Customs Law of the People's Republic of China

(Adopted at the 19th meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987; "Decision of the Customs Law of the People's Republic of China")

Directory

Chapter 1 General Principles

Chapter 2 Inward and outward means of transport

Chapter 3 Inbound and Outbound Goods

Chapter 4: Inbound and Outbound Items

Chapter 5 Tariffs

Chapter VI Customs Affairs Guarantee

Chapter VII Law Enforcement Supervision

Chapter 8 Legal Liability

Chapter 9 Supplementary Provisions

Chapter 1 General Principles

Article 1 This Law is formulated for the purpose of safeguarding the sovereignty and interests of the state, strengthening customs supervision and administration, promoting foreign economic, trade, scientific, technological and cultural exchanges, and safeguarding the socialist modernization drive.

Article 2 The Customs of the People's Republic of China is the state's entry and exit customs (hereinafter referred to as entry and exit) supervision and management authority. In accordance with this Law and other relevant laws and administrative regulations, the Customs supervises the inbound and outbound means of transport, goods, luggage, postal items and other items (hereinafter referred to as inbound and outbound means of transport, goods, and items), and collects customs duties and other taxes and fees. Investigate smuggling, compile customs statistics and handle other customs operations.

Article 3 The General Administration of Customs shall be established by the State Council to uniformly manage the customs of the whole country.

The state sets up customs at ports open to the outside world and places where customs supervision business is concentrated. The affiliation of customs is not restricted by administrative divisions.

The Customs independently exercises its functions and powers in accordance with the law and is responsible to the General Administration of Customs.

Article 4: The state establishes a public security agency specializing in the investigation of smuggling crimes in the General Administration of Customs, with full-time anti-smuggling police officers, responsible for the investigation, detention, execution of arrests, and pre-trials of smuggling crime cases under its jurisdiction.

Customs' investigation of smuggling crimes The public security organs shall perform the duties of investigation, detention, execution of arrests, and pre-trial investigations in accordance with the provisions of the Criminal Procedure Law of the People's Republic of China.

According to the relevant provisions of the state, the public security organs of the customs investigating smuggling crimes may set up branches. Each branch handling a smuggling crime case under its jurisdiction shall, in accordance with the law, transfer it to the people's procuratorate with jurisdiction for prosecution.

Local public security organs at all levels shall cooperate with the public security organs of customs in investigating smuggling crimes to perform their duties in accordance with the law.

Article 5: The state implements an anti-smuggling system of joint anti-smuggling, unified handling, and comprehensive management. The Customs is responsible for organizing, coordinating and managing the investigation and arrest of smuggling. Relevant regulations shall be formulated separately by the State Council.

If the smuggling cases seized by the relevant administrative law enforcement departments should be given administrative penalties, they shall be transferred to the customs for handling in accordance with the law; if a crime is suspected, they shall be transferred to the customs to investigate smuggling crimes.

Article 6 Customs may exercise the following powers:

(1) Inspection of inbound and outbound means of transport, and inspection of inbound and outbound goods and articles; those who violate this Law or other relevant laws and administrative regulations may be detained.

(2) Check the certificates of inbound and outbound personnel; interrogate suspects who violate this Law or other relevant laws and administrative regulations, and investigate their illegal acts.

(3) Reviewing and duplicating contracts, invoices, account books, documents, records, documents, business correspondence, audio and video recordings and other materials related to inbound and outbound means of transport, goods and articles; Other inbound and outbound means of transport, goods and articles related to relevant laws and administrative regulations may be detained if they are implicated.

(4) In the customs supervision area and the designated coastal areas near the customs, inspect the means of transport suspected of smuggling and places suspected of hiding smuggled goods and articles, and check the body of the suspected smuggler; , goods, articles and smuggling suspects may be detained with the approval of the head of the customs directly under the authority or the head of the subordinate customs authorized by him; for smuggling suspects, the detention time shall not exceed 24 hours, and may be extended to 24 hours under special circumstances. Forty-eight hours.

Outside the customs supervision area and the designated coastal areas near the customs, when the customs investigates smuggling cases, the transportation vehicles suspected of smuggling and places other than the residences of citizens suspected of hiding smuggled goods and articles shall pass the customs directly under the customs. The inspection may be carried out with the approval of the director or the subordinate customs director authorized by him, and the parties concerned should be present; if the parties are not present, the inspection may be conducted in the presence of witnesses; Goods and articles can be detained.

The scope of the prescribed coastal areas near the customs shall be determined by the General Administration of Customs and the public security department of the State Council in conjunction with the relevant provincial people's governments.

(5) When investigating a smuggling case, with the approval of the head of the customs directly under the Customs or the head of the subordinate customs authorized by him, the deposit and remittance of the suspected unit and the suspected person in the financial institution and postal enterprise may be inquired.

(6) For inbound and outbound means of transport or individuals who fled in violation of customs supervision, the customs may continue to chase them beyond the customs supervision area and the designated coastal areas near the customs, and bring them back for processing.

