(Adopted at the 19th Meeting of the Standing Committee of the
Sixth National People's Congress and promulgated by Order No. 51 of
the President of the People's Republic of China on January 22,
1987, amended in accordance with the Decision on Amending the
Customs Law of the People's Republic of China adopted at the 16th
Meeting of the Standing Committee of the Ninth National People's
Congress on July 8, 2000)
Contents
Chapter I???? General
Provisions
Chapter II??? Inward and Outward Means of
Transport
Chapter III?? Inward and Outward
Goods
Chapter IV??? Inward and Outward
Articles
Chapter V???? Customs
Duties
Chapter VI??? Customs Bond
Chapter VII?? Supervision over
Law-Enforcement?
Chapter VIII? Legal Responsibilities
Chapter IX??? Supplementary
Provisions
Chapter I
General Provisions
Article 1? This Law is formulated for the purpose of
safeguarding State sovereignty and national interests,
strengthening supervision and control by the Customs, promoting
exchanges with foreign countries in economic affairs, trade,
science, technology and culture, and ensuring socialist
modernization.?
Article 2? The Customs of the People's Republic of China is
a State organ responsible for supervision and control over all
arrivals in and departures from the Customs territory (hereinafter
referred to as the territory in short). It shall, in accordance
with this Law and other related laws and administrative
regulations, exercise control over the means of transport, goods,
travellers' luggage, postal items and other articles entering or
leaving the territory (hereinafter referred to as inward and
outward means of transport, goods and articles in short), collect
Customs duties and other taxes and fees, prevent and suppress
smuggling, prepare Customs statistics and handle other Customs
operations.?
Article 3? The State Council sets up the General Customs
Administration, which exercises unified administration of the
Customs offices throughout the country.
Customs offices are set up by the State at ports open to foreign
trade and at places where concentrated Customs operations are
required for supervision and control. The subordination of one
Customs office to another shall not be restricted by administrative
divisions.
The Customs offices exercise their functions and powers
independently in accordance with law and are accountable to the
General Customs Administration.
Article 4? In the General Customs Administration, the State
sets up a special police department, which is in charge of the
investigation of offences of smuggling and is staffed with
professional anticontraband policemen, who are responsible for
conducting investigations, making detentions and arrests, and
carrying out preliminary inquiries into smuggling cases under the
jurisdiction of the said department.
The police department responsible for the investigation of
smuggling offences shall, in accordance with the Criminal Procedure
Law of the People's Republic of China, perform its duties of
conducting investigations, making detentions and arrests and
carrying out preliminary inquiries.
The police department responsible for the investigation of
smuggling offences may, in accordance with the relevant regulations
of the State, set up its branch offices, which shall, in accordance
with law, hand over to the competent People's Procuratorate for
prosecution the smuggling cases which are under their jurisdiction
and the investigation of which they have completed.
Local public security organs at different levels shall cooperate
with the Customs police department responsible for the
investigation of smuggling offences in the latter's performance of
its duties in accordance with law.
Article 5? The State maintains an anti-contraband mechanism
under which joint action is to be taken, smuggling cases are to be
handled in a unified manner and smuggling is to be suppressed in an
all-round way. The Customs is responsible for mobilizing,
coordinating and regulating efforts against smuggling. The
regulations in this regard shall be formulated separately by the
State Council.
Smuggling cases discovered by relevant administrative
law-enforcement departments and involving administrative penalties
shall by handed over to the Customs for its handling in accordance
with law; suspected offences shall be transferred to the Customs
police department responsible for the investigation of smuggling
offences and local public security organs to be dealt with
according to the division of their jurisdiction and to legal
procedures.
Article 6? The Customs shall exercise the following
powers:
(1) to check inward and outward means of transport, examine
inward and outward goods and articles, and detain those entering or
leaving the territory in violation of this Law or other relevant
laws and administrative regulations;
(2) to examine the identification documents of persons entering
or leaving the territory, interrogate the persons suspected of
violating this Law or other relevant laws and administrative
regulations and investigate the illegal activities of such
persons;
(3) to examine and duplicate contracts, invoices, account books,
bills, records, documents, business letters and cables, audio and
video products and other material that are related to the inward
and outward means of transport, goods and articles, and detain
those involved in the means of transport, goods or articles
entering or leaving the territory in violation of this Law or other
relevant laws and administrative regulations;
(4) to search, within a Customs surveillance zone and the
specified coastal or border area in the vicinity of a Customs
office, the means of transport suspected of being involved in
smuggling, and the places suspected of concealing smuggled goods
and articles, and search the body of the persons suspected of
smuggling; to detain, with the approval of the director of a
Customs office directly under the General Customs Administration or
the director of a Customs office subordinate to and authorized by
the former, the means of transport, goods or articles suspected of
being involved in smuggling, and the persons suspected of being
guilty of smuggling; the length of time for detention of the
persons suspected of being guilty of smuggling shall be not longer
than 24 hours, which may be extended to 48 hours under special
circumstances.
When investigating smuggling cases beyond the Customs
surveillance zone and the specified coastal or border area in the
vicinity of a Customs office, the Customs may, with the approval of
the director of a Customs office directly under the General Customs
Administration or the director of a Customs office subordinate to
and authorized by the former, search the means of transport
suspected of being involved in smuggling and, with the exception of
citizens' residence, the places suspected of concealing smuggled
goods or articles, which shall be conducted in the presence of the
parties concerned. Where the parties fail to show up, the Customs
may effect the search in the presence of witnesses and may detain
the means of transport, goods or articles suspected of smuggling
which is supported by evidence.
