中華人民共和國海關(guān)法CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA

 

第一條 為了維護(hù)國家的主權(quán)和利益，加強(qiáng)海關(guān)監(jiān)督管理，促進(jìn)對(duì)外經(jīng)濟(jì)貿(mào)易和科技文化交往，保障社會(huì)主義現(xiàn)代化建設(shè)，特制定本法。
[Article 1] This Law has been formulated with a view of safeguarding national sovereignty and interests, strengthening Customs control, promoting exchanges in the areas of economy, trade, science, technology and culture with foreign countries and protecting the construction of socialist modernization.

第二條 中華人民共和國海關(guān)是國家的進(jìn)出關(guān)境（以下簡稱進(jìn)出境）監(jiān)督管理機(jī)關(guān)。
[Article 2] The Customs of the People's Republic of China is a state organ responsible for the control over inbound and outbound activities through the Customs territory.

海關(guān)依照本法和其他有關(guān)法律、法規(guī)，監(jiān)管進(jìn)出境的運(yùn)輸工具、貨物、行李物品、郵遞物品和其他物品（以下簡稱進(jìn)出境運(yùn)輸工具、貨物、物品），征收關(guān)稅和其他稅、費(fèi)，查緝走私，并編制海關(guān)統(tǒng)計(jì)和辦理其他海關(guān)業(yè)務(wù)。
The Customs shall, in accordance with this Law and other related laws and regulations, exercise control over the inbound and outbound means of transport, goods, traveller's luggage, and postal items and other articles (hereinafter referred to as inbound and outbound means of transport, goods and articles); collect Customs duties and other taxes and fees; prevent smuggling; compile Customs statistics and deal with other Customs affairs.

第三條 國務(wù)院設(shè)立海關(guān)總署，統(tǒng)一管理全國海關(guān)。
[Article 3] The State Council establishes the Customs General Administration to govern uniformly all Customs in the country.

國家在對(duì)外開放的口岸和海關(guān)監(jiān)管業(yè)務(wù)集中的地點(diǎn)設(shè)立海關(guān)。海關(guān)的隸屬關(guān)系不受行政區(qū)劃的限制。
The State establishes the customs at the ports open to foreign countries and other localities where Customs affairs are concentrated. Administratively Customs offices are not subordinate to the government administration of various levels.

海關(guān)依法獨(dú)立行使職權(quán)，向海關(guān)總署負(fù)責(zé)。
The local Customs shall perform its functions and exercise its powers independently and be accountable only to the Customs General Administration.

第四條 海關(guān)可以行使下列權(quán)力：
[Article 4] The Customs is invested with the following powers:

（一）檢查進(jìn)出境運(yùn)輸工具，查驗(yàn)進(jìn)出境貨物、物品；對(duì)違反本法或者其他有關(guān)法律、法規(guī)的，可以扣留。
(1) To check the inbound and outbound means of transport, examine inbound and outbound goods and articles; to detain those in violation of this Law or other related laws and regulations;

（二）查閱進(jìn)出境人員的證件；查問違反本法或者其他有關(guān)法律、法規(guī)的嫌疑人，調(diào)查其違法行為。
(2) To verify the papers and identifications of inbound and outbound personnel; to interrogate those suspected of violating this Law or other related laws and regulations, and to investigate their illegal activities;

（三）查閱、復(fù)制與進(jìn)出境運(yùn)輸工具、貨物、物品有關(guān)的合同、發(fā)票、帳冊(cè)、單據(jù)、記錄、文件、業(yè)務(wù)函電、錄音錄像制品和其他資料；對(duì)其中與違反本法或者其他有關(guān)法律、法規(guī)的進(jìn)出境運(yùn)輸工具、貨物、物品有牽連的，可以扣留。
(3) To examine or make copy of contracts, invoices, accounts, bills, records, documents, business letters, tape recordings, video recordings and other data which are related to the inbound and outbound means of transport, goods and articles; to detain those connected with the means of transport, goods and articles which are involved in violations of this Law or other laws and regulations;

（四）在海關(guān)監(jiān)管區(qū)和海關(guān)附近沿海沿邊規(guī)定地區(qū)，檢查有走私嫌疑的運(yùn)輸工具和有藏匿走私貨物、物品嫌疑的場所，檢查走私嫌疑人的身體；對(duì)走私罪嫌疑人，經(jīng)關(guān)長批準(zhǔn)，可以扣留移送司法機(jī)關(guān)，扣留時(shí)間不超過二十四小時(shí)，在特殊情況下可以延長至四十八小時(shí)。
(4) To search the means of transport suspected of smuggling and storage places suspected of concealment of smuggled goods and to search those persons suspected of smuggling within the Customs surveillance zone and specified border and coastal areas near a Customs office. Upon the approval of the director of the Customs house, to detain the suspected smuggler and hand him over to the judicial organ. The duration of detention shall not exceed 24 hours under normal circumstances, but it may be extended to 48 hours in special cases.

海關(guān)附近沿海沿邊規(guī)定地區(qū)的范圍，由海關(guān)總署和國務(wù)院公安部門會(huì)同有關(guān)省級(jí)人民政府確定。
The range of the specified border and coastal areas shall be defined by the Customs General Administration in conjunction with the Ministry of Public Security and provincial governments concerned.

（五）進(jìn)出境運(yùn)輸工具或者個(gè)人違抗海關(guān)監(jiān)管逃逸的，海關(guān)可以連續(xù)追至海關(guān)監(jiān)管區(qū)和海關(guān)附近沿海沿邊規(guī)定地區(qū)以外，將其帶回處理。
(5) To pursue and seize those inbound and outbound means of transport, or persons defying and escaping from Customs control, the pursuit of which may be continued beyond the Customs surveillance zone or the specified nearby border and coastal areas so that the transport means or persons in question may be booked and dealt with according to the proper procedures.

（六）海關(guān)為履行職責(zé)，可以配備武器。海關(guān)工作人員佩帶和使用武器的規(guī)則，由海關(guān)總署會(huì)同國務(wù)院公安部門制定，報(bào)國務(wù)院批準(zhǔn)。
(6) The Customs may be provided with fire arms for performing its duty. The rules governing the bearing and using of fire arms by the Customs officer shall be drawn up by the Customs General Administration in conjunction with the Ministry of Public Security and approved by the State Council.

第五條 進(jìn)出境運(yùn)輸工具、貨物、物品，必須通過設(shè)立海關(guān)的地點(diǎn)進(jìn)境或者出境。在特殊情況下，需要經(jīng)過未設(shè)立海關(guān)的地點(diǎn)臨時(shí)進(jìn)境或者出境的，必須經(jīng)國務(wù)院或者國務(wù)院授權(quán)的機(jī)關(guān)批準(zhǔn)，并依照本法規(guī)定辦理海關(guān)手續(xù)。
[Article 5] All inbound and outbound means of transport, goods, articles shall enter or leave the country at places (points) where a Customs office is located. Where temporary inbound or outbound passage at a place without a Customs office is requested in a special case, permission shall have to be obtained from the State Council or a department empowered by the State Council and the Customs formalities shall be followed in accordance with relevent provisions of this Law.