(7) Customs may be equipped with weapons in order to perform their duties. The rules for customs personnel to wear and use weapons shall be formulated by the General Administration of Customs in conjunction with the public security department of the State Council and reported to the State Council for approval.

(8) Other powers exercised by the customs as prescribed by laws and administrative regulations.

Article 7 All localities and departments shall support the customs in exercising their functions and powers in accordance with the law, and shall not illegally interfere with the enforcement activities of the customs.

Article 8 The means of transport, goods and articles entering or leaving the country must enter or leave the country through the place where the customs are established. Under special circumstances, if it is necessary to temporarily enter or exit the country through a place where no customs have been established, it must be approved by the State Council or an agency authorized by the State Council, and the customs formalities shall be handled in accordance with the provisions of this Law.

Article 9 For import and export goods, unless otherwise specified, the consignee and consignor of import and export goods may go through customs declaration and tax payment procedures by themselves, or the consignee and consignee of import and export goods may entrust a customs declaration enterprise approved by the Customs for registration. Handle customs declaration and tax procedures.

Owners of inbound and outbound articles can go through customs declaration and taxation procedures by themselves, or they can entrust others to go through customs declaration and taxation procedures.

Article 10 If a customs declaration enterprise accepts the entrustment of the consignee or consignor of import and export goods and goes through the customs declaration formalities in the name of the client, it shall submit a power of attorney signed by the client to the customs, and abide by the requirements of this law on the client. item provision.

If a customs declaration enterprise accepts the entrustment of the consignee and consignor of import and export goods and goes through the customs declaration formalities in its own name, it shall bear the same legal responsibilities as the consignee and consignor.

If the client entrusts a customs declaration enterprise to go through the customs declaration formalities, it shall provide the customs declaration enterprise with the real information of the entrusted declaration matters; if the customs declaration enterprise accepts the entrustment of the client to handle the customs declaration formalities, it shall make a reasonable assessment of the authenticity of the information provided by the client. review.

Article 11 The consignee and consignor of import and export goods and the customs declaration enterprise must go through the customs declaration formalities according to the law. The customs declaration personnel must obtain the qualification for customs declaration according to the law. Enterprises that have not been registered with the customs in accordance with the law and persons who have not obtained the qualifications for customs declaration according to law shall not engage in customs declaration business.

Customs declaration enterprises and customs declaration personnel shall not illegally declare customs on behalf of others, or conduct customs declaration activities beyond their business scope.

Article 12 When the customs performs its duties according to law, relevant units and individuals shall truthfully answer inquiries and cooperate with them, and no unit or individual shall obstruct them.

When customs are violently resisted in performing their duties, the public security organs and the people's armed police force performing the relevant tasks shall provide assistance.

Article 13 The Customs shall establish a reporting system for evading customs supervision in violation of the provisions of this Law.

Any unit or individual has the right to report violations of this law to avoid customs supervision.

The Customs shall give moral or material rewards to the units and individuals who have reported or assisted in the detection of cases violating this Law.

The customs should keep the whistleblower confidential.

Chapter II Inbound and Outbound Transportation

Article 14 When inbound and outbound means of transport arrive at or leave the place where the customs are established, the person in charge of the means of transport shall truthfully declare to the customs, submit the documents for inspection, and accept customs supervision and inspection.

The inbound and outbound means of transport that stay at the place where the customs are established shall not leave the country without the consent of the customs.

When inbound and outbound means of transport travel from one place where customs are established to another place where customs are established, they shall meet the requirements of customs supervision and go through customs formalities.

Article 15 Before entering the country, the means of transport entering the country shall declare to the customs, and before leaving the country after going through the customs formalities, the means of transport shall follow the route prescribed by the competent transportation authority; Customs designation.

Article 16 The person in charge of the means of transport or the relevant transport department shall notify the Customs in advance of the arrival and departure time, the place of stay, the place of change during the stay, and the time for loading and unloading of goods and articles of inbound and outbound ships, trains, and aircraft.

Article 17 The means of transport loading and unloading inbound and outbound goods and articles or passengers entering or leaving the country shall be subject to customs supervision.

After the loading and unloading of goods and articles is completed, the person in charge of the means of transport shall submit to the customs the handover documents and records reflecting the actual loading and unloading situation.

Those who carry articles on and off the means of transport in and out of the country shall declare truthfully to the customs and accept customs inspection.

Article 18 When the customs inspects the inbound and outbound means of transport, the person in charge of the means of transport shall be present and open the cabins, rooms and vehicle doors according to the requirements of the customs; if there is a suspicion of smuggling, the person in charge of the means of transport shall open and dismantle the smuggled goods and articles. parts, moving goods and materials.

According to the needs of the work, the customs may send personnel to perform duties with the means of transport, and the person in charge of the means of transport shall provide convenience.

Article 19 The inbound overseas means of transport and the outbound domestic means of transport shall not be transferred or used for other purposes without going through the formalities with the customs and paying customs duties.

Article 20 The inbound and outbound ships and aircraft that are also engaged in domestic passenger and cargo transportation shall be approved by the customs and shall meet the customs supervision requirements.