The specified coastal or border area in the vicinity of a
Customs office shall be delimited by the General Customs
Administration and the public security department under the State
Council in conjunction with the relevant people's government at the
provincial level;
(5) When investigating smuggling cases, the Customs may, with
the approval of the director of a Customs office directly under the
General Customs Administration or the director of the Customs
office subordinate to and authorized by the former, check up on the
bank accounts and remittances the suspected entities and persons
have in financial institutions or postal services;
(6) to chase the means of transport or persons defying and
escaping from Customs control to places beyond a Customs
surveillance zone or the specified coastal or border area in the
vicinity of a Customs office and bring them back to be dealt
with;?
(7) to be provided with arms for the performance of its duties.
Rules governing the carrying and use of arms by Customs officers
shall be formulated by the General Customs Administration in
conjunction with the public security department under the State
Council and submitted to the State Council for approval;
and?
(8) to exercise other powers given to the Customs by law and
administrative regulations.
Article 7? Local authorities and all departments shall
support the Customs offices in exercising their functions and
powers according to law; they may not illegally interfere in the
Customs enforcement of law.?
Article 8? All inward and outward means of transport, goods
and articles shall enter or leave the territory at a place where
there is a Customs office. Under special circumstances where it is
necessary to enter or leave the territory temporarily at a place
where there is no Customs office, the matter shall be subject to
approval by the State Council or the department authorized by it,
and Customs formalities shall be duly completed in accordance with
this Law.?
Article 9? Unless otherwise provided for, the declaration
of import or export goods and the payment of duties may be made by
the consignees or consigners themselves, and such formalities may
also be completed by their entrusted Customs brokers that have
registered with the permission of the Customs.?
The declaration of inward and outward articles and payment of
duties on them may be made by the owners of the articles themselves
or by the persons they have entrusted with the work.?
Article 10? Any Customs broker entrusted by the consignee
or consigner for import or export goods to complete Customs
formalities in the name of the principal shall produce to the
Customs a letter of authorization signed by the principal and abide
by all the provisions of this Law governing the
principal.?
Where a Customs broker entrusted by the consignee or consigner
for import or export goods and completes the Customs formalities in
its own name, it shall bear the same legal liability as the
consignee or consigner shall do.?
The principal that entrusts a Customs broker to complete the
Customs formalities shall provide the broker with true information
regarding the items it entrusts the broker to declare to the
Customs. The Customs broker so entrusted shall, as appropriate,
verify the authenticity of the information provided by the
principal.
Article 11? The consignees or consigners for import or
export goods and the Customs brokers engaged in Customs declaration
shall register with the Customs according to law. Individuals
engaged in Customs declaration are required to obtain the
qualifications in this field in accordance with law. No broker that
has not registered with the Customs in accordance with law and no
individual that has not obtained the qualifications for Customs
declaration may engage in work in this field.?
No Customs brokers or individuals engaged in Customs declaration
may illegally make Customs declaration on behalf of others or go
beyond their scope of business.
Article 12? When the Customs performs its duty in
accordance with law, the entity or individual concerned shall give
true answers to inquiries made by the Customs and be cooperative.
No entity or individual may obstruct the Customs in the course of
performing its duty.?
Where Customs officers meet with violent resistance while
performing their duty, public security organs and the People's
Armed Police units performing related tasks shall provide
assistance.?
Article 13? The Customs shall establish a system whereby
any activities designed to evade Customs control in violation of
the provisions of this Law shall be reported.???
All entities and individuals shall have the right to report to
the Customs activities violating the provisions of this
Law.?
The Customs shall give moral encouragement or material rewards
to entities or individuals that perform meritorious deeds in
reporting offences against this Law or helping to track down and
seize the offenders.?
The Customs shall keep the reporters secret.?
Chapter II
Inward and Outward Means of Transport
Article 14? When a means of transport arrives at or departs
from a place where there is a Customs office, the person in charge
of the means of transport shall make a truthful declaration to the
Customs, submit the relevant papers for examination and accept
Customs control and inspection.?
The inward and outward means of transport staying at a place
with a Customs office shall not depart from it without permission
by the Customs.?
Before an inward or outward means of transport moves from one
place with a Customs office to another place with a Customs office,
it shall comply with the control requirements of the Customs and
complete Customs formalities. No means of transport may change its
course and leave the territory unless it has cleared the
Customs.
Article 15? The inward means of transport which has entered
the territory but has not made its declaration to the Customs or
the outward means of transport which has cleared the Customs but
has not left the territory shall move along the routes specified by
competent communications authorities. In the absence of such
specifications, the routes shall be designated by the
Customs.?
Article 16? The Customs shall be notified in advance either
by the person in charge of the means of transport or by the
relevant transport and communications department of such details as
when an inward or outward vessel, train or aircraft will arrive and
depart, where it will stay, where it will move to during its stay
and when the loading or unloading of goods and articles will take
place.
Article 17? The loading and unloading of export and import
goods and articles onto and from any means of transport and the
embarking and disembarking of its passengers shall be subject to
Customs control.
Upon completion of such loading and unloading, the person in
charge of the means of transport shall submit to the Customs
documents and records which reflect the actual situation of the
loading and unloading.?
Articles carried by individuals embarking on or disembarking
from an outward or inward means of transport shall be truthfully
declared to the Customs and be subject to Customs
inspection.?
Article 18? When an inward or outward means of transport is
being inspected by the Customs, the person in charge of the means
of transport shall be present, and open the holds, cabins, rooms or
doors of the means of transport at the request of the Customs.
Where smuggling is suspected, the person in charge of the means of
transport shall also open or dismantle the part thereof which may
conceal smuggled goods and articles or move the goods and
materials.?
Where work requires, the Customs may dispatch officers to
perform duties on board the means of transport. The person in
charge of the means of transport shall provide them with
conveniences.?
Article 19? No inward means of transport belonging to
countries or regions outside the territory nor outward means of
transport belonging to entities inside the territory may be
transferred or devoted to other uses prior to completion of Customs
formalities and payment of Customs duties.?