第六條 進(jìn)出口貨物，除另有規(guī)定的外，由海關(guān)準(zhǔn)予注冊(cè)的報(bào)關(guān)企業(yè)或者有權(quán)經(jīng)營進(jìn)出口業(yè)務(wù)的企業(yè)負(fù)責(zé)辦理機(jī)關(guān)納稅手續(xù)。上述企業(yè)的報(bào)關(guān)員應(yīng)當(dāng)經(jīng)海關(guān)考核認(rèn)可。
[Article 6] Unless otherwise provided for, all import and export goods shall be declared and their duties paid by declaration units which have been registered with the Customs or by enterprises authorized to engage in import or export business. The declarants of the above-mentioned units and enterprises shall be tested and approved by the Customs.

進(jìn)出境物品的所有人可以自行辦理報(bào)關(guān)納稅手續(xù)，也可以委托他人辦理報(bào)關(guān)納稅手續(xù)。
The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.

接受委托辦理報(bào)關(guān)手續(xù)的代理人，應(yīng)當(dāng)遵守本法對(duì)其委托人的各項(xiàng)規(guī)定。
The agent entrusted for Customs declaration purposes shall abide by all provisions of this Law applicable to the owner.

第七條 海關(guān)工作人員必須遵守法律、法規(guī)，秉公執(zhí)法，忠于職守，文明服務(wù)。
[Article 7] All Customs officers shall abide by the laws and regulations, enforce the law justly, be loyal to their duties and perform them in a manner as befits a public service.

海關(guān)依法執(zhí)行職務(wù)，任何單位和個(gè)人不得阻撓。
No units or individuals shall obstruct the Customs in performing its duties.

海關(guān)執(zhí)行職務(wù)受到抗拒時(shí)，執(zhí)行有關(guān)任務(wù)的公安機(jī)關(guān)和人民武裝警察部隊(duì)?wèi)?yīng)當(dāng)予以協(xié)助。
Where such obstruction occurs while the Customs officer performs his duty, the public security organs and the troop of the People's Armed Police responsible for such matters shall provide assistance.

第二章 進(jìn)出境運(yùn)輸工具
CHAPTER II INBOUND AND OUTBOUND MEANS OF TRANSPORT

第八條 進(jìn)出境運(yùn)輸工具到達(dá)或者駛離設(shè)立海關(guān)的地點(diǎn)時(shí)，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)向海關(guān)如實(shí)申報(bào)，交驗(yàn)單證，并接受海關(guān)監(jiān)管和檢查。
[Article 8] When inbound and outbound means of transport call at or intend to leave a place where a Customs office is located, the carrier shall make an accurate declaration, lodge or present papers and documents to the Customs and be subject to Customs control.

停留在設(shè)立海關(guān)的地點(diǎn)的進(jìn)出境運(yùn)輸工具，未經(jīng)海關(guān)同意，不得擅自駛離。
All inbound and outbound means of transport that stop or berth at a place where a Customs office is located shall not depart without prior approval by the Customs.

進(jìn)出境運(yùn)輸工具從一個(gè)設(shè)立海關(guān)的地點(diǎn)駛往另一個(gè)設(shè)立海關(guān)的地點(diǎn)的，應(yīng)當(dāng)符合海關(guān)監(jiān)管要求，辦理海關(guān)手續(xù)；未辦結(jié)海關(guān)手續(xù)的，不得改駛境外。
Before any inbound or outbound means of transport intends to move from one Customs point to another, requirements for Customs control shall be met, Customs formalities shall be followed and any deviation to foreign territory before it is cleared by the Customs is prohibited.

第九條 進(jìn)境運(yùn)輸工具在進(jìn)境以后向海關(guān)申報(bào)以前，出境運(yùn)輸工具在辦結(jié)海關(guān)手續(xù)以后出境以前，應(yīng)當(dāng)按照交通主管機(jī)關(guān)規(guī)定的路線行進(jìn)；交通主管機(jī)關(guān)沒有規(guī)定的，由海關(guān)指定。
[Article 9] Inbound means of transport pending declaration to the Customs after entering the territory and outbound means of transport pending to leave the territory after being cleared by the Customs shall both move along the route specified by the competent communications organs or the Customs in case the communications organs have no such specification.

第十條 進(jìn)出境船舶、火車、航空器到達(dá)和駛離時(shí)間、停留地點(diǎn)、停留期間更換地點(diǎn)以及裝卸貨物、物品時(shí)間，運(yùn)輸工具負(fù)責(zé)人或者有關(guān)交通運(yùn)輸部門應(yīng)當(dāng)事先通知海關(guān)。
[Article 10] The time of arrival or departure, the place of stay, any moving during their stay and the time for loading or discharging the cargoes or articles of all inbound and outbound vessels, trains and aircraft shall be notified in advance to the Customs by the carrier or related communications and transport units.

第十一條 運(yùn)輸工具裝卸進(jìn)出境貨物、物品或者上下進(jìn)出境旅客，應(yīng)當(dāng)接受海關(guān)監(jiān)管。
[Article 11] The loading and discharging of inbound and outbound cargoes and articles, the embarking and disembarking of inbound and outbound passengers from or to the means of transport shall be carried out under Customs control.

貨物、物品裝卸完畢，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)向海關(guān)遞交反映實(shí)際裝卸情況的交接單據(jù)和記錄。
Upon the completion of loading or discharging of such goods and articles, the carrier shall submit to the Customs the delivery receipt and records containing the actual situation.

上下進(jìn)出境運(yùn)輸工具的人員攜帶物品的，應(yīng)當(dāng)向海關(guān)如實(shí)申報(bào)，并接受海關(guān)檢查。
Articles carried by the person embarking or disembarking the inbound and outbound means of transport shall be declared to the Customs accurately and subject to Customs examination.

第十二條 海關(guān)檢查進(jìn)出境運(yùn)輸工具時(shí)，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)?shù)綀觯�并根�?jù)海關(guān)的要求開啟航室、房間、車門；有走私嫌疑的，并應(yīng)當(dāng)開拆可能藏匿走私貨物、物品的部位，搬移貨物、物料。
[Article 12] While the inbound or outbound means of transport is being searched by the Customs, the officer in charge of the carrier shall be present and the hatches of holds and the doors of cabins, rooms and vehicles shall remain open as required by the Customs. In case that smuggling is suspected, the compartment where smuggled goods may be stored shall be dismantled and the goods or materials shall be removed.

海關(guān)根據(jù)工作需要，可以派員隨運(yùn)輸工具執(zhí)行職務(wù)，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)提供方便。
Where deemed necessary, the Customs may dispatch officers to perform duties on board the means of transport and the officer in charge of the carrier shall render the necessary assistance or facilities.

第十三條 進(jìn)境的境外運(yùn)輸工具和出境的境內(nèi)運(yùn)輸工具，未向海關(guān)辦理手續(xù)并繳納關(guān)稅，不得轉(zhuǎn)讓或者移作他用。
[Article 13] Inbound means of transport of foreign registry and outbound means of transport of domestic registry shall not have their ownership transferred or used for other purposes before having gone through the Customs formalities and their Customs duties paid.

第十四條 進(jìn)出境船舶和航空器兼營境內(nèi)客、貨運(yùn)輸，需經(jīng)海關(guān)同意，并應(yīng)當(dāng)符合海關(guān)監(jiān)管要求。
[Article 14] Where inbound and outbound vessels and aircraft are also engaged in transport of goods or passengers within the territory of China, Customs approval shall be obtained and requirements for Customs control shall be satisfied.