When the inbound and outbound transportation means are changed to domestic transportation, you need to go through the formalities with the customs.

Article 21: Coastal transport vessels, fishing vessels and special vessels engaged in maritime operations shall not carry or exchange, trade, or transfer inbound and outbound goods and articles without the consent of the Customs.

Article 22 When ships and aircraft entering or leaving the country are forced to park, land, or throw or unload goods or articles at places where no customs have been established due to force majeure, the person in charge of the means of transport shall immediately report to the nearby customs.

Chapter III Inbound and Outbound Goods

Article 23: Imported goods should be accepted from the customs from the time of entry to the completion of customs formalities, export of goods from the time of declaration to the customs until exit, and transit, transshipment and shipping goods from entry to exit. Supervision.

Article 24 The consignee of imported goods and the consignor of exported goods shall declare truthfully to the customs, and submit the import and export licenses and relevant documents for inspection. The goods whose import and export are restricted by the state will not be released without import and export licenses, and the specific handling measures shall be prescribed by the State Council.

The consignee of imported goods shall, within 14 days from the date when the means of transport declares entry into the country, the consignor of export goods shall, unless specifically approved by the customs, arrive at the customs supervision area within 20 days of loading. Four hours in advance, declare to customs.

If the consignee of imported goods declares to the customs beyond the time limit specified in the preceding paragraph, the customs shall levy a late declaration fee.

Article 25 The customs declaration formalities for imported and exported goods shall be in the form of paper declaration forms and electronic data declaration forms.

Article 26 After the Customs accepts the declaration, the declaration documents and their contents shall not be amended or cancelled; if there are legitimate reasons, they can be amended or cancelled only with the consent of the Customs.

Article 27 The consignee of imported goods may, with the consent of the customs, inspect the goods or take samples of the goods before the declaration. For goods that need to be quarantined according to law, samples should be taken after passing the quarantine.

Article 28 Import and export goods shall be subject to customs inspection. When the customs inspects the goods, the consignee of the imported goods and the consignor of the exported goods shall be present and be responsible for moving the goods, opening and resealing the packaging of the goods. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples.

Upon the application of the consignee and the consignor and the approval of the General Administration of Customs, the import and export goods can be exempted from inspection.

Article 29 Unless otherwise approved by the Customs, the import and export goods shall be signed and released by the Customs after the consignee or consignor pays the taxes or provides a guarantee.

Article 30 If the consignee of imported goods fails to declare to the customs for more than three months from the date of declaration of the means of transport, the imported goods shall be collected by the customs and sold in accordance with the law. After storage and other expenses and taxes, if there is still a balance, within one year from the date of the sale of the goods according to law, the consignee will apply for it, and it will be returned; among them, the state has restrictive regulations on import, and the license should be submitted instead of being provided. Yes, it will not be refunded. If no application is made within the time limit or the refund is not returned, it shall be turned over to the state treasury.

If the imported goods are unloaded or over-discharged by mistake, upon examination and approval by the customs, the original person in charge of the means of transport or the consignee and consignor of the goods shall handle the return or import of the goods within three months from the date of unloading of the means of transport. formalities; if necessary, with the approval of the customs, it can be extended for three months. If the formalities are not completed within the time limit, the customs shall deal with them in accordance with the provisions of the preceding paragraph.reason.

If the goods listed in the preceding two paragraphs are not suitable for long-term storage, the customs can handle them in advance according to the actual situation.

The imported goods declared to be abandoned by the consignee or the owner of the goods shall be collected by the customs and sold in accordance with the law; the proceeds shall be turned over to the state treasury after deducting the transportation, loading and unloading, storage and other expenses.

Article 31 The goods temporarily imported or exported with the approval of the customs shall be re-exported or re-exported into the country within six months; under special circumstances, with the consent of the customs, the extension may be extended.

Article 32 The operation of the storage, processing, assembly, display, transportation, consignment and duty-free shops of bonded goods, as well as the operation of duty-free shops, shall meet the customs supervision requirements, be approved by the customs, and go through the registration procedures.

The transfer, transfer and entry and exit of bonded goods shall go through relevant formalities with the customs and accept customs supervision and inspection.

Article 33 An enterprise engaged in processing trade shall file with the customs with the relevant approval documents and processing trade contracts.

The finished products of processing trade shall be re-exported within the prescribed time limit. The imported materials and parts used are approved by the state to be bonded, and they shall go through the verification and write-off procedures with the customs; if the taxes are collected first, they shall go through the tax refund procedures with the customs according to law.

If the bonded imported materials or finished products for processing trade are converted to domestic sales for some reason, the customs shall levy tax on the bonded imported materials according to the approval documents for domestic sales; Submit the import license to the customs.

Article 34 The bonded areas and other special customs supervision areas established within the territory of the People's Republic of China with the approval of the State Council shall be supervised by the customs in accordance with relevant state regulations.

Article 35 For imported goods, the consignee shall go through customs formalities at the customs at the place where the goods enter, and for export goods, the consignor shall go through customs formalities at the customs at the place where the goods exit.

