may ask the Customs for refunding within one year of the date of duty payment.
Article 64 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.
Article 65 The provisions on the management of the collection of duties shall be applied to the management of the collection of import link tax by customs.
Chapter 6 Customs Bond
Article 66 If, before the classification of the goods is determined, their value is assessed, effective declaration documents are presented or other Customs formalities are completed, the consignee or consigner asks the Customs to release the goods, the Customs shall release the goods after the consignee or consigner provides a bond which is commensurate with the legal obligation he is required to perform according to law. The case may be exempted from guarantee according to the laws and administrative regulations.
Where it is otherwise stipulated in laws and administrative regulations with respect to the bond for the obligation of completing Customs formalities, the provisions there shall prevail.
Where the importation or exportation of goods or articles is restricted by State regulations or the license required cannot be presented, or in other cases where bond is not allowed according to the laws and administrative regulations, the Customs may not release the goods or articles against any bond.
Article 67 Any legal person, other organization or citizen that is capable of fulfilling a Customs bond may become a guarantor. Except where the law requires that it should not be a guarantor.
Article 68 A bondsman may offer bond with the following property and rights:
1. Renminbi (RMB) and freely convertible currencies;
2. bills of exchange, promissory notes, checks, bonds and certificates of deposit;
(III) letter of guarantee from a bank or a non-bank financial institution; and
(IV) other property and rights legally recognized by the Customs.
Article 69 A guarantor shall bear guarantee liability during the guarantee period. Where a guarantor assumes liability for the guarantee, the guaranteed shall not be exempted from his or her obligation from going through the relevant Customs formalities.
Article 70 Administrative measures for Customs guarantees shall be formulated by the State Council.
Chapter 7 Supervision over Law Enforcement
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.
Article 72 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:
1. covering up, conniving or colluding with others in smuggling;
2. to illegally restrict others' personal freedom, search the body, domiciles or places of others, inspect or detain inward or outward means of transport, goods or articles;
(III) To seek personal gains for himself or for others by taking advantage of his position;
(IV) to extort or accept bribes;
(V) to divulge State, commercial or Customs secrets;
(VI) to abuse their powers, intentionally create difficulties in or procrastinate the control and inspection process;
(VII) to purchase, divide up among themselves or appropriate confiscated smuggled goods or articles;
(VIII) to participate in, or do so in disguised form, profit-making business;
(IX) to perform their duties in violation of legal procedures or beyond the limits of their powers; or
10. other illegal acts.
Article 73 Customs shall build up a strong contingent of staff and bring about a good quality of political and professional work by Customs personnel according to the requirements for the performance of their duties in accordance with law.
The Customs personnel shall have legal and relevant professional knowledge and meet the job requirements set by the Customs for professional posts.
When recruiting staff, the Customs shall, in accordance with State regulations, hold examinations openly, make strict assessment and employ those who pass the examinations.
The Customs shall make plans for conducting training among its officers in respect of political and ideological education, the legal system and the work of the Customs. The Customs officers shall be trained and assessed regularly; those who are proved disqualified by assessment shall discontinue performing their duties at their posts.
Article 74 The General Customs shall adopt a regular rotation regime for the directors of the Customs.
The directors of the Customs at lower levels shall report to the directors of the Customs at the next higher level on their work, giving a truthful statement of their performance of duties. The General Customs Administration shall make regular assessment of the directors of the Customs offices directly under it, and the latter shall do the same with regard to the directors of the Customs offices subordinate to them.
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.
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.
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 considers inappropriate.
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.
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.
Article 80. All units and individuals have the right to bring charges against, and report to the authorities, Customs and Customs personnel where they have engaged in illegal conduct and conduct in violation of discipline. Where the authority that receives such accusations and reports has the power to handle them, it shall, in accordance with law and the division of responsibilities, conduct investigation and handle them without delay. The authority that receives the accusations and reports and the authority that is responsible for investigating and handling them shall keep the accusers and reporters secret.
Article 81 When investigating illegal activities, the Customs personnel in question shall recuse themselves from the investigation in the following situations:
1. where he is a party or a close relative of a party to the case;
2. He himself or any of his close relatives has an interest in the case; or
(III) He has some other relationship with a party to the case, which may affect the impartial handling of the case.
Chapter 8 Legal Liabilities
Article 82 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:
1. to transport, carry or send by post into or out of the territory goods or articles the importation or exportation of which is prohibited or restricted by the State or goods or articles for which duties are payable according to law;
2. to sell within the territory, without Customs permission and without payment of the payable duties or without producing relevant licenses, bonded goods, goods listed for specific duty reduction or exemption and other goods, articles or inward foreign means of transport under Customs control; or
(III) to commit other acts by evading Customs control that constitute smuggling.
Where any one of the acts listed in the preceding paragraph does not constitute a crime, Customs shall confiscate the smuggled goods, articles and illegal gains and a fine may be imposed. Customs shall confiscate the goods or articles that are specially or repeatedly used for shielding smuggling and the means of transport that are specially or repeatedly used for smuggling. Specially-made equipment used for concealing smuggled goods or articles shall be ordered to be demolished or confiscated.
Anyone who commits any of the acts listed in the first paragraph, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law.
Article 83 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:
1. to purchase directly and illegally from smugglers the goods or articles imported by smuggling; or
(II) Transporting, purchasing, or selling goods or articles prohibited or restricted by the state to enter or exit the territory or transporting, purchasing, or selling goods that shall pay taxes according to law without legal certificates in inner sea, territorial waters, boundary rivers, boundary lakes, ships and the personnel carried by ships.