Article 20? For inward and outward vessels and aircraft to
concurrently engage in transportation of goods and passengers
within the territory, Customs approval shall be obtained and
requirements for Customs control shall be fulfilled.?
Customs formalities shall be completed for an inward and outward
means of transport to shift to transport business within the
territory.?
Article 21? No coastal transport vessels, fishing boats or
ships engaged in special operations at sea may, without approval of
the Customs, carry, obtain on an exchange basis, purchase, sell or
transfer inward or outward goods and articles.
Article 22? When, owing to force majeure, an inward or
outward vessel or aircraft anchors, lands, jettisons or discharges
goods or articles at a place without a Customs office, the person
in charge of the means or transport shall immediately report to the
Customs office nearby.
Chapter III
Inward and Outward Goods
Article 23? Import goods, throughout the period from the
time of arrival in the territory to the time of Customs clearance,
export goods, throughout the period from the time of declaration to
the Customs to the time of departure from the territory, and
transit, transshipment and through goods, throughout the period
from the time of arrival in the territory to the time of departure
from the territory shall be subject to Customs control.
Article 24? The consignee for import goods and the
consigner for export goods shall make a truthful declaration and
submit the import or export license and relevant papers to the
Customs for inspection. In the absence of an import or export
license, no goods whose importation is restricted by the State may
be released. Specific measures for handling such matters shall be
formulated by the State Council.?
Declaration of import goods shall be made to the Customs by the
consignee within 14 days from the date of the declaration of the
arrival of the means of transport, and declaration of export goods
shall be made by the consigner upon the arrival of the goods at the
Customs surveillance zone and 24 hours prior to loading, unless
otherwise specially approved by the Customs.?
Where the consignee fails to declare the import goods within the
time limit prescribed in the preceding paragraph, a fee for delayed
declaration shall be imposed by the Customs.?
Article 25? Declaration forms made of paper or electronic
means shall be used for completing Customs formalities for import
and export goods.?
Article 26? After acceptance by the Customs, the
declaration forms and documents as well as their contents may not
be changed or withdrawn unless the reason given is really
justifiable and the Customs approves.?
Article 27? Prior to declaration, the consignee for the
import goods may, upon approval of the Customs, check the goods or
draw samples. Samples of goods that need to be quarantined
according to law shall be drawn after the goods pass the
quarantine.?
Article 28? All import and export goods shall be subject to
Customs examination. While the examination is being carried out,
the consignee for the import goods or the consigner for the export
goods shall be present and responsible for moving the goods and
opening and restoring the package. The Customs may examine or
re-examine the goods or take samples from them straightaway in the
absence of the consignee or the consigner whenever it considers
this necessary.?
Import and export goods may be exempted from examination if an
application has been made by the consignee or consigner and
approved by the General Customs Administration.?
Article 29? Unless specially approved by the Customs,
import and export goods shall be released upon the Customs
endorsement only after the consignee or consigner has paid the
duties or provided a bond.
Article 30? Where the consignee for import goods fails to
declare the import goods to the Customs within three months from
the date of the declaration of the arrival of the means of
transport, the goods shall be taken over and sold off by the
Customs in accordance with law. After the costs of transport,
loading, unloading and storage and the duties and taxes are
deducted from the money obtained from the sale, the remaining sum,
if any, shall be returned to the consignee provided that he submits
an application to the Customs within one year from the date of the
sale of the goods; the remaining sum for those goods the
importation of which is restricted by the State and a license for
which is required but cannot be provided shall not be returned. In
cases where nobody applies within the time limit or the sum is not
to be returned, the money shall be turned over to the State
Treasury.?
For inward goods that are misdischarged or over-discharged,
which is confirmed by the Customs, the person in charge of the
means of transport carrying the goods or the consignee or the
consigner shall, within three months from the date the goods are
discharged, complete the necessary formalities for taking out of
the territory or importing such goods. When necessary, an extension
of three months may be granted upon approval by the Customs. Where
the formalities are not completed within the time limit, the goods
shall be disposed of by the Customs in accordance with the
provisions in the preceding paragraph.?
Where goods mentioned in the preceding two paragraphs are not
suitable for storage over a long period, the Customs may, according
to actual circumstances, dispose of them before the expiration of
the the time limit.
Import goods declared to be abandoned by the consignee or the
owner shall be taken over and sold off by the Customs in accordance
with law. The money thus obtained shall be turned over to the State
Treasury after the costs of transport, loading, unloading and
storage are deducted.
Article 31? Goods that are temporarily imported or exported
with the approval of the Customs shall be exported or imported
within six months. Under special circumstances an extension may be
granted with the approval of the Customs.?
Article 32? Anyone who wishes to engage in storing,
processing, assembling, exhibiting, transporting or consigning
bonded goods or running duty free shops shall meet the requirements
for Customs control and obtain approval from and register with the
Customs.?
For the transfer of ownership of the bonded goods, their shift
to other places, or their entering or leaving the bonded premises,
relevant Customs formalities shall be completed, and the matter
shall be subject to Customs control and examination.?
Article 33? Enterprises that are engaged in processing
trade are required to register with the Customs with the relevant
documents of approval and contracts for processing trade. The
material consumption per finished product for the processing trade
shall be assessed and fixed by the Customs in accordance with
relevant regulations.?
The finished products for processing trade shall be exported
within the specified time limit. For those imported materials used
for the purpose that are bonded with approval given in accordance
with State regulations, formalities for the records of bond shall
be written off with the Customs; where duties are collected in
advance, formalities for the drawback of the duties paid shall be
completed with the Customs in accordance with law.?
Where the bonded materials imported for processing trade or the
finished products that are, for one reason or another, sold on the
domestic market instead of exported, the Customs shall, on the
basis of the documents of approval for domestic marketing and in
accordance with law, levy duties on the said imported materials.