Upon the application of the consignee and the consignor, and the Customs agrees, the consignee of the imported goods can go through the customs formalities at the place of shipment with the customs, and the consignor of the export goods can go through the customs formalities at the place of departure with the customs. The transit transportation of the above-mentioned goods shall comply with the customs supervision requirements; when necessary, the customs may send personnel to escort the goods.

For goods transported in and out of the country via cables, pipelines or other special means, the business unit shall regularly declare to the designated customs and go through customs formalities.

Article 36 For transit, transshipment and shipping goods, the person in charge of the means of transport shall declare truthfully to the customs at the place of entry, and shall transport them out of the country within the prescribed time limit.

When the customs deems necessary, it may inspect goods in transit, in transit and in transit.

Article 37 The goods under customs supervision shall not be dismantled, extracted, delivered, shipped, exchanged, modified, mortgaged, pledged, lien, transferred, marked, used for other purposes or otherwise disposed of without the permission of the customs. .

The seal imposed by the customs shall not be opened or damaged by anyone without authorization.

Where the people's court makes a judgment or ruling or the relevant administrative law enforcement department decides to handle the goods under customs supervision, the party concerned shall be ordered to complete the customs formalities.

Article 38 An enterprise engaged in the warehousing business of customs-supervised goods shall be registered with the customs, and shall go through the procedures for storage and delivery in accordance with customs regulations.

Storage of goods under customs supervision outside the customs supervision area shall be approved by the customs and subject to customs supervision.

If the provisions of the preceding two paragraphs are violated or the goods under customs supervision are damaged or lost during the period of keeping the goods under customs supervision, except for force majeure, the person obliged to keep the goods under customs supervision shall bear corresponding tax obligations and legal liabilities.

Article 39: Supervision measures for inbound and outbound containers, supervision measures for salvage of inbound and outbound goods and sunken ships, supervision measures for import and export of small-value border trade goods, and supervision of other inbound and outbound goods not specified in this Law The measures shall be formulated by the General Administration of Customs or by the General Administration of Customs in conjunction with the relevant departments of the State Council.

Article 40: Where the state has prohibitive or restrictive provisions on inbound and outbound goods and articles, the customs shall supervise in accordance with laws, administrative regulations, provisions of the State Council, or provisions made by relevant departments of the State Council in accordance with the authorization of laws and administrative regulations. The specific supervision measures shall be formulated by the General Administration of Customs.

Article 41 The origin of imported and exported goods shall be determined in accordance with the relevant national rules of origin.

Article 42 The commodity classification of import and export goods shall be determined in accordance with the relevant provisions of the state on commodity classification.

The Customs may require the consignee and consignor of imported and exported goods to provide relevant information needed to determine the classification of the goods; when necessary, the Customs may organize tests and inspections, and use the test and inspection results recognized by the Customs as the basis for the classification of the goods .

Article 43 The customs may, according to the written application submitted by the foreign trade operator, make an administrative ruling such as commodity classification in advance for the goods to be imported or exported.

When importing or exporting the same goods, the same administrative ruling on the classification of goods shall apply.

The administrative rulings made by the customs on the classification of commodities shall be published.

Article 44 The customs shall protect the intellectual property rights related to inbound and outbound goods in accordance with the provisions of laws and administrative regulations.

If it is necessary to declare the status of intellectual property rights to the customs, the consignee and consignor of import and export goods and their agents shall truthfully declare the status of the relevant intellectual property rights to the customs in accordance with the state regulations, and submit the documents certifying the legal use of the relevant intellectual property rights.

Article 45 Within three years from the date of the release of imported and exported goods, or within the customs supervision period of bonded goods, tax-reduced and exempted imported goods, and within three years thereafter, the customs may impose sanctions on enterprises directly related to imported and exported goods. , the unit's accounting books, accounting vouchers, customs declaration documents and other relevant materials and the implementation of audits on import and export goods. The specific measures by the State Council.

Chapter Four: Inbound and Outbound Items

Article 46 The luggage and articles carried in and out of the country by individuals and articles to be mailed in and out of the country shall be limited to their own use and a reasonable quantity, and shall be subject to customs supervision.

Article 47 Owners of inbound and outbound articles shall declare truthfully to the customs and accept customs inspection.

The seal imposed by the customs shall not be opened or damaged by anyone without authorization.

Article 48 The loading, unloading, transshipment and transit of inbound and outbound mail bags shall be subject to customs supervision. The postal enterprise shall submit the mail route list to the customs.

Postal enterprises shall notify the customs in advance of the time of opening and sealing the international mail bags, and the customs shall dispatch personnel to the scene for supervision and inspection on time.

Article 49 Articles shipped in and out of the country by mail can only be delivered or delivered by the relevant business units after they have been inspected and released by the customs.

Article 50 Items that have been registered with the Customs for temporary duty-free entry or temporary duty-free exit shall be taken out of the country or brought back into the country by themselves.

Transit personnel are not allowed to leave their belongings in the territory without customs approval.