進(jìn)出境運(yùn)輸工具改營境內(nèi)運(yùn)輸，需向海關(guān)辦理手續(xù)。
Inbound or outbound means of transport that change over to transport inside the territory of China shall go through the Customs formalities before hand as required.

第十五條 沿海運(yùn)輸船舶、漁船和從事海上作業(yè)的特種船舶，未經(jīng)海關(guān)同意，不得載運(yùn)或者換取、買賣、轉(zhuǎn)讓進(jìn)出境貨物、物品。
[Article 15] Coastal vessels, fishing boats and special ships engaged in operation on sea shall not carry, exchange, purchase, or transfer the ownership of inbound or outbound goods and articles without prior Customs approval.

第十六條 進(jìn)出境船舶和航空器，由于不可抗力的原因，被迫在未設(shè)立海關(guān)的地點(diǎn)停泊、降落或者拋擲、起卸貨物、物品，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)立即報(bào)告附近海關(guān)。
[Article 16] Where an inbound or outbound vessel or aircraft is forced to call or land at places without a Customs office, or jettison or discharge goods at such places owing to force majeure, the officer of the carrier in charge shall report the matter to the nearby Customs without delay.

第三章 進(jìn)出境貨物
CHAPTER III INBOUND AND OUTBOUND GOODS

第十七條 進(jìn)口貨物自進(jìn)境起到辦結(jié)海關(guān)手續(xù)止，出口貨物自向海關(guān)申報(bào)起到出境止，過境、轉(zhuǎn)運(yùn)和通運(yùn)貨物自進(jìn)境起到出境止，應(yīng)當(dāng)接受海關(guān)監(jiān)管。
[Article 17] All the following goods shall be subject to Customs control: import goods from the time of entering the territory of China till the completion of the Customs formalities, export goods from the time the Customs declaration is made right up to the time of leaving the territory, and goods in transit, transshipment and through shipment from the time they enter the territory up to the time they leave the territory.

第十八條 進(jìn)口貨物的收貨人、出口貨物的發(fā)貨人應(yīng)當(dāng)向海關(guān)如實(shí)申報(bào)，交驗(yàn)進(jìn)出口許可證和有關(guān)單證。國家限制進(jìn)出口的貨物，沒有進(jìn)出口許可證的，不予放行，具體處理辦法由國務(wù)院規(guī)定。
[Article 18] The consignee for import goods and consignor for export goods shall make an accurate declaration, submit the import or export license and the relevant papers and documents to the Customs. Without an import or an export license, goods subject to import or export control by the State shall not be released. Details shall be specified by the State Council.

進(jìn)口貨物的收貨人應(yīng)當(dāng)自運(yùn)輸工具申報(bào)進(jìn)境之日起十四日內(nèi)，出口貨物的發(fā)貨人除海關(guān)特準(zhǔn)的外應(yīng)當(dāng)在裝貨的二十四小時(shí)以前，向海關(guān)申報(bào)。
Declaration with the Customs shall be made by the consignee for import goods within 14 days after the inbound means of transport declares its arrival and, unless specially approved by the Customs, 24 hours before loading for export goods by the consignor.

進(jìn)口貨物的收貨人超過前款規(guī)定期限未向海關(guān)申報(bào)的，由海關(guān)征收滯報(bào)金。
Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.

第十九條 進(jìn)出口貨物應(yīng)當(dāng)接受海關(guān)查驗(yàn)。海關(guān)查驗(yàn)貨物時(shí)，進(jìn)口貨物的收貨人、出口貨物的發(fā)貨人應(yīng)當(dāng)?shù)綀�，并�?fù)責(zé)搬移貨物，開拆和重封貨物的包裝。海關(guān)認(rèn)為必要時(shí)，可以徑行開驗(yàn)、復(fù)驗(yàn)或者提取貨樣。
[Article 19] All import and export goods shall be subject to Customs examination. While goods are being examined by the Customs, the consignee for import goods or consignor for export goods shall be present and responsible for moving the goods, opening and restoring the package. Where deemed necessary, the Customs may examine, re-examine the goods or take samples in the absence of the consignee or consignor.

經(jīng)收發(fā)貨人申請(qǐng)，海關(guān)總署批準(zhǔn)，其進(jìn)出口貨物可以免驗(yàn)。
Upon the application of the consignee or consignor and being approved by the Customs General Administration, import or export goods may be exempted from examination.

第二十條 除海關(guān)特準(zhǔn)的外，進(jìn)出口貨物在收發(fā)貨人繳清稅款或者提供擔(dān)保后，由海關(guān)簽印放行。
[Article 20] Unless specially approved by the Customs, import and export goods shall be released only upon endorsement by the Customs after duties have been paid or a proper guarantee has been submitted.

第二十一條 進(jìn)口貨物的收貨人自運(yùn)輸工具申報(bào)進(jìn)境之日起超過三個(gè)月未向海關(guān)申報(bào)的，其進(jìn)口貨物由海關(guān)提取變賣處理。所得價(jià)款在扣除運(yùn)輸、裝卸、儲(chǔ)存等費(fèi)用和稅款后，尚有余款的，自貨物變賣之日起一年內(nèi)，經(jīng)收貨人申請(qǐng)，予以發(fā)還；逾期無人申請(qǐng)的，不繳國庫。
[Article 21] Where the consignee fails to declare with the Customs within 3 months from the date of declaration of the means of transport concerned, the goods shall be taken over and sold off by the Customs. The balance of the proceeds of the sale after deduction of expenses for transport, loading and discharging, storage, duties and taxes, may be returned to the consignee within one year upon application. If a claim is not made within the time limit, the money shall be turned over to the State Treasury.

確屬誤卸或者溢卸的進(jìn)境貨物，經(jīng)海關(guān)審定，由原運(yùn)輸工具負(fù)責(zé)人或者貨物的收發(fā)貨人自該運(yùn)輸工具卸貨之日起三個(gè)月內(nèi)，辦理退運(yùn)或者進(jìn)口手續(xù)；
For inbound goods, which are proven to have been misdischarged or over-discharged, after being verified by the Customs, the necessary procedures for their reshipment back to the original destination or for their import shall be undertaken by the officer of the carrier in charge of the means of transport which carried them or the consignee or the consignor of the goods within 3 months from the date of discharging from the means of transport.

必要時(shí)，經(jīng)海關(guān)批準(zhǔn)，可以延期三個(gè)月。逾期未辦手續(xù)的，由海關(guān)按前款規(guī)定處理。
The duration, when necessary, may be extended another 3 months upon Customs approval. If the formalities are not accomplished with the time limit, the goods shall be disposed of by the Customs in accordance with the preceding provision.

前兩款所列貨物不宜長期保存的，海關(guān)可以根據(jù)實(shí)際情況提前處理。
In case that the above-mentioned goods are not suitable for storage over a long period of time, they shall be disposed of before the time limit by the Customs according to the actual situation.

收貨人或者貨物所有人聲明放棄的進(jìn)口貨物，由海關(guān)提取變賣處理；所得價(jià)款扣除運(yùn)輸、裝卸、儲(chǔ)存等費(fèi)用后，上繳國庫。
Import goods abandoned by the consignee or the owner with a statement to that effect shall be taken over and sold off by the Customs, and the proceeds of such sale, after deducting the expense for transport, discharge, and storage, shall be turned over to the State Treasury.