For materials the importation of which is restricted by State
regulations, certificates of import license shall, in addition, be
produced to the Customs.?
Article 34? Control over the special Customs surveillance
zones, such as the bonded areas established in the territory of the
People's Republic of China with the approval of the State Council,
shall be exercised by the Customs in accordance with relevant State
regulations.?
Article 35? Customs formalities for import goods shall be
completed by the consignee at the Customs office at the place where
the goods enter the territory; those for export goods shall be
completed by the consigner at the Customs office at the place where
the goods depart from the territory.?
If applied for by the consignee or the consigner and approved by
the Customs, Customs formalities for import goods may be completed
at the named place of destination where there is a Customs office,
and those for export goods at the place of departure where there is
a Customs office. The transport of such goods from one place with a
Customs office to another shall comply with the control
requirements of the Customs. When necessary, the goods may be
transported under the escort of the Customs.?
Where the goods are transported into or out of the territory by
means of electric cables, pipelines or other special means of
conveyance, the entities concerned shall, at regular intervals,
declare to the designated Customs office and complete Customs
formalities as required.?
Article 36? All transit, transshipment and through goods
shall be truthfully declared by the person in charge of the means
of transport to the Customs office at the place where the goods
enter the territory, and shall be shipped out of the territory
within the specified time limit.?
The Customs may examine such goods whenever it considers this
necessary.
Article 37? Without permission of the Customs, no goods
under Customs control may be opened, taken, delivered, forwarded,
transposed, repacked, mortgaged, hypothecated or held as a lien,
nor may their ownership be transferred or their labels replaced,
nor may they be used for other purposes or disposed of by other
means.?
No seals affixed by the Customs may be opened or broken by any
person without Customs authorization.?
Before a People's Court proceeds to make a judgement or ruling
with regard to the goods under Customs control or an administrative
law-enforcing authority concerned makes a decision to dispose of
such goods, it shall order the person concerned to complete all
necessary Customs formalities.?
Article 38? The enterprises engaged in storing goods that
are under Customs control shall register with the Customs and
complete the formalities for receipt and delivery of goods in
accordance with Customs regulations.?
The storage of goods under Customs control at a place outside a
Customs surveillance zone shall be subject to Customs approval and
control.?
Where the provisions of the two preceding paragraphs are
violated or damage or loss is caused to the goods under Customs
control during the period when the said goods are being kept,
unless caused by force majeure, the person who is obligated to keep
the goods shall perform the obligation of paying the appropriate
duties and bear legal liability.?
Article 39? Control measures for inward and outward
containers, for the salvage of inward and outward goods and sunken
vessels, for inward and outward goods involved in small volumes of
border transactions and for inward and outward goods not specified
in this Law shall be separately formulated by the General Customs
Administration on its own or in conjunction with the departments
concerned under the State Council.
Article 40? With regard to inward and outward goods and
articles which are banned or restricted by State regulations, the
Customs shall exercise control over them in accordance with laws,
administrative regulations, regulations laid down by the State
Council, or regulations laid down by the relevant departments under
the State Council as authorized by laws or administrative
regulations. Specific measures for such control shall be formulated
by the General Customs Administration.
Article 41? The origin of inward and outward goods shall be
determined in accordance with the State rules of origin.
Article 42? Import and export goods shall be classified in
accordance with the State regulations regarding the classification
of commodities.?
The Customs may ask the consignee for import goods and the
consigner for export goods to provide it with information needed
for determining their classification. Whenever necessary, the
Customs may make arrangements for analysis and inspection and take
the results it confirms as the basis for classification.
Article 43? The Customs may, on the basis of the written
application submitted by the person engaged in foreign trade, make
an administrative ruling in advance regarding such matters as
classification of the goods to be imported or exported.?
The administrative ruling regarding the classification of
commodities shall be applicable to similar goods to be imported or
exported.?
The administrative ruling regarding such matters as the
classification of commodities made by the Customs shall be
promulgated.?
Article 44? The Customs shall, in accordance with laws and
administrative regulations, protect the intellectual property right
relating to import and export goods.?
Where it is necessary to declare to the Customs the status of
intellectual property right, the consignee for import goods and the
consigner for export goods as well as their agents shall, in
accordance with State regulations, make a truthful declaration to
the Customs and produce supporting documents for the lawful use of
the right.?
Article 45? The Customs may, within the period of three
years from the date of release of import or export goods or within
the period when the bonded goods or the import goods the duties on
which are reduced or remitted are under Customs control and three
years thereafter, examine the account books, accounting vouchers,
declaration documents, other relevant information and import and
export goods of the enterprises and institutions directly related
to the import and export goods. The specific measures shall be
formulated by the State Council.?
Chapter IV
Inward and Outward Articles
Article 46? Inward and outward luggage carried by
individuals and inward and outward postal items shall be limited to
reasonable quantities for personal use and shall be subject to
Customs control.?
Article 47? All inward and outward articles shall be
truthfully declared to the Customs by the owner and shall be
subject to Customs examination.?
No person may, without authorization, open or damage the seals
affixed by the Customs.?
Article 48? The loading, unloading, transshipment and
transit of inward and outward mailbags shall be subject to Customs
control. A waybill shall be submitted to the Customs by the postal
service.?
The postal service shall inform the Customs in advance of the
schedule for the opening and sealing of international mailbags. The
Customs shall, on schedule, dispatch officers to exercise control
and conduct examination on the spot.?
Article 49? Inward and outward postal items shall be posted
or delivered by the postal service concerned only after they have
been examined and released by the Customs.?
Article 50? Articles registered with the Customs and
permitted by it to temporarily enter or leave the territory
duty-free shall be taken out of or brought into the territory by
the owner.?