Article 51 Items that the owner of inbound and outbound items declares to be abandoned, items that have not gone through customs formalities or are unclaimed within the time limit specified by the customs, and inbound postal items that cannot be delivered and cannot be returned, shall be handled by the customs in accordance with this The provisions of Article 30 of the law shall be dealt with.

Article 52 The entry and exit of articles for official business or personal use of foreign institutions or personnel enjoying diplomatic privileges and immunities shall be handled in accordance with the provisions of relevant laws and administrative regulations.

Chapter 5 Tariffs

Article 53: Customs shall levy customs duties according to law on goods permitted to be imported or exported and articles in or out of the country.

Article 54 The consignee of imported goods, the consignor of exported goods, and the owner of inbound and outbound articles are the taxpayers of customs duties.

Article 55 The dutiable value of imported and exported goods shall be determined by the customs on the basis of the transaction value of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.

The dutiable value of imported goods includes the price of the goods, the transportation and related expenses and insurance costs before the goods arrive at the import point in the People's Republic of China; the dutiable value of export goods includes the price of the goods, the delivery The transportation and related expenses and insurance premiums before loading at the export point within the territory of the People's Republic of China, but the export duties and taxes included therein shall be deducted.

The dutiable value of inbound and outbound articles shall be determined by the customs according to law.

Article 56 The following import and export goods and inbound and outbound articles shall be exempted from customs duties:

(1) Advertisements and samples of no commercial value;

(2) Materials donated by foreign governments and international organizations for free;

(3) Goods damaged or lost before customs release;

(4) Items within the specified amount;

(5) Other goods and articles for which customs duties are reduced or exempted by law;

(6) Goods and articles for which customs duties are reduced or exempted by international treaties concluded or acceded to by the People's Republic of China.

Article 57 Customs duties may be reduced or exempted for specific regions, specific enterprises or import and export goods with specific uses. The scope and methods of specific tax reduction or exemption shall be prescribed by the State Council.

Goods imported with reduced or exempted tariffs in accordance with the provisions of the preceding paragraph can only be used in specific regions, specific enterprises or specific purposes, and may not be used for other purposes without the approval of the customs and the payment of tariffs.

Article 58 The temporary reduction or exemption of customs duties beyond the scope specified in Article 56 and Article 57, paragraph 1 of this Law shall be decided by the State Council.

Article 59 The temporary import or export of goods approved by the Customs, as well as the bonded goods for special importation, shall be temporarily exempted after the consignee or consignor of the goods pays a deposit equivalent to the tax or provides a guarantee to the Customs. Pay taxes.

Article 60 The taxpayer of imported and exported goods shall pay the tax within 15 days from the date when the customs fills out the tax payment form; if the payment is overdue, the customs shall levy a late payment fine. If the taxpayer or guarantor has not paid for more than three months, the customs may take the following coercive measures with the approval of the head of the customs directly under the customs or the head of the subordinate customs authorized by him:

(1) Notify the bank or other financial institution in writing to deduct the tax from the deposit;

(2) Sell the taxable goods according to law, and use the sales proceeds to offset the tax;

(3) Detain and sell goods or other properties whose value is equivalent to the tax payable according to law, and use the sale proceeds to offset the tax.

When the Customs takes compulsory measures, the overdue fines not paid by the taxpayers and guarantors listed in the preceding paragraph shall be enforced simultaneously.

Taxpayers of inbound and outbound articles shall pay taxes before the articles are released.

Article 61 If the taxpayer of imported and exported goods has obvious signs of transferring or hiding its taxable goods and other properties within the prescribed tax period, the customs may order the taxpayer to provide guarantee; the taxpayer cannot If a tax payment guarantee is provided, the customs may take the following tax preservation measures with the approval of the head of the customs directly under the customs or the head of the subordinate customs authorized by him:

(1) Notify in writing the taxpayer's bank or other financial institution to suspend the payment of the taxpayer's deposit equivalent to the tax payable;

(2) Detaining goods or other property of the taxpayer whose value is equivalent to the tax payable.

If the taxpayer pays the tax within the specified tax payment period, the customs must immediately lift the tax preservation measures; if the tax has not been paid after the expiration of the period, with the approval of the head of the customs directly under the customs or the head of the subordinate customs authorized by the customs, the customs The taxpayer may be notified in writing to the bank or other financial institution to withhold tax from the deposit which has been suspended from payment, or to sell off the withheld goods or other property according to law, and use the sales proceeds to offset the tax.

If the tax protection measures are improperly taken, or the taxpayer has paid the tax within the prescribed time limit, and the customs fails to lift the tax protection measures immediately, resulting in the loss of the taxpayer's lawful rights and interests, the customs shall be liable for compensation in accordance with the law.

Article 62 After the import and export goods and inbound and outbound goods are released, if the customs finds that the tax has been underpaid or omitted, it shall, within one year from the date of payment of the tax or the release of the goods or articles, make a supplementary collection to the taxpayer . The customs may pursue the collection within three years for the under-collection or omission of collection caused by the taxpayer's violation of regulations.