第二十二條 經(jīng)海關(guān)批準(zhǔn)暫時(shí)進(jìn)口或者暫時(shí)出口的貨物，應(yīng)當(dāng)在六個(gè)月內(nèi)復(fù)運(yùn)出境或者復(fù)運(yùn)進(jìn)境；在特殊情況下，經(jīng)海關(guān)同意，可以延期。
[Article 22] Goods that are imported or exported on a temporary basis and approved by the Customs shall be taken out of or into the territory within 6 months. In special cases, this time limit may be extended upon Customs approval.

第二十三條 經(jīng)營保稅貨物的儲(chǔ)存、加工、裝配、寄售業(yè)務(wù)，需經(jīng)海關(guān)批準(zhǔn)，并辦理注冊(cè)手續(xù)。
[Article 23] The operation of the storage, processing, assembling and consignment sales of the bonded goods shall be approved by the registered with the Customs.

第二十四條 進(jìn)口貨物應(yīng)當(dāng)由收貨人在貨物的進(jìn)境地海關(guān)辦理海關(guān)手續(xù)，出口貨物應(yīng)當(dāng)由發(fā)貨人在貨物的出境地海關(guān)辦理海關(guān)手續(xù)。
[Article 24] Customs formalities for import goods shall be completed by the consignee at the place where the goods entering the territory and for export goods, by the consignor, at the place where the goods leave the territory.

經(jīng)收發(fā)貨人申請(qǐng)，海關(guān)同意，進(jìn)口貨物的收貨人可以在設(shè)有海關(guān)的指運(yùn)地、出口貨物的發(fā)貨人可以在設(shè)有海關(guān)的啟運(yùn)地辦理海關(guān)手續(xù)。上述貨物的轉(zhuǎn)關(guān)運(yùn)輸，應(yīng)當(dāng)符合海關(guān)監(jiān)管要求；必要時(shí)，海關(guān)可以派員押運(yùn)。
Upon the application of consignee or consignor, and being approved by the Customs, formalities for import goods may be completed at the place of destination, and for export goods, at the place of departure, provided that these places have a Customs office. The transport of such goods from one Customs to another shall comply with the Customs control requirements. When deemed necessary, such conveyance shall be done under the escort of a Customs officer.

經(jīng)電纜、管道或者其他特殊方式輸送進(jìn)出境的貨物，經(jīng)營單位應(yīng)當(dāng)定期向指定的海關(guān)申報(bào)和辦理海關(guān)手續(xù)。
Where goods entering or leaving the territory by electric cable, pipeline or other specific modes of transport, the business units concerned shall make the declaration with the designated Customs and complete the Customs formalities at regular intervals.

第二十五條 過境、轉(zhuǎn)運(yùn)和通運(yùn)貨物，運(yùn)輸工具負(fù)責(zé)人應(yīng)當(dāng)向進(jìn)境地海關(guān)如實(shí)申報(bào)，并應(yīng)當(dāng)在規(guī)定期限內(nèi)運(yùn)輸出境。
[Article 25] All transit, transshipment and through-shipment goods shall be declared with the Customs at the place where they enter the territory or are shipped out of the territory within the specified time limit.

海關(guān)認(rèn)為必要時(shí)，可以查驗(yàn)過境、轉(zhuǎn)運(yùn)和通運(yùn)貨物。
Where deemed necessary, the Customs may examine such goods.

第二十六條 海關(guān)監(jiān)管貨物，未經(jīng)海關(guān)許可，任何單位和個(gè)人不得開拆、提取、交付、發(fā)運(yùn)、調(diào)換、改裝、抵押、轉(zhuǎn)讓或者更換標(biāo)記。
[Article 26] Without Customs approval, goods under Customs control shall not be opened, picked up, delivered, conveyed, replaced, repacked, mortgaged or transferred, and their identifications or marks shall not be changed by any unit or person.

海關(guān)加施的封志，任何人不得擅自開啟或者損毀。
Seals affixed by the Customs shall not be opened or broken by any person without Customs authorization.

存放海關(guān)監(jiān)管貨物的倉庫、場所的經(jīng)理人應(yīng)當(dāng)按照海關(guān)規(guī)定，辦理收存、交付手續(xù)。
The manager of warehouses and places which store the goods under Customs control shall fulfill the formalities of keeping an account for the receipt and delivery in accordance with the Customs provisions.

在海關(guān)監(jiān)管區(qū)外存放海關(guān)監(jiān)管貨物，應(yīng)當(dāng)經(jīng)海關(guān)同意，并接受海關(guān)監(jiān)管。
The storage of goods under Customs control at a place outside the Customs surveillance zone shall be approved by the Customs and subject to Customs control.

第二十七條 進(jìn)出境集裝箱的監(jiān)管辦法、打撈進(jìn)出境貨物和沉船的監(jiān)管辦法、邊境小額貿(mào)易進(jìn)出口貨物的監(jiān)管辦法，以及本法具體列明的其他進(jìn)出境貨物的監(jiān)管辦法，由海關(guān)總署或者由海關(guān)總署會(huì)同國務(wù)院有關(guān)部門另行制定。
[Article 27] Rules governing the inbound and outbound containers, rules governing the salvage of inbound and outbound goods and sunken ships, rules governing import and export goods under small-scale border trade and rules governing other inbound and outbound goods not specified in this Law shall be drawn up by the customs General Administration independently or in conjunction with the relevant department under the State Council.

第四章 進(jìn)出境物品
CHAPTER IV INBOUND AND OUTBOUND ARTICLES

第二十八條 個(gè)人攜帶進(jìn)出境的行李物品、郵寄進(jìn)出境的物品，應(yīng)當(dāng)以自用、合理數(shù)量為限，并接受海關(guān)監(jiān)管。
[Article 28] Inbound and outbound luggage carried by individuals and inbound and outbound articles sent by post shall be for personal use, in reasonable quantities and subject to Customs control.

第二十九條 進(jìn)出境物品的所有人應(yīng)當(dāng)向海關(guān)如實(shí)申報(bào)，并接受海關(guān)查驗(yàn)。
[Article 29] All inbound and outbound articles shall be accurately declared with the Customs by the owner, and be subject to Customs examination.

海關(guān)加施的封志，任何人不得擅自開啟或者損毀。
Seals affixed by the Customs shall not be opened or broken by any person without authorization.

第三十條 進(jìn)出境郵袋的裝卸、轉(zhuǎn)運(yùn)和過境，應(yīng)當(dāng)接受海關(guān)監(jiān)管。郵政企業(yè)應(yīng)當(dāng)向海關(guān)遞交郵件路單。
[Article 30] The loading, unloading, conveyance and transit of inbound and outbound mail bags shall be subject to Customs control, and a covering way bill shall be lodged with the Customs by the units engaged in postal service.

郵政企業(yè)應(yīng)當(dāng)將開拆及封發(fā)國際郵袋的時(shí)間事先通知海關(guān)，海關(guān)應(yīng)當(dāng)按時(shí)派員到場監(jiān)管查驗(yàn)。
The units engaged in postal service shall inform the Customs in advance of the time for the opening and sealing of international mail bags; the Customs shall dispatch officers to the spot to exercise control over the bags in time.