Without Customs approval, no persons passing through the
territory may leave in the territory the articles they bring
in.?
Article 51? Inward and outward articles declared to be
abandoned by the owner, articles for which the Customs formalities
are not completed or to which no one makes a claim within the time
limit specified by the Customs, and inward postal items which can
neither be delivered nor be returned shall be disposed of by the
Customs in accordance with the provisions of Article 30 of this
Law.?
Article 52? Inward and outward articles for official or
personal use by foreign missions or personnel enjoying diplomatic
privileges and immunities shall be dealt with in accordance with
relevant laws and administrative regulations.?
Chapter V
Customs Duties
Article 53? Customs duties shall, in accordance with law,
be levied by the Customs on goods permitted to be imported or
exported and on articles permitted to enter or leave the
territory.?
Article 54? The consignee for import goods, the consigner
for export goods and the owner of inward and outward articles shall
be the persons obligated to pay Customs duties.
Article 55? The dutiable price for import and export goods
shall be determined after examination by the Customs on the basis
of the transaction value of the goods. Where it is impossible to
ascertain the transaction value, the dutiable price shall be
assessed by the Customs in accordance with law.?
The dutiable price for import goods shall consist of the value
of the goods, the cost of transport and the charges associated with
the transport of the goods and the cost of insurance, which are
paid before the goods are unloaded at the entering point of the
territory of the People's Republic of China; the dutiable price for
export goods shall consist of the value of the goods, the cost of
transport and the charges associated with the transport of the
goods, which are paid before the goods are loaded at the leaving
point of the territory of the People's Republic of China, as well
as the cost of insurance - from all of which the amount of export
duties shall be deducted.?
The dutiable price for inward and outward articles shall be
determined by the Customs in accordance with law.
Article 56? Duty reduction or exemption shall be granted to
the following import and export goods and inward and outward
articles:???
(1) advertising items and trade samples of no commercial
value;
(2) materials presented free of charge by foreign governments or
international organizations;?
(3) goods to which damage or loss has caused prior to Customs
release;?
(4) articles of a quantity or value within the fixed limit;
(5) other goods and articles specified by law as items for duty
reduction or exemption; and
(6) goods and articles specified as items for duty reduction or
exemption by international treaties to which the People's Republic
of China is either a contracting party or an acceding
party.?
Article 57? Duty reduction or exemption may be granted to
import and export goods of specific areas and specific enterprises
or for specific purposes. The scope of and the measures for such
reduction or exemption shall be defined and formulated by the State
Council.?
All import goods to which duty reduction or exemption is granted
in accordance with the preceding paragraph shall be used only in
specific areas and specific enterprises or for specific purposes.
They may not be used otherwise unless Customs approval is obtained
and duties are duly paid.?
Article 58? Temporary duty reduction or exemption to be
granted to goods other than the ones as specified in Article 56 and
the first paragraph of Article 57 of this Law shall be decided by
the State Council.?
Article 59? After the consignee or consigner has paid to
the Customs a deposit of an amount equal to the duties or provide a
bond, temporary duty exemption shall be granted to goods that are
temporarily imported or exported with the approval of the Customs
and to bonded goods that are imported with special permission.
Article 60? The person obligated to pay Customs duties for
import or export goods shall pay the duties within l5 days from the
date the Customs issues the memorandum of payment. If the person
fails to do so within the time limit, a fee for delayed payment
shall be imposed by the Customs. Where the person obligated to pay
Customs duties fails to do so or the bondsman fails to provide the
bond within three months, the Customs may, upon approval of the
director of the Customs office directly under the General Customs
Administration or the director of a Customs office subordinate to
and authorized by the former, take the following enforcement
measures:?
(1) to notify in writing the bank where the person or bondsman
concerned has opened an account or other financial institution to
deduct the amount of duties due from his deposits;
(2) to sell off the dutiable goods in accordance with law to
offset the duties payable with the proceeds; and
(3) to detain and sell off in accordance with law the goods or
other property of the person or bondsman concerned to the tune of
the duties payable to offset the duties with the
proceeds;?
While taking enforcement measures, the Customs shall, by
compulsory means, make the obligatory duty payer or the bondsman
who fails to pay the fine for delayed payment of duties or
provision of bond do so.?
The person obligated to pay duty for inward or outward articles
shall do so prior to release of the articles.?
Article 61? Where during the period specified for the
person obligated to pay Customs duties for import or export goods
there are obvious indications that the person is transferring or
concealing the dutiable goods and other property, the Customs may
order the obligatory duty payer to provide a bond. Where the duty
payer cannot provide a bond for duty payment, the Customs may, upon
approval of the director of the Customs office directly under the
General Customs Administration or the authorized director of a
subordinate Customs office subordinate to and authorized by the
former, take the following protective measures for collection of
the duties:?
(1) to notify in writing the bank where the obligatory duty
payer has opened an account or other financial institution to
suspend payment of the amount of the deposits equal to the duties
payable; and
(2) to detain the goods or other property of the duty payer
equal to the value of the duties payable.
As soon as the obligatory duty payer pays the duties within the
specified time limit, the Customs shall repeal the protective
measures for collection of the duties. If, at the expiration of the
time limit, the duty payer fails to pay the duties, the Customs
may, upon approval of the director of the Customs office directly
under the General Customs Administration or the director of a
Customs office subordinate to and authorized by the former, notify
in writing the bank where the duty payer has opened an account or
other financial institution to deduct the amount of the duties due
from the deposits the payment of which is suspended or, in
accordance with law, sell off the detained goods or other property
to offset the duties with the proceeds.
If the protective measures for collection of duties adopted by
the Customs are inappropriate, or if the Customs fails to repeal
such measures when the obligatory duty payer has paid the duties
within the time limit, so that the lawful rights and interests of
the duty payer suffer losses, the Customs shall bear the liability
to pay compensation in accordance with law.