Article 63 The excess tax collected by the Customs shall be refunded immediately upon discovery by the Customs; the taxpayer may request the Customs to refund within one year from the date of payment of the tax.

Article 64 When a taxpayer has a tax dispute with the customs, he shall pay the tax and may apply for administrative reconsideration according to law; if he is still not satisfied with the reconsideration decision, he may file a lawsuit in a people's court according to law.

Article 65 The regulations on the administration of customs collection and administration shall apply to the administration of the collection and administration of duties levied by the customs at the import link.

Chapter VI Customs Affairs Guarantee

Article 66 If the consignee or consignor requests the release of the goods before the commodity classification and valuation of the goods are determined, valid customs declaration documents are provided, or other customs formalities are completed, the customs shall provide the goods and comply with the law. Release after guarantees compatible with legal obligations. Laws and administrative regulations provide that the guarantee can be exempted.

Where laws and administrative regulations have other provisions on the guarantee for the performance of customs obligations, such provisions shall prevail.

In cases where the state has restrictive regulations on inbound and outbound goods and articles, where licenses should be provided but cannot be provided, and other situations where guarantees are not allowed under laws and administrative regulations, the customs shall not issue guarantees for release.

Article 67 A legal person, other organization or citizen with the ability to perform customs affairs guarantee may become a guarantor. Except where the law stipulates that it shall not be a guarantor.

Article 68 The guarantor may claim the following properties and rightsGuaranteed:

(1) RMB, freely convertible currency;

(2) Bills of exchange, promissory notes, checks, bonds, certificates of deposit;

(3) Letter of guarantee from a bank or non-bank financial institution;

(4) Other property and rights legally recognized by the customs.

Article 69 The guarantor shall assume the guarantee responsibility within the guarantee period. If the guarantor performs the guaranty responsibility, the guarantor shall not be exempted from the obligation to go through relevant customs formalities.

Article 70 The administrative measures for customs affairs guarantee shall be formulated by the State Council.

Chapter VII Law Enforcement Supervision

Article 71: Customs must abide by the law, safeguard national interests, strictly enforce the law in accordance with statutory functions and legal procedures, and accept supervision in the performance of their duties.

Article 72 Customs officers must enforce the law impartially, be honest and self-disciplined, be loyal to their duties, and serve civilized manner, and must not do the following:

(1) Covering up, condoning smuggling or colluding with others to smuggle;

(2) illegally restricting the personal freedom of others, illegally inspecting other people's bodies, residences or places, illegally inspecting and detaining inbound and outbound means of transport, goods, and articles;

(3) Using power to seek personal gain for oneself or others;

(4) soliciting or accepting bribes;

(5) Disclosing state secrets, commercial secrets and customs work secrets;

(6) Abusing power, deliberately making things difficult, delaying supervision and inspection;

(7) Purchased, privately distributed, occupied and confiscated smuggled goods and articles;

(8) Participate in or in a disguised form to participate in for-profit business activities;

(9) Performing duties in violation of legal procedures or exceeding authority;

(10) Other illegal acts.

Article 73 The customs shall, according to the needs of performing their duties in accordance with the law, strengthen team building so that customs staff have good political and professional qualities.

Customs professionals should have legal and related professional knowledge and meet the requirements for professional positions stipulated by the customs.

Customs recruiting staff shall, in accordance with state regulations, conduct public examinations, conduct strict assessments, and select the best for employment.

The Customs shall conduct training and assessment of its staff in political ideology, legal system, and customs business in a planned way. Customs staff must undergo regular training and assessment, and those who fail to pass the assessment shall not continue to perform their duties.

Article 74 The General Administration of Customs shall implement a regular exchange system for the heads of customs.

The head of customs regularly reports to the higher-level customs office and truthfully states the performance of his duties. The General Administration of Customs shall conduct regular assessments on the heads of customs directly under the Customs, and the directly-affiliated customs shall conduct regular assessments on the chiefs of the subordinate customs.

Article 75 The administrative law enforcement activities of the customs and its staff are subject to the supervision of the supervisory organs in accordance with the law; the investigation activities of the anti-smuggling police are subject to the supervision of the people's procuratorate in accordance with the law.

Article 76 The auditing organ shall conduct auditing and supervision over the fiscal revenue and expenditure of the customs in accordance with the law, and have the right to conduct special audit investigations on matters related to the state fiscal revenue and expenditure handled by the customs.

Article 77 The customs at the higher level shall supervise the law enforcement activities of the customs at the lower level in accordance with the law. If the customs at a higher level considers that the handling or decision made by the customs at a lower level is inappropriate, it may change or revoke it according to law.

Article 78 The Customs shall, in accordance with the provisions of this Law and other relevant laws and administrative regulations, establish and improve an internal supervision system, and conduct supervision and inspection on the implementation of laws, administrative regulations and discipline by its staff.

Article 79 The duties and powers of the main positions responsible for document review, inspection, release, inspection and investigation within the Customs shall be clear, separated and restricted from each other.