Article 84. Where Customs documents are forged, altered or purchased and sold, or where there is collaboration with and a provision for smugglers with loans, capital, account numbers, invoices, certificates or Customs documents, or where there is collaboration with and a provision for smugglers with transportation, storage, postage or other assistance, if the case constitutes a crime, criminal liability shall be pursued in accordance with law; where the case does not constitute a crime, Customs shall confiscate all illegal gains, and impose a fine.
Article 85 Any individual who carries or sends by post articles for personal use into or out of the territory in a quantity exceeding the reasonable limit and fails to declare them to the Customs shall be made to pay the duties and a fine.
Article 86 A fine may be imposed for any of the following acts which violate the provisions of this Law and the illegal income, if any, shall be confiscated:
1. for a means of transport to enter or leave the territory at a place without a Customs office;
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;
(III) to fail to declare truthfully to the Customs the import or export goods or the transit, transshipment or through goods;
(IV) 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;
(V) for an inward or outward means of transport to load or unload inward or outward goods or articles, or embark or disembark passengers without Customs approval;
(VI) for an inward or outward means of transport staying at a place with a Customs office to leave without Customs approval;
(VII) for an inward or outward means of transport en route from one place with a Customs office to another with a Customs office to move out of the territory or to a point in the territory where there is no Customs office without completing the clearance formalities and obtaining Customs approval;
(VIII) for an inward or outward means of transport to engage concurrently in or change to service within the territory in violation of the regulatory requirements of the Customs or without going through the formalities with the Customs;
(IX) for an inward or outward vessel or aircraft which, by force majeure, stops or lands at a place without a Customs office, or jettisons or discharges goods or articles in the territory to fail unjustifiably to report to the Customs authorities nearby;
(X) to open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer goods under Customs control, change the identification marks on such goods, use the goods for other purposes, or dispose of the goods by other means without Customs permission;
11. to open or break seals affixed by the Customs without authorization;
(XII) 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.
(XIII) other acts in violation of regulations over the Customs control.
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.
Article 88 Where Customs declaration business is engaged in without Customs registration or without authorization, Customs shall impose a ban, confiscate the illegal gains, and may impose a fine.
Article 89 Where customs clearing enterprises illegally act as agents for others for customs declarations, or exceed the scope of their business in carrying out customs declaration activities, the Customs shall issue an order for rectification and impose a fine; if the case is serious, their registration for Customs clearances shall be cancelled.
If customs clearing personnel illegally act as agents for others for customs declarations, or exceed the scope of their business in carrying out customs declaration activities, the Customs shall issue an order for rectification and impose a fine.
Article 90 Where consignees or consignors of import and export goods or Customs clearing enterprises offer a bribe to Customs personnel, Customs shall cancel their registration for Customs clearances, and impose a fine; where the act constitutes a crime, criminal liability shall be pursued in accordance with law, and the registration of Customs clearing enterprises must not be renewed.
Where customs clearing personnel offer a bribe to customs personnel, a fine shall be imposed; where the act constitutes a crime, criminal liability shall be pursued in accordance with the law.
Article 91 Where goods are imported or exported which infringe upon intellectual property rights as protected by the laws and administrative regulations of the People's Republic of China in violation the provisions of this Law, the goods of infringement shall be confiscated by Customs in accordance with law, and a fine shall be imposed; where the act constitutes a crime, criminal liability shall be investigated in accordance with law.
Article 92 No goods, articles or means of transport detained by the Customs in accordance with law may be disposed of before the People's Court renders a judgment or the Customs makes a penalty decision. 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 transport, 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.
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.
Article 93 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 time limit, the Customs 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.
Article 94 If the Customs causes damage to any inward or outward goods or articles while examining them, it shall make up for the actual loss from such damage.
Article 95. Where Customs illegally withholds goods, articles or means of transport, thereby causing a loss to the lawful rights and interests of a party concerned, it shall assume liability for compensation in accordance with law.
Article 96 Where Customs personnel commit any one of the acts listed in Article 72 of this Law, administrative penalties shall be imposed in accordance with law; where there are illegal gains, they shall be confiscated in accordance with law; where the act constitutes a crime, criminal liability shall be pursued in accordance with law.
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.
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 receive administrative sanctions by their units or other related units.
Article 99 When Customs personnel are investigating and dealing with cases of violations of the law and do not withdraw in accordance with the provisions of this Law, administrative penalties shall be imposed upon the personnel in charge who are directly responsible and other personnel who are directly liable in accordance with law.
第九章 附 则
Chapter 9 Supplementary Provisions
Article 100 Terms used in this Law are defined as follows:
The term "a Customs office directly under the control of the General Customs" refers to a Customs office 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 office responsible for the administration of specific Customs affairs.
The term "inward and outward means of transport" means various types of vessels, vehicles, aircraft and pack-animals which enter or leave the territory carrying persons, goods or articles.
The term "transit, transshipment and through goods" means goods which come from a place outside Chinese territory and pass through Chinese territory en route to a place outside Chinese 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 office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft.
The term "goods under Customs control" refers to import or export goods, transit goods, transshipment goods and through goods listed in Article 23 of this law, specific goods granted with duty reduction or exemption, temporarily imported or exported goods, bonded goods and other inward or outward goods for which Customs formalities have not been completed.
The term "bonded goods" means goods which have entered the territory by approval of the Customs as items for which no formalities have been performed in the way of duty payment and which will be reshipped out of the territory after being stored, processed or assembled in the territory.
The term "Customs surveillance zone" means any seaport, railway or highway station, airport, border pass or international postal matter exchange station where there is a Customs office, any other place where Customs control is exercised, and any place without a Customs office which has been approved by the State Council as a point of entry into and exit from the territory.
Article 101 The State Council shall draw up rules governing control over the means of transport, goods and articles going between the Special Economic Zones and other specially designated areas and other parts of the territory.
Article 102 This Law shall go into effect on 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 simultaneously.
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