Article 62? Where the Customs finds that the duties are
short-levied or not levied on a consignment of import or export
goods or on an inward or outward article after its release, it
shall collect the money payable from the obligatory duty payer
within one year of the previous duty payment or the release of the
item. If the short-levied or non-levied duties are attributable to
the duty payer's violation of the Customs regulations, the Customs
may collect the unpaid amount from him within three years.
Article 63? Where the duties are over-levied, the Customs,
upon discovery, shall refund the money without delay. The
obligatory duty payer may ask the Customs for refunding within one
year from the date the duties are paid.
Article 64? Where the obligatory duty payer is involved in
a dispute over duty payment with the Customs, he shall pay the
duties and may apply for administrative reconsideration in
accordance with law; if he is not satisfied with the decision made
after the reconsideration, he may file a suit in a People's Court
in accordance with law.
Article 65? The regulations for collection of Customs
duties shall be applicable to the collection of taxes by the
Customs on behalf of other government departments for import
goods.
Chapter VI
Customs Bond
Article 66? If, before the classification of the goods is
determined, their value is assessed, effective declaration
documents are presented or other Customs formalities are completed,
the consignee or consigner asks the Customs to release the goods,
the Customs shall release the goods after the consignee or
consigner provides a bond which is commensurate with the legal
obligation he is required to perform according to law. A bond may
be dispensed with where it is so provided for by laws or
administrative regulations.
Where it is otherwise stipulated in laws and administrative
regulations with respect to the bond for the obligation of
completing Customs formalities, the provisions there shall
prevail.
Where the importation or exportation of goods or articles is
restricted by State regulations or the license required cannot be
presented, or in other cases where bond is not allowed according to
the laws and administrative regulations, the Customs may not
release the goods or articles against any bond.
Article 67? Any legal person, other organization or citizen
that is capable of fulfilling a Customs bond may become a bondsman
except where it is otherwise provided for by law.
Article 68? A bondsman may offer bond with the following
property and rights:
(1) Renminbi (RMB) and free convertible currencies;
(2) draft, cashier's check, check, debenture and certificate of
deposit;?
(3) letter of guarantee issued by a bank or a non-banking
financial institution; and
(4) other property and rights approved by the Customs in
accordance with law.
Article 69? The bondsman shall, within the bond period,
bear the responsibility for bond. Where the bondsman performs his
responsibility, the bonded person shall not be freed from his
obligation to complete Customs formalities.
Article 70? Administrative measures for Customs bond shall
be formulated by the State Council.
Chapter VII
Supervision over Law-Enforcement
Article 71? In performing its duties, the Customs shall
abide by laws, safeguard national interests, enforce the law
strictly in accordance with the statutory functions and powers and
the legal procedures, and accept supervision.
Article 72? Customs officers shall enforce the law
impartially, be honest and self-disciplined, devote themselves to
their duties, render services with civility, and they may not
commit any of the following acts:
(1) to shield or connive at smuggling or collude with others in
smuggling;
(2) to illegally restrict others' personal freedom, search the
body, domiciles or places of others, inspect or detain inward or
outward means of transport, goods or articles;
(3) to seek private ends for themselves or others by taking
advantage of their powers;
(4) to extort or accept bribes;
(5) to divulge State, commercial or Customs secrets;
(6) to abuse their powers, intentionally create difficulties in
or procrastinate the control and inspection process;
(7) to purchase, divide up among themselves or appropriate
confiscated smuggled goods or articles;?
(8) to participate in, or do so in disguised form, profit-making
business;
(9) to perform their duties in violation of legal procedures or
beyond the limits of their powers; or
(10) other acts against the law.
Article 73? The Customs shall, according to the need for
performing its duties in compliance with laws, strengthen its
contingent, so that the Customs officers are armed with good
political and professional qualifications.
The professional staff of the Customs shall have legal and
relevant professional knowledge and meet the job requirements set
by the Customs for professional posts.
When recruiting staff, the Customs shall, in accordance with
State regulations, hold examinations openly, make strict assessment
and employ those who pass the examinations.
The Customs shall make plans for conducting training among its
officers in respect of political and ideological education, the
legal system and the work of the Customs. The Customs officers
shall be trained and assessed regularly; those who are proved
disqualified by assessment shall discontinue performing their
duties at their posts.
Article 74? The General Customs Administration shall
implement a system under which the directors of the Customs are
rotated regularly.
The directors of the Customs at lower levels shall report to the
directors of the Customs at the next higher level on their work,
giving a truthful statement of their performance of duties. The
General Customs Administration shall make regular assessment of the
directors of the Customs offices directly under it, and the latter
shall do the same with regard to the directors of the Customs
offices subordinate to them.
Article 75? The administrative enforcement of laws by the
Customs and its officers shall be subject to supervision by the
supervisory authority in accordance with law; when conducting
investigations, the anti-smuggling police shall be subject to
supervision by the People's Procuratorates.
Article 76? The auditing authority shall, in accordance
with law, exercise supervision by auditing the revenues and
expenditures of the Customs, and it has the power to investigate,
by auditing, the special items which are related to the revenues
and expenditures of the State and are handled by the Customs.
Article 77? The Customs at a higher level shall exercise
supervision over the administration of law by the Customs at the
lower level. Where the Customs at the higher level considers the
settlement or decision made by the Customs at a lower level
inappropriate, it may modify or replace it.
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 system for
supervision, exercising supervision over and inspection of its
staff members as to how they implement the laws and administrative
regulations and observe discipline.
Article 79? The responsibilities and powers of the key
posts for document examination, inspection, release of goods,
checking and investigation conducted inside the Customs shall be
clearly defined, and be separate from each other and mutually
restricting.