Article 80 Any unit or individual has the right to sue and report any illegal or disciplinary violations committed by the customs and its staff. If the organ that receives the accusation or report has the power to deal with it, it shall investigate and deal with it in a timely manner according to the division of responsibilities in accordance with the law. The organ that receives the accusation or the whistleblower and the organ in charge of investigation and punishment shall keep the accusers and whistleblowers secret.

Article 81 When investigating and handling illegal cases, customs officials shall recuse themselves under any of the following circumstances:

(1) is a party to the case or a close relative of the party;

(2) The person or his close relatives have an interest in the case;

(3) Has any other relationship with the parties to the case, which may affect the fair handling of the case.

Chapter VIII Legal Liability

Article 82: Violation of this Law and relevant laws and administrative regulations, evasion of customs supervision, evasion of payable taxes, evasion of prohibitive or restrictive administration of entry and exit from the state, and any of the following circumstances are smuggling Behavior:

(1) Transporting, carrying or mailing goods or articles that are prohibited or restricted by the state from entering or leaving the country, or goods or articles that should be taxed according to law;

(2) Selling bonded goods, specific tax-reduced and exempted goods, and other customs-supervised goods, articles, and imported overseas transportation vehicles within the territory of China without the permission of the customs, without paying the tax payable, and submitting the relevant licenses for inspection. ;

(3) There are other acts that evade customs supervision and constitute smuggling.

If one of the acts listed in the preceding paragraph does not constitute a crime, the customs shall confiscate the smuggled goods, articles and illegal gains, and may concurrently impose a fine; The means of transport used for smuggling at times shall be confiscated, and special equipment for hiding smuggled goods and articles shall be ordered to be demolished or confiscated.

If one of the acts listed in the first paragraph constitutes a crime, criminal responsibility shall be investigated according to law.

Article 83 Anyone who commits any of the following acts shall be punished as smuggling and punished in accordance with the provisions of Article 82 of this Law:

(1) Illegal acquisition of smuggled imported goods or articles directly from smugglers;

(2) In inland seas, territorial waters, boundary rivers, and boundary lakes, ships and their personnel transport, purchase, or sell goods and articles that are prohibited or restricted by the state from entering or leaving the country, or transport, purchase, or sell goods for which taxes should be paid according to law , without legal proof.

Article 84: Forging, altering, buying and selling customs documents, conspiring with smugglers to provide smugglers with loans, funds, account numbers, invoices, certificates, and customs documents, and collaborating with smugglers to provide smugglers with If the transportation, storage, mailing or other convenience constitutes a crime, criminal responsibility shall be investigated according to law; if a crime is not constituted, the illegal income shall be confiscated by the customs and a fine shall be imposed.

Article 85 Individuals who carry or mail more than a reasonable amount of articles for personal use into and out of the country, but fail to declare to the customs according to law, shall be ordered to pay customs duties and may be fined.

Article 86 Whoever commits any of the following acts in violation of the provisions of this Law may be fined, and if there is any illegal income, the illegal income shall be confiscated:

(1) The means of transport enter or leave the country without passing through the place where the customs are established;

(2) Failing to notify the customs of the arrival time, the place of stay or the place of replacement of the inbound and outbound means of transport;

(3) The import and export goods, articles, or transit, transshipment, and shipping goods are falsely declared to the customs;

(4) Failure to accept customs inspections and inspections of inbound and outbound means of transport, goods and articles in accordance with regulations;

(5) Loading and unloading of inbound and outbound goods, articles or passengers entering or leaving the country without the consent of the Customs by means of inbound and outbound transportation;

(6) The inbound and outbound means of transport staying at the place where the customs are established leave the country without the consent of the customs;

(7) The inbound and outbound means of transport travel from one place where the customs are established to another place where the customs are established, and the customs formalities have not been completed and without the approval of the customs, they are diverted to the place outside the country or the place where the customs have not been established on the way;

(8) For inward and outward means of transport, without the consent of the Customs, it is operated concurrently or changed to domestic transportation;

(9) Due to force majeure reasons, inbound and outbound ships and aircraft are forced to berth or land at places where no customs have been established, or to throw or unload goods or articles within the territory, without justifiable reasons, failing to report to the nearby customs;

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(10) Demolition, extraction, delivery, shipping, exchange, modification, mortgage, pledge, lien, transfer, replacement of marks, transfer for other purposes, or other disposal of goods under customs supervision without the permission of the customs;

(11) Opening or damaging customs seals without authorization;

(12) Businesses such as transportation, storage, and processing of goods under customs supervision, and the relevant goods are lost or the relevant records are untrue, and no legitimate reason cannot be provided;

(13) Other acts in violation of customs supervision regulations.

Article 87: Enterprises approved by the Customs to engage in relevant business, if they violate the relevant provisions of this Law, shall be ordered by the Customs to make corrections, and may be given a warning, suspended from engaging in the relevant business, or even revoked.