第三十一條 郵運(yùn)進(jìn)出境的物品，經(jīng)海關(guān)查驗(yàn)放行后，有關(guān)經(jīng)營單位方可投遞或者交付。
[Article 31] Inbound and outbound articles sent by post shall be delivered or handed over only after they have been examined and released by the Customs.

第三十二條 經(jīng)海關(guān)登記準(zhǔn)予暫時(shí)免稅進(jìn)境或者暫時(shí)免稅出境的物品，應(yīng)當(dāng)由本人復(fù)帶出境或者復(fù)帶進(jìn)境。
[Article 32] Inbound or outbound articles registered with the Customs and temporarily exempted from Customs duty upon approval shall be brought out or into the territory again by the person on his own.

過境人員未經(jīng)海關(guān)批準(zhǔn)，不得將其所帶物品留在境內(nèi)。
Persons passing through the territory shall not leave behind the articles they carry in the territory without Customs approval.

第三十三條 進(jìn)出境物品所有人聲明放棄的物品、在海關(guān)規(guī)定期限內(nèi)未辦理海關(guān)手續(xù)或者無人認(rèn)領(lǐng)的物品，以及無法投遞又無法退回的進(jìn)境郵遞物品，由海關(guān)依照本法第二十一條的規(guī)定處理。
[Article 33] Inbound and outbound articles that are abandoned by the owner with a statement, unclaimed for which Customs formalities are not completed within the specified time limit, or postal articles which can neither be delivered nor sent back, shall be disposed of by the Customs in accordance with Article 21 of this Law.

第三十四條 享有外交特權(quán)和豁免的外國機(jī)構(gòu)或者人員的公務(wù)用品或者自用物品進(jìn)出境，依照《中華人民共和國外交特權(quán)與豁免條例》的規(guī)定辦理。
[Article 34] Inbound and outbound articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunity shall be dealt with in accordance with the Regulations on Diplomatic Privileges and Immunity of the People's Republic of China.

第五章 關(guān) 稅
CHAPTER V CUSTOMS DUTIES

第三十五條 準(zhǔn)許進(jìn)出口的貨物、進(jìn)出境的物品，除本法另有規(guī)定的外，由海關(guān)依照進(jìn)出口稅則征收關(guān)稅，進(jìn)出口稅則應(yīng)當(dāng)公布。
[Article 35] Unless otherwise provided for in this Law, Customs duties shall be collected in accordance with the Import and Export Tariff (schedules) on goods permitted to be imported or exported and articles permitted to enter or leave the territory. The Tariff shall be made public.

第三十六條 進(jìn)口貨物的收貨人、出口貨物的發(fā)貨人、進(jìn)出境物品的所有人，是關(guān)稅的納稅義務(wù)人。
[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.

第三十七條 進(jìn)出口貨物的納稅義務(wù)人，應(yīng)當(dāng)自海關(guān)填發(fā)稅款繳納證的次日起七日內(nèi)繳納稅款；逾期繳納的，由海關(guān)征收滯納金。
[Article 37] The obligatory duty payer of import or export goods shall pay the amount levied within 7 days following the date of issuance of the duty memorandum. At the expiration of this time-limit, a fee for delayed payment shall be collected by the Customs.

超過三個(gè)月仍未繳納的，海關(guān)可以責(zé)令擔(dān)保人繳納稅款或者將貨物變價(jià)抵繳；必要時(shí)，可以通知銀行在擔(dān)保人或者納稅義務(wù)人存款內(nèi)扣繳。
Where the delay exceeds 3 months, the Customs may either instruct the guarantor to pay the duty or sell off the goods for compensation. When deemed necessary, the Customs may request the bank to deduct the amount of duties from the deposits of the guarantor or the obligatory duty payer.

進(jìn)出境物品的納稅義務(wù)人，應(yīng)當(dāng)在物品放行前繳納稅款。
The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.

第三十八條 進(jìn)口貨物以海關(guān)審定的正常到岸價(jià)格為完稅價(jià)格，出口貨物以海關(guān)審定的正常離岸價(jià)格扣除出口稅為完稅價(jià)格。
[Article 38] The price for duty assessment of import goods shall be the normal CIF price, which shall be recognized by the Customs; the price for duty assessment of export goods shall be the FOB price, which shall be recognized by the Customs, minus the export duty.

到岸價(jià)格和離岸價(jià)格不能確定時(shí)，完稅價(jià)格由海關(guān)估定。
Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.

進(jìn)出境物品的完稅價(jià)格，由海關(guān)確定。
The duty-paying value of an inward or outward article shall be fixed by the Customs

第三十九條 下列進(jìn)出口貨物、進(jìn)出境物品，減征或者免征關(guān)稅：
[Article 39] Duty reduction or exemption shall be granted for the import and export goods and inbound and outbound articles listed below:

（一）無商業(yè)價(jià)值的廣告品和貨樣；
(1) Advertising matters and trade samples of no commercial value;

（二）外國政府、國際組織無償贈(zèng)送的物資；
(2) Materials by foreign governments or international organizations;

（三）在海關(guān)放行前遭受損壞或者損失的貨物；
(3) Goods suffering damage or loss prior to Customs release;

（四）規(guī)定數(shù)額以內(nèi)的物品；
(4) Articles of a quantity or value below the fixed limit;

（五）法律規(guī)定減征、免征關(guān)稅的其他貨物、物品；
(5) Other goods and articles enjoying duty reduction or exemption in accordance with the laws and regulations;

（六）中華人民共和國締結(jié)或者參加的國際條約規(guī)定減征、免征關(guān)稅的貨物、物品。
(6) Goods and articles enjoying duty reduction or exemption in accordance with the international treaties to which the People's Republic of China is either a contracting or an acceding party.

第四十條 經(jīng)濟(jì)特區(qū)等特定地區(qū)進(jìn)出口的貨物，中外合資經(jīng)營企業(yè)、中外合作經(jīng)營企業(yè)、外資企業(yè)等特定企業(yè)進(jìn)出口的貨物，有特定用途的進(jìn)出口貨物，用于公益事業(yè)的捐贈(zèng)物資，可以減征或者免征關(guān)稅。特定減稅或者免稅的范圍和辦法，由國務(wù)院規(guī)定。
[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to goods imported or exported for specific purposes, and to materials donated for public welfare. The State Council will specify the exact items and enact rules on such reduction and exemption.

邊境小額貿(mào)易減征或者免征關(guān)稅的范圍和辦法，由國務(wù)院或者國務(wù)院授權(quán)的機(jī)關(guān)規(guī)定。
The State Council or the department empowered by the State Council shall also specify the duty reduction or exemption items of small-scale border trade and draw up detailed rules on such reduction or exemption.

第四十一條 依照前條規(guī)定減征或者免征關(guān)稅進(jìn)口的貨物、物品，只能用于特定地區(qū)、特定企業(yè)或者特定用途，未經(jīng)海關(guān)核準(zhǔn)并補(bǔ)繳關(guān)稅，不得移作他用。
[Article 41] All import goods and articles to which duty reduction or exemption is granted in accordance with the preceding article shall be used only in specified areas and enterprises and for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.

第四十二條 本法第三十九條、第四十條規(guī)定范圍以外的臨時(shí)減征或者免征關(guān)稅，由海關(guān)總署或者海關(guān)總署會(huì)同國務(wù)院財(cái)政部門按照國務(wù)院的規(guī)定審查批準(zhǔn)。
Article 42. Temporary duty reduction or exemption not specified in Article 39 and 40 of this law shall be examined and approved by the General Customs Administration independently or jointly with the financial department under the State Council in accordance with the regulations of the State Council.