Article 80? Any entity and individual shall have the right
to accuse and report the violations of laws and rules of discipline
committed by the Customs or its staff members. Where the authority
that receives such accusations and reports has the power to handle
them, it shall, in accordance with law and the division of
responsibilities, conduct investigation and handle them without
delay. The authority that receives the accusations and reports and
the authority that is responsible for investigating and handling
them shall keep the accusers and reporters secret.
Article 81? When investigating and handling a case of
violation of law, the staff members of the Customs shall withdraw
in any of the following situations:
(1) where he is a party or a close relative of a party to the
case;
(2) where he or his close relative has an interest in the case;
or
(3) where he has other relationships with a party to the case,
which may affect the impartial handling of the case.
Chapter VIII
Legal Responsibilities
Article 82? Anyone who, in violation of this Law and other
relevant laws or administrative regulations, commits any of the
following acts by evading Customs control, duties payable, or State
control over the goods or articles the importation or exportation
of which is prohibited or restricted is committing smuggling:
(1) to transport, carry or mail into or out of the territory
goods or articles the importation or exportation of which is
prohibited or restricted by the State or goods or articles for
which duties are payable according to law;
(2) to sell within the territory, without Customs permission and
without payment of the payable duties or without producing relevant
licenses, bonded goods, goods listed for specific duty reduction or
exemption and other goods, articles or inward foreign means of
transport under Customs control; or
(3) to commit other acts by evading Customs control that
constitute smuggling.
Anyone who commits any of the acts listed in the preceding
paragraph, which is not serious enough to constitute a crime, the
Customs shall confiscate the smuggled goods, articles and illegal
gains and it may also impose a fine on the person; the Customs
shall confiscate the goods or articles that are specially or
repeatedly used for shielding smuggling and the means of transport
that are specially or repeatedly used for smuggling, and it shall
order that the equipment specially made for concealing smuggled
goods or articles be demolished or confiscated them.
Anyone who commits any of the acts listed in the first
paragraph, which constitutes a crime, shall be investigated for
criminal responsibility in accordance with law.
Article 83? Any of the following acts shall be dealt with
as smuggling and punished in accordance with the provisions of
Article 82 of this Law:
(1) to purchase directly and illegally from smugglers the goods
or articles imported by smuggling; or
(2) for any vessels or persons aboard on inland seas,
territorial waters, boundary rivers or boundary lakes to transport,
purchase or sell goods or articles the importation or exportation
of which is prohibited or restricted by the State or, without
lawful documents, transport, purchase or sell goods for which
duties should be paid in accordance with law.
Article 84? Anyone who counterfeits, adulterates, purchases
or sells Customs documents, conspires with smugglers and provides
them with loans, funds, account numbers, invoices, certificates or
Customs documents or conspires with smugglers and provides them
with transport, storage, mailing or other conveniences, which
constitutes a crime, shall be investigated for criminal
responsibility in accordance with law; where the case is not
serious enough to constitute a crime, the Customs shall confiscate
the illegal gains and it may also impose a fine on the person.
Article 85? Any individual who carries or mails articles
for personal use into or out of the territory in a quantity
exceeding the reasonable limit fails to declare them to the Customs
in accordance with law shall be ordered to pay the duties and a
fine may also be imposed on him.
Article 86? A fine may be imposed for any of the following
acts committed in violation of the provisions of this Law and the
illegal gains, if any, shall be confiscated:
(1) for a means of transport to enter or leave the territory at
a place without a Customs office;
(2) to fail to inform the Customs of the arrival or departure
time of an inward or outward means of transport, the place where it
will stay or any change of such a place;
(3) to fail to declare truthfully to the Customs the import or
export goods or articles, or the transit, transshipment or through
goods;
(4) to fail to accept, in accordance with relevant regulations,
the checking and inspection by the Customs of the means of
transport, goods or articles entering or leaving the territory;
(5) for an inward or outward means of transport to load or
unload inward or outward goods or articles or let passengers embark
or disembark without Customs approval;
(6) for an inward or outward means of transport staying at a
place with a Customs office to leave without Customs approval;
(7) for an inward or outward means of transport en route from
one place with a Customs office to another to move out of the
territory or to a place in the territory where there is no Customs
office, without? completing the Customs formalities and
obtaining Customs approval;
(8) for an inward or outward means of transport to engage
concurrently in or change to services within the territory without
Customs approval;
(9) for an inward or outward vessel or aircraft which, due to
force majeure, anchors or lands at a place without a Customs
office, or jettisons or discharges goods or articles in the
territory to fail, without justifiable reasons, to report to the
Customs nearby;
(10) without Customs permission to open, take, deliver, forward,
transpose, repack, mortgage, hypothecate, hold as a lien, transfer
the ownership of or replace the labels of the goods under Customs
control, or use them for other purposes, or dispose of them by
other means;
(11) without permission to open or break the seals affixed by
the Customs;
(12) for an entity or individual engaged in such businesses as
transportation, storage and processing of goods subjected to
Customs control to fail to produce justifiable reasons for the loss
of related goods or the untruthfulness of the related records;
or
(13) to commit other acts in violation of the regulations for
Customs control.
Article 87? Where an enterprise permitted by the Customs to
engage in related businesses violates the relevant provisions of
this Law, the Customs shall order it to rectify and may give it a
disciplinary warning, suspend it from engaging in the related
businesses or revoke its registration.
Article 88 Any entity or individual that, without Customs
registration or the qualifications for such declaration, engages in
declaration at the Customs shall be banned by the Customs, the
illegal gains shall be confiscated, and a fine may also be imposed
on the entity or individual.
Article 89? Where a Customs clearing enterprise or
individual that illegally declares to the Customs on behalf of
others or conducts declaration beyond the scope of its or his
businesses, the Customs may order it or him to rectify, impose a
fine on it or him or suspend it or him from the business; if the
circumstances are serious, the Customs may revoke its declaration
registration or his qualifications for declaration.