Article 88 Whoever engages in the customs declaration business without customs registration and without obtaining the qualification for customs declaration shall be banned by the customs, the illegal gains shall be confiscated, and a fine may be imposed concurrently.

Article 89 If a customs declaration enterprise or customs declaration agent illegally declares customs on behalf of others or conducts customs declaration activities beyond its business scope, the customs shall order it to make corrections, impose a fine, and suspend its practice; if the circumstances are serious, its customs declaration registration shall be revoked or cancelled. Its customs declaration qualifications.

Article 90 If a consignee or consignor of imported or exported goods, a customs declaration enterprise, or a customs declaration person offers bribes to customs staff, the customs shall revoke their customs declaration registration, cancel their customs declaration qualifications, and impose a fine; if a crime is constituted, they shall be punished according to law Investigate criminal responsibility, and may not re-register as a customs declaration enterprise and obtain a qualification certificate for customs declaration.

Article 91 Whoever violates the provisions of this Law to import and export goods that infringe upon the intellectual property rights protected by the laws and administrative regulations of the People's Republic of China shall be confiscated by the customs and fined according to law; if a crime is constituted, criminal responsibility shall be investigated according to law.

Article 92 The goods, articles and means of transport detained by the customs according to law shall not be disposed of before the judgment of the people's court or the decision of the customs to punish. However, dangerous goods or fresh, perishable, and easily expired goods and articles that are not suitable for long-term storage, as well as goods, articles, and means of transport that the owner applies to sell first, shall be approved by the head of the customs directly under the customs or the head of the subordinate customs authorized by him. It can be sold in accordance with the law first, and the proceeds from the sale shall be kept by the customs and the owner shall be notified.

The smuggled goods, articles, illegal gains, smuggled means of transport, and specially-made equipment confiscated by the people's court or decided by the customs shall be handled uniformly by the customs according to the law.

Article 93 If the party fails to perform the customs penalty decision within the time limit and does not apply for reconsideration or file a lawsuit in the people's court, the customs that made the penalty decision may offset the security deposit or detain the detained goods, articles and means of transport. If the value is changed according to the law, it can also be applied to the people's court for compulsory execution.

Article 94 When customs inspects inbound and outbound goods and articles, and damages the inspected goods or articles, it shall compensate for the actual losses.

Article 95 If the customs illegally detains goods, articles or means of transport, resulting in losses to the legitimate rights and interests of the parties, they shall be liable for compensation in accordance with the law.

Article 96: Customs personnel who commit any of the acts listed in Article 72 of this Law shall be given administrative sanctions in accordance with the law; if there are illegal gains, the illegal gains shall be confiscated according to law; if a crime is constituted, criminal responsibility shall be investigated according to law.

Article 97 If the fiscal revenue and expenditure of the customs violates the provisions of laws and administrative regulations, the audit organs and relevant departments shall deal with them in accordance with the provisions of laws and administrative regulations; the directly responsible persons in charge and other directly responsible persons shall be dealt with in accordance with the law. Administrative sanctions shall be given; if a crime is constituted, criminal responsibility shall be investigated according to law.

Article 98 If the accusers, whistleblowers, and whistleblowers are not kept secret in accordance with the provisions of this Law, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions by the unit to which they belong or the relevant unit according to law.

Article 99: Where customs officials fail to withdraw in accordance with the provisions of this Law when investigating and handling illegal cases, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law.

Chapter IX Supplementary Provisions

Article 100 The meaning of the following terms in this Law:

A customs directly under the General Administration of Customs refers to a customs that is directly led by the General Administration of Customs and is responsible for managing customs operations within a certain area; a customs office refers to a customs that is directly led by the customs and is responsible for handling specific customs operations.

Inbound and outbound means of transport refer to various ships, vehicles, aircraft and pack animals used to carry people, goods and articles in and out of the country.

Transit, transshipment and shipping goods refer to goods that are shipped from abroad and continue to be transported abroad through China. Among them, those that are transported by domestic land are called transit goods; those that are replaced by means of transport at the place where the customs are established within the territory, but are not transported by domestic land, are called transshipment goods; , called shipping goods.

Goods under customs supervision refer to the import and export goods listed in Article 23 of this Law, transit, transshipment, and shipping goods, specific tax-reduced and exempt goods, as well as temporary import and export goods, bonded goods and other goods that have not yet been cleared by the customs. Procedures for inbound and outbound cargo.

Bonded goods refer to goods that have been approved by the customs and have entered China without going through tax payment procedures, but have been stored, processed and assembled in China and then re-shipped out of the country.

Customs supervision area refers to the ports, stations, airports, border tunnels, international mail exchange bureaus (exchange stations) and other places with customs supervision services where customs are established, as well as places approved by the State Council although no customs have been established. Entry and exit locations.

Article 101 The State Council shall separately formulate the measures for the supervision and administration of means of transport, goods and articles traveling between specific areas such as special economic zones and other areas within the territory.

Article 102 This Law shall come into force on July 1, 1987. The "Interim Customs Law of the People's Republic of China" promulgated by the Central People's Government on April 18, 1951 shall be repealed at the same time.