第四十三條 經(jīng)海關(guān)批準(zhǔn)暫時(shí)進(jìn)口或者暫時(shí)出口的貨物，以及特準(zhǔn)進(jìn)口的保稅貨物，在貨物收發(fā)貨人向海關(guān)繳納相當(dāng)于稅款的保證金或者提供擔(dān)保后，準(zhǔn)予暫時(shí)免納關(guān)稅。
Article 43. Temporary duty exemption shall be granted for goods approved by the Customs as temporarily imported or exported items and for bonded goods imported by special permission after the consignee or the consignor of the goods submits to the Customs a guarantee or a deposit of an amount equal to the duties.

第四十四條 進(jìn)出口貨物、進(jìn)出境物品放行后，海關(guān)發(fā)現(xiàn)少征或者漏征稅款，應(yīng)當(dāng)自繳納稅款或者貨物、物品放行之日起一年內(nèi)，向納稅義務(wù)人補(bǔ)征。因納稅義務(wù)人違反規(guī)定而造成的少征或者漏征，海關(guān)在三年以內(nèi)可以追征。
[Article 44] Upon discovery of a short-or non-payment of Customs duty on import or export goods, or inbound or outbound articles after their release, the Customs shall collect the money payable from the obligatory duty payer within 1 year of the previous duty payment or the release of the goods or the articles. If the short-or non-payment of the duty is due to a breach of the Customs regulations by the obligatory duty payer, the Customs is entitled to recover the unpaid duty within 3 years.

第四十五條 海關(guān)多征的稅款，海關(guān)發(fā)現(xiàn)后應(yīng)當(dāng)立即退還；納稅義務(wù)人自繳納稅款之日起一年內(nèi)，可以要求海關(guān)退還。
[Article 45] Where an over-levy of duty is discovered, the Customs, shall refund the money without delay; the duty payer is entitled to ask the Customs for the refunding within 1 year of the date of duty payment.

第四十六條 納稅義務(wù)人同海關(guān)發(fā)生納稅爭議時(shí)，應(yīng)當(dāng)先繳納稅款，然后自海關(guān)填發(fā)稅款繳納證之日起三十日內(nèi)，向海關(guān)書面申請(qǐng)復(fù)議，海關(guān)應(yīng)當(dāng)自收到復(fù)議申請(qǐng)之日起十五日內(nèi)作出復(fù)議決定；納稅義務(wù)人對(duì)海關(guān)的復(fù)議決定不服的，可以自收到復(fù)議決定書之日起十五日內(nèi)向海關(guān)總署申請(qǐng)復(fù)議；對(duì)海關(guān)總署作出的復(fù)議決定仍然不服的，可以自收到復(fù)議決定書之日起十五日內(nèi)，向人民法院起訴。
[Article 46] Where the obligatory duty payer is involved in a dispute over duty payment with the Customs, he shall first make the payment of the duty and then apply to the Customs in writing for a reconsideration of the case within 30 days of the issuance of the duty memorandum. The Customs shall reach a decision within 15 days after receipt of the application. In case the obligatory duty payer still has objection against the decision, he is entitled to apply to the Customs General Administration for a reconsideration of the case within 15 days after receipt of the decision. If the decision of the Customs General Administration is still considered unacceptable, the obligatory duty payer may take legal action at the People's Court within 15 days after receipt of the decision.

第六章 法律責(zé)任
CHAPTER VI LEGAL RESPONSIBILITIES

第四十七條 逃避海關(guān)監(jiān)管，有下列行為之一的，是走私罪：
[Article 47] Any one of the following acts to evade Customs control constitutes a crime of smuggling:

（一）運(yùn)輸、攜帶、郵寄國家禁止進(jìn)出口的毒品、武器、偽造貨幣進(jìn)出境的，以牟利、傳播為目的運(yùn)輸、攜帶、郵寄淫穢物品進(jìn)出境的，或者運(yùn)輸、攜帶、郵寄國家禁止出口的文物出境的；
(1) To transport, carry or send by post into or out of the territory drugs, weapons and counterfeit currencies which are prohibited by the State from importation or exportation; to transport, carry or send by post obscene objects into or out of the territory aiming at commercial gain or dissemination, or to transport, carry or send by post out of the territory precious cultural relics which are prohibited by the State from exportation;

（二）以牟利為目的，運(yùn)輸、攜帶、郵寄除前項(xiàng)所列物品外的國家禁止進(jìn)出口的其他物品、國家限制進(jìn)出口或者依法應(yīng)當(dāng)繳納關(guān)稅的貨物、物品進(jìn)出境的，數(shù)額較大的；
(2) For the purpose of commercial gain, to transport, carry or send by post into or out of the territory the goods or articles which are not listed above but also prohibited by the State from importation or exportation, and goods and articles in relatively large quantities or of relatively high value which are restricted by the State from importation or exportation or subject to Customs duties in accordance with laws and regulations;

（三）未經(jīng)海關(guān)許可并補(bǔ)繳關(guān)稅，擅自出售特準(zhǔn)進(jìn)口的保稅貨物、特定減稅或者免稅的貨物，數(shù)額較大的。
(3) To sell without Customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value.

以武裝掩護(hù)走私的，以暴力抗拒檢查走私貨物、物品的，不論數(shù)額大小，都是走私罪。
Any armed smuggling of goods and articles or resistence by violence to Customs examination over smuggled goods and articles constitutes a crime of smuggling, regardless of the quantity or value of the goods and articles involved.

犯走私罪的，由人民法院依法判處刑事處罰包括判處罰金，判處沒收走私貨物、物品、走私運(yùn)輸工具和違法所得。
Criminal sanctions imposed by the People's Court on persons guilty of smuggling shall include a fine and confiscation of the smuggled goods and articles, the means of transport carrying them and illegal incomes obtained therefrom.

企業(yè)事業(yè)單位、國家機(jī)關(guān)、社會(huì)團(tuán)體犯走私罪的，由司法機(jī)關(guān)對(duì)其主管人員和直接責(zé)任人員依法追究刑事責(zé)任；對(duì)該單位判處罰金，判處沒收走私貨物、物品、走私運(yùn)輸工具和違法所得。
Where an enterprise, an undertaking, a government department or a social organization commits a crime of smuggling, criminal sanctions shall be imposed on the person in charge and the person directly responsible for the offence by the judicial organ, a fine and confiscation of the smuggled goods and articles, the means of transport carrying them and the illegal incomes obtained therefrom may also be imposed on such unit.

第四十八條 有本法第四十七條第（二）、（三）項(xiàng)所列行為之一，走私貨物、物品數(shù)額不大的，或者攜帶、郵寄淫穢物品進(jìn)出境不構(gòu)成走私罪的，由海關(guān)沒收貨物、物品、違法所得，可以并處罰款。
[Article 48] If the smuggled goods and articles involved in one of the acts listed under 2 and 3 of Article 47 of this Law are not large in quantity, nor high in value or where the carrying or sending by post of obscene objects into or out of the territory does not yet constitute a crime of smuggling, the Customs, while confiscating the goods, articles or illegal incomes obtained therefrom, may at the same time impose a fine on the person concerned.