Article 90? Where the consignee for import goods or the
consigner for export goods, the Customs clearing enterprise or
individual bribes the staff members of the Customs, the Customs
shall revoke its declaration registration or his qualifications and
it may also impose a fine. Where a crime is constituted, the
enterprise or individual shall be investigated for criminal
responsibility in accordance with law and shall not be allowed to
re-register with the Customs as a clearing enterprise or to be
granted qualification certificate for Customs declaration.
Article 91? Where an entity that, in violation of the
provisions of this Law, imports or exports goods, which constitutes
an infringement on the intellectual property rights protected by
laws and administrative regulations of the People's Republic of
China, the Customs shall confiscate the said goods and impose a
fine on it; if the violation constitutes a crime, the entity shall
be investigated for criminal responsibility in accordance with
law.
Article 92? No goods, articles or means of transport
detained by the Customs in accordance with law may be disposed of
before the People's Court makes a judgement or the Customs makes a
penalty decision. However, hazardous goods or such goods or
articles not suitable for storage for a long time as fresh and live
ones, perishable ones and ones easy to lose effectiveness and
goods, articles or means of transport which the owner applies to
sell off in advance may, upon approval by the director of the
Customs directly under the General Customs Administration or the
director of a Customs office subordinate to and authorized by the
former, be sold off in advance in accordance with law, and the
Customs shall keep the proceeds thus obtained and inform the owner
of the fact.?
The smuggled goods or articles, the illegal proceeds obtained
therefrom and the means of transport and the equipment specially
made for smuggling - which the People's Court decides by judgement
to confiscate or the Customs decides to confiscate - shall all be
disposed of by the Customs in accordance with law, the money thus
obtained and the fine imposed by decision of the Customs shall all
be turned over to the State Treasury.
Article 93? Where the party concerned refuses to carry out
the Customs' penalty decision and fails to apply for a
reconsideration of the case or file a suit in a People's Court
within the specified time limit, the Customs that makes the penalty
decision may substitute the party's bond for the penalty or, in
accordance with law, substitute the detained goods, articles or
means of transport of the party at the current price for the
penalty, or apply to the People's Court for compulsory execution of
the decision.
Article 94? If the Customs causes damage to any inward or
outward goods or articles while inspecting them, it shall
compensate for the actual loss from such damage.
Article 95? If the Customs, in violation of law, detains
goods, articles or means of transport, thus causing losses to the
lawful rights and interests of a party, it shall bear the liability
to pay compensation in accordance with law.
Article 96? Any staff member of the Customs who commits one
of the acts listed in Article 72 of this Law shall be given
administrative sanctions in accordance with law; the illegal gains,
if any, shall be confiscated; if the case constitutes a crime, he
shall be investigated for criminal responsibility in accordance
with law.
Article 97? If the revenues and expenses of a Customs
office are found to be in violation of laws or administrative
regulations, the matter shall be dealt with by the audit authority
and the relevant departments in accordance with laws and
administrative regulations. The persons who are directly in charge
and the other persons who are directly responsible shall be given
administrative sanctions in accordance with law; if a crime is
constituted, criminal responsibility shall be investigated in
accordance with law.
Article 98? Any authority that fails to keep the accusers
and reporters secret in accordance with the provisions of this Law,
the persons who are directly in charge and the other persons who
are directly responsible shall be given administrative sanctions in
accordance with law by the department to which they belong or by
relevant departments.
Article 99? Where Customs staff members, when investigating
and handling cases of violations, fail to withdraw in accordance
with the provisions of this Law, the persons who are directly in
charge and the other persons who are directly responsible shall be
given administrative sanctions in accordance with law.
Chapter IX
Supplementary Provisions
Article 100? The terms used in this law are defined as
follows:
The term "Customs office directly under the General Customs
Administration" refers to the Customs which is directly under the
leadership of the General Customs Administration and responsible
for the administration of the Customs work in a certain region. The
term "the Customs office subordinate" refers to the Customs which
is under the leadership of a Customs office directly under the
General Customs Administration and is responsible for dealing with
specific Customs formalities.
The term "inward and outward means of transport" refers to the
various vessels, vehicles, aircraft and beasts of burden, which
enter or leave the territory carrying persons, goods or
articles.
The term "transit, transshipment and through goods" refers to
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 which pass throough the
territory by land, "transshipment goods" are those which do not
pass through the territory by land but are loaded on a different
means of transport at a place with a Customs office, and "through
goods" are those which are carried into and out of the territory by
the same vessel or aircraft.
The term "goods under Customs control" refers to import and
export goods, transit goods, transshipment goods and through goods
listed in Article 23 of this law, specific goods granted with duty
reduction or exemption, temporarily imported and exported goods,
bonded goods and other inward and outward goods for which Customs
formalities have not been completed.
The term "bonded goods" refers to goods which, with the approval
of the Customs, enter the territory without going through the
formalities to pay duties, and are reshipped out of the territory
after being stored, processed or assembled in the territory.
The term "Customs surveillance zone" refers to seaports, railway
and highway stations, airports, border passes and international
postal exchanges (stations for exchanging postal items) where there
are Customs offices, other places where Customs control is
conducted and places where there are no Customs offices but that
are specified, upon approval of the State Council, as spots of
entry into and exit of the territory.
Article 101? Measures for control over the means of
transport, goods and articles that go between specific areas, such
as the special economic zones, and other areas within the territory
shall be formulated by the State Council.
Artic1e 102? This Law shall go into effect as of July 1,
1987. The Provisional Customs Law of the People's Republic of China
promulgated by the Central People's Government on April 18, 1951 is
annulled simultaneously.?
Source: NPC