第四十九條 有下列行為之一的，按走私罪論處，依照本法第四十七條的規(guī)定處罰：
[Article 49] Any of the following acts shall be dealt with as a crime of smuggling and punishable in accordance with the provisions of Article 47 of this Law:

（一）直接向走私人非法收購國家禁止進(jìn)口的物品的，或者直接向走私人非法收購走私進(jìn)口的其他貨物、物品，數(shù)額較大的；
(1) To purchase directly and illegally from the smuggler articles which are prohibited by the State from importation, or to purchase directly and illegally from the smuggler other smuggled goods and articles in relatively large quantities or of relative high value.

（二）在內(nèi)海、領(lǐng)海運(yùn)輸、收購、販賣國家禁止進(jìn)出口的物品的，或者運(yùn)輸、收購、販賣國家限制進(jìn)出口的貨物、物品，數(shù)額較大，沒有合法證明的。
(2) To transport, purchase or sell on coastal or territorial waters articles which are prohibited by the State from importation and exportation, or transport, purchase or sell without legal certification goods and articles which are restricted by the State from importation or exportation in relatively large quantities or of relatively high value.

有前款所列行為之一，尚不構(gòu)成走私罪的，依照本法第四十八條的規(guī)定處罰。
Where an act listed above does not yet constitute a crime of smuggling, the provisions concerning punishments under Article 48 shall be applied.

第五十條 個(gè)人攜帶、郵寄超過合理數(shù)量的自用物品進(jìn)出境，未向海關(guān)申報(bào)的，責(zé)令補(bǔ)繳關(guān)稅，可以處以罰款。
[Article 50] 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.

第五十一條 有下列違反本法關(guān)于海關(guān)監(jiān)管規(guī)定的行為之一的，可以處以罰款：
[Article 51] A penalty may be imposed for any of the following acts which violate the regulations on Customs control:

（一）運(yùn)輸工具不經(jīng)設(shè)立海關(guān)的地點(diǎn)進(jìn)出境的；
(1) For a means of transport, to enter or leave the territory at a place without Customs office;

（二）不將進(jìn)出境運(yùn)輸工具到達(dá)的時(shí)間、停留的地點(diǎn)或者更換的地點(diǎn)通知海關(guān)的；
(2) Failure to inform the Customs of the arrival and the departure time of the means of transport and the place of its intended stay or any change of the place during its stay;

（三）進(jìn)出口貨物、物品或者過境、轉(zhuǎn)運(yùn)、通運(yùn)貨物向海關(guān)申報(bào)不實(shí)的；
(3) Failure to declare to the Customs accurately the import and export goods and the transit, transshipment and through goods;

（四）不按照規(guī)定接受海關(guān)對(duì)進(jìn)出境運(yùn)輸工具、貨物、物品進(jìn)行檢查、查驗(yàn)的；
(4) Failure to submit to the checking and examination by the Customs of the means of transport, goods and articles in accordance with relevant regulations;

（五）進(jìn)出境運(yùn)輸工具未經(jīng)海關(guān)同意，擅自裝卸進(jìn)出境貨物、物品或者上下進(jìn)出境旅客的；
(5) For an inbound or outbound means of transport, to load or unload inbound or outbound goods and articles, or to embark and disembark passengers without Customs approval;

（六）在設(shè)立海關(guān)的地點(diǎn)停留的進(jìn)出境運(yùn)輸工具未經(jīng)海關(guān)同意，擅自駛離的；
(6) For an inbound or outbound means of transport staying at a place where a Customs office is located, to leave without Customs approval;

（七）進(jìn)出境運(yùn)輸工具從一個(gè)設(shè)立海關(guān)的地點(diǎn)駛往另一個(gè)設(shè)立海關(guān)的地點(diǎn)，尚未辦結(jié)海關(guān)手續(xù)又未經(jīng)海關(guān)批準(zhǔn)，中途擅自改駛境外或者境內(nèi)未設(shè)立海關(guān)的地點(diǎn)的；
(7) For inbound or outbound means of transport intended from one place having a Customs office to another place having a Customs office, to move out of the territory or to a point in the territory where there is no Customs office before completing the clearance formalities and obtaining the Customs approval.

（八）進(jìn)出境運(yùn)輸工具，未經(jīng)海關(guān)同意，擅自兼營或者改營境內(nèi)運(yùn)輸?shù)模?
(8) For an inbound and outbound means of transport, to engage concurrently in, or change to, water transport within the territory without Customs approval;

（九）由于不可抗力的原因，進(jìn)出境船舶和航空器被迫在未設(shè)立海關(guān)的地點(diǎn)停泊、降落或者在境內(nèi)拋擲、起卸貨物、物品，無正當(dāng)理由，不向附近海關(guān)報(bào)告的；
(9) For an inbound or outbound vessel or aircraft which by force majeure stops or lands at a place without a Customs office, or jettisons or discharges the cargo in the territory, to fail to report to the Customs nearby without a valid reason;

（十）未經(jīng)海關(guān)許可，擅自開拆、提取、交付、發(fā)運(yùn)、調(diào)換、改裝、抵押或者轉(zhuǎn)讓海關(guān)監(jiān)管貨物的；
(10) To open, pick up, deliver, forward, replace, repack, mortgage or transfer goods that are under Customs control without Customs approval;

（十一）擅自開啟或者損毀海關(guān)封志的；
(11) To open or damage sales affixed by the Customs;

（十二）違反本法關(guān)于海關(guān)監(jiān)管的其他規(guī)定，致使海關(guān)不能或者中斷對(duì)進(jìn)出境運(yùn)輸工具、貨物、物品實(shí)施監(jiān)管的。
(12) Violations of other Customs control regulations contained in this Law that result in failure or suspension of Customs control over inbound and outbound means of transport, goods and articles.

第五十二條 人民法院判處沒收的走私貨物、物品、違法所得、走私運(yùn)輸工具和罰金，海關(guān)決定沒收的走私貨物、物品、違法所得和罰款，全部上繳國庫。
[Article 52] All smuggled goods and articles, the smuggling means of transport employed in the smuggling and the illegal incomes therefrom which are confiscated by the order of the People's Court or by the decision of the Customs together with the fines paid shall be turned over to the State Treasury.

法院判處沒收的和海關(guān)決定沒收的走私貨物、物品、走私運(yùn)輸工具，由海關(guān)依照國務(wù)院的規(guī)定處理，上繳國庫。
It shall be the Customs to deal with and turn over to the State Treasury in accordance with the regulations of the State Council, all smuggled goods and articles and the means of transport confiscated by the order of the People's Court and the decision of the Customs.

第五十三條 當(dāng)事人對(duì)海關(guān)的處罰決定不服的，可以自收到處罰通知書之日起三十日內(nèi)，海關(guān)無法通知的，自海關(guān)的處罰決定公告之日起三十日內(nèi)，向作出處罰決定的海關(guān)或者上一級(jí)海關(guān)申請(qǐng)復(fù)議；對(duì)復(fù)議決定仍然不服的，可以自收到復(fù)議決定書之日起三十日內(nèi)，向人民法院起訴。
[Article 53] Where the person concerned objects to the Customs decision of punishment, he may apply for reconsideration of the case either to the Customs making the decision or to one at a higher level, within 30 days after receipt of the notification of punishment or 30 days after the punishment is made public in case it is impossible to send such notification. If the person concerned finds the decision reached after the reconsideration still unacceptable, he may take his case to the People's Court within 30 days after receipt of the decision.

當(dāng)事人也可以自收到處罰通知書之日或者自海關(guān)的處罰決定公告之日起三十日內(nèi)，直接向人民法院起訴。
The person concerned may also take his case directly to the People's Court within 30 days after receipt of the notification of punishment or 30 days after the punishment is made public.

當(dāng)事人逾期不履行海關(guān)的處罰決定又不申請(qǐng)復(fù)議或者向人民法院起訴的，作出處罰決定的海關(guān)可以將其保證金沒收或者將其被扣留的貨物、物品、運(yùn)輸工具變價(jià)抵繳，也可以申請(qǐng)人民法院強(qiáng)制執(zhí)行。
If the person concerned refuses to carry out the Customs decision and fails to apply for a reconsideration of the case to the People's Court within the time-limit, the Customs making the decision may confiscate the deposit of the person concerned, sell off his goods, articles and means of transport detained, or apply to the People's Court for an injunction to enforce the execution of the decision.

第五十四條 海關(guān)在查驗(yàn)進(jìn)出境貨物、物品時(shí)，損壞被查驗(yàn)的貨物、物品的，應(yīng)當(dāng)賠償實(shí)際損失。
[Article 54] Any damage to any inbound and outbound goods or articles caused by Customs examination, the actual loss shall made up by the Customs.

第五十五條 海關(guān)工作人員私分沒收的走私貨物、物品的，依照刑法第一百五十五條的規(guī)定追究刑事責(zé)任。
[Article 55] Any criminal responsibility shall be prosecuted in accordance with Article 155 of the Criminal Law of the People's Republic of China in case the Customs personnel divide up the confiscated smuggled goods and articles among themselves.

海關(guān)工作人員不得購買沒收的走私貨物、物品；購買沒收的走私貨物、物品的，責(zé)令退還，并可以給予行政處分。
No Customs personnel shall purchase confiscated smuggled goods and articles. Those who have done so shall be made to return the goods and articles, and may be subject to disciplinary actions.

第五十六條 海關(guān)工作人員濫用職權(quán)，故意刁難，拖延監(jiān)管、查驗(yàn)的，給予行政處分；徇私舞弊、玩忽職守或者放縱走私的，根據(jù)情節(jié)輕重，給予行政處分或者依法追究刑事責(zé)任。
[Article 56] Disciplinary actions shall be imposed on those Customs personnel who abuse their power and intentionally create difficulties or procrastinate the control and examination; disciplinary or legal actions shall be taken on those who practice graft, neglect their duties or indulge in smuggling, depending on the seriousness of the case.

第七章 附 則
CHAPTER VII SUPPLEMENTARY PROVISIONS

第五十七條 本法下列用語的含義：
[Article 57] Terms used in this Law are defined as follows:

“進(jìn)出境運(yùn)輸工具”，是指用以載運(yùn)人員、貨物、物品進(jìn)出境的各種船舶、車輛、航空器和馱畜。
The term "inbound and outbound means of transport" means various vessels, vehicles, aircraft and animals which enter or leave the territory for carrying passengers, goods and articles.

“過境、轉(zhuǎn)運(yùn)和通運(yùn)貨物”，是指由境外啟運(yùn)、通過中國境內(nèi)繼續(xù)運(yùn)往境外的貨物。其中，通過境內(nèi)陸路運(yùn)輸?shù)�，稱“過境貨物”；在境內(nèi)設(shè)立海關(guān)的地點(diǎn)換裝運(yùn)輸工具，而不通過境內(nèi)陸路運(yùn)輸?shù)模�稱“轉(zhuǎn)運(yùn)貨物”；由船舶、航空器載運(yùn)進(jìn)境并由原裝運(yùn)輸工具載運(yùn)出境的，稱“通運(yùn)貨物”。
The term "transit, transshipment and through goods" means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory. Among them, "transit goods" are those passing through the territory by land, transshipment goods" are those only changing the means of transport at a place having a Customs office and without passing through the territory by land, and "through goods" are those carried into and out of the territory by the same vessel or aircraft.

“海關(guān)監(jiān)管貨物”，是指本法第十七條所列的進(jìn)出口貨物，過境、轉(zhuǎn)運(yùn)、通運(yùn)貨物，以及暫時(shí)進(jìn)出口貨物、保稅貨物和其他尚未辦結(jié)海關(guān)手續(xù)的進(jìn)出境貨物。
The term "goods under Customs control" means import and export goods enumerated in Article 17 of this Law, transit goods, transshipment goods, through goods, temporary import and export goods, bonded goods and other inbound and outbound goods for which Customs formalities have not been completed.

“保稅貨物”，是指經(jīng)海關(guān)批準(zhǔn)未辦理納稅手續(xù)進(jìn)境，在境內(nèi)儲(chǔ)存、加工、裝配后復(fù)運(yùn)出境的貨物。
The term "bonded goods" means goods which have entered the territory with formalities of duty payment being exempted upon Customs approval and will be reshipped out of the territory after being stored, processed or assembled in the territory.

“海關(guān)監(jiān)管區(qū)”，是指設(shè)立海關(guān)的港口、車站、機(jī)場、國界孔道、國際郵件互換局（交換站）和其他有海關(guān)監(jiān)管業(yè)務(wù)的場所，以及雖未設(shè)立海關(guān)，但是經(jīng)國務(wù)院批準(zhǔn)的進(jìn)出境地點(diǎn)。
The term "Customs surveillance zone" means exports, railway and highway station, airports, border passes and international postal matter exchanges for which a Customs office is provided, other places where Customs control is conducted and places without a Customs office but have been approved by the State Council as a point of entry or exit.

第五十八條 海關(guān)對(duì)檢舉或者協(xié)助查獲違反本法案件的有功單位和個(gè)人，應(yīng)當(dāng)給予獎(jiǎng)勵(lì)。對(duì)于檢舉違法行為的單位和個(gè)人，海關(guān)應(yīng)當(dāng)負(fù)責(zé)保密。
[Article 58] The customs shall reward individuals or units providing information or assistance which is helpful for the exposing of offences against this Law; the identities of such individuals or units shall be kept strictly confidential by the Customs.

第五十九條 經(jīng)濟(jì)特區(qū)等特定地區(qū)同境內(nèi)其他地區(qū)之間往來的運(yùn)輸工具、貨物、物品的監(jiān)管辦法，由國務(wù)院另行規(guī)定。
[Article 59] Rules governing the control over the means of transport, goods and articles of other parts of the territory entering or leaving the Special Economic Zones and other specially designated areas shall be enacted by the State Council.

第六十條 海關(guān)總署根據(jù)本法制定實(shí)施細(xì)則，報(bào)國務(wù)院批準(zhǔn)后施行。
[Article 60] Detailed rules and regulations for the implementation of this Law shall be drawn up by the Customs General Administration and be put into force after being approved by the State Council.

第六十一條 本法自１９８７年７月１日起施行。１９５１年４月１８日中央人民政府公布的《中華人民共和國暫行海關(guān)法》同時(shí)廢止
[Article 61] This Law shall enter into force on July 1, 1987, on which date the Provisional Customs Law of the People's Republic of China promulgated on April 18, 1951 shall be abrogated.