法律文本

中華人民共和國煙草專賣法（2015修訂）

Law of the People's Republic of China on Tobacco Monopoly (Revision 2015)

（1991年6月29日第七屆全國人民代表大會常務委員會第二十次會議通過；1991年6月29日中華人民共和國主席令第四十六號公布；自1992年1月1日起施行；根據2009年8月27日第十一屆全國人民代表大會常務委員會第十次會議《關於修改部分法律的決定》第一次修正；根據2013年12月28日中華人民共和國第十二屆全國人民代表大會常務委員會第六次會議《全國人民代表大會常務委員會關於修改〈中華人民共和國海洋環境保護法〉等七部法律的決定》第二次修正；根據2015年4月24日中華人民共和國第十二屆全國人民代表大會常務委員會第十四次會議《全國人民代表大會常務委員會關於修改等五部法律的決定》第三次修訂，中華人民共和國主度令第26號公布，自公布之日起施行。）

(Adopted at the 20th Meeting of the Standing Committee of the Seventh National People's Congress on June 29, 1991 and issued under the Order of the President of the People's Republic of China No. 46 on June 29, 1991 with effect from January 1, 1992; amended for the first time according to the Decision on Amending Certain Laws passed at the 10th Meeting of the Standing Committee of the 11th National People's Congress on August 27, 2009; amended for the second time according to the Decision of the Standing Committee of the National People's Congress on Amending Seven Laws Including the Marine Environmental Protection Law of the People's Republic of China passed at the 6th Meeting of the Standing Committee of the 12th National People's Congress on December 28, 2013; and amended for the third time according to the Decision of the Standing Committee of the National People's Congress on Amending Five Laws passed at the 14th Meeting of the Standing Committee of the 12th National People's Congress on April 24, 2015 and issued under the Order of the Supreme People's Congress No. 26 with immediate effect.)

第一章 總 則

Chapter 1 General Provisions

第一條   為實行煙草專賣管理，有計劃地組織煙草專賣品的生產和經營，提高煙草制品質量，維護消費者利益，保證國家財政收入，制定本法。

Article 1 This Law is enacted with a view to exercising tobacco monopoly administration, organizing the production and management of tobacco monopoly commodities in a planned way, improving the quality of tobacco products, safeguarding consumers' interests and ensuring the national revenue.

第二條   本法所稱煙草專賣品是指卷煙、雪茄煙、煙絲、複烤煙葉、煙葉、卷煙紙、濾嘴棒、煙用絲束、煙草專用機械。

Article 2 As used in this Law, "tobacco monopoly commodities" refer to cigarettes, cigars, cut tobacco, redried leaf tobacco, leaf tobacco, cigarette paper, filter rods, cigarette tow and cigarette manufacturing equipment.

卷煙、雪茄煙、煙絲、複烤煙葉統稱煙草制品。

Cigarettes, cigars, cut tobacco and redried leaf tobacco are generally referred to as tobacco products.

第三條   國家對煙草專賣品的生產、銷售、進出口依法實行專賣管理，並實行煙草專賣許可證制度。

Article 3 The State shall according to law exercise monopoly administration over the production, sale, import and export of tobacco monopoly commodities, and practice a tobacco monopoly license system.

第四條   國務院煙草專賣行政主管部門主管全國煙草專賣工作。省、自治區、直轄市煙草專賣行政主管部門主管本轄區的煙草專賣工作，受國務院煙草專賣行政主管部門和省、自治區、直轄市人民政府的雙重領導，以國務院煙草專賣行政主管部門的領導為主。

Article 4 The department of tobacco monopoly administration under the State Council shall be responsible for the nation-wide tobacco monopoly. The departments of tobacco monopoly administration in the provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the tobacco monopoly within the areas under their respective jurisdiction, and shall be under the dual leadership of the department of tobacco monopoly administration under the State Council and the people's governments of the relevant provinces, autonomous regions and municipalities directly under the Central Government, with the leadership of the department of tobacco monopoly administration under the State Council as the main leading authority.

第五條   國家加強對煙草專賣品的科學研究和技術開發，提高煙草制品的質量，降低焦油和其他有害成份的含量。

Article 5 The State shall strengthen the scientific research and technical development of tobacco monopoly commodities, so as to improve the quality of tobacco products and reduce the content of tar and other hazardous ingredients in such products.

國家和社會加強吸煙危害健康的宣傳教育，禁止或者限制在公共交通工具和公共場所吸煙，勸阻青少年吸煙，禁止中小學生吸煙。

The State and society shall intensify the publicity of, and education in, the fact that smoking is hazardous to health, forbid or restrict smoking on public traffic vehicles and in public places, discourage teen -agers and youngsters from smoking, and forbid primary school pupils and middle school students from smoking.

第六條   國家在民族自治地方實行煙草專賣管理，應當依照本法和民族區域自治法的有關規定，照顧民族自治地方的利益，對民族自治地方的煙葉種植和煙草制品生產給予照顧。

Article 6 The State shall exercise administration of tobacco monopoly in national autonomous areas, and shall, according to the relevant provisions of this Law and the Law on Regional National Autonomy, take the interests of national autonomous areas into account and give preferential treatment to the plantation of leaf tobacco and the production of tobacco products in such areas.

第二章 煙葉的種植、收購和調撥

Chapter 2 Plantation, Purchase and Allocation of Leaf Tobacco

第七條   本法所稱煙葉是指生產煙草制品所需的烤煙和名晾曬煙，名晾曬煙的名錄由國務院煙草專賣行政主管部門規定。

Article 7 For the purpose of this Law, the term "leaf tobacco" means flue-cured tobacco and selected air-and sun-cured tobacco needed for the production of tobacco products. The catalogue of selected air-and sun-cured tobacco items shall be determined by the department of tobacco monopoly administration under the State Council.

未列入名晾曬煙名錄的其他晾曬煙可以在集市貿易市場出售。

Other air-and sun-cured tobacco items which are not included in the above-mentioned catalogue may be sold at trade markets.

第八條   煙草種植應當因地制宜地培育和推廣優良品種。優良品種由當地煙草公司組織供應。

Article 8 In growing tobacco, good varieties of tobacco shall be cultivated and popularized in line with the local conditions. Good strains are supplied by local tobacco companies.

第九條   煙葉收購計劃由縣級以上地方人民政府計劃部門根據國務院計劃部門下達的計劃下達，其他單位和個人不得變更。

Article 9 Leaf tobacco purchasing plans shall be assigned by the planning departments of the local people's governments at or above the county level on the basis of the plans assigned by the planning department under the State Council. No other organizations or individuals shall make any modifications thereto.

煙草公司或者其委托單位應當與煙葉種植者簽訂煙葉收購合同。煙葉收購合同應當約定煙葉種植面積、煙葉收購價格。

Tobacco companies or their authorized agencies shall conclude leaf tobacco purchasing contracts with tobacco growers. Any leaf tobacco purchasing contract shall specify the agreed area for leaf tobacco plantation and the purchase price of leaf tobacco.

第十條   煙葉由煙草公司或者其委托單位按照國家規定的收購標準統一收購，其他單位和個人不得收購。

Article 10 A unified purchase of leaf tobacco shall be effected by tobacco companies or their authorized agencies in accordance with the standards set by the State. No other organizations or individuals may effect any leaf tobacco purchase.

煙草公司及其委托單位對煙葉種植者按照煙葉收購合同約定的種植面積生產的煙葉，應當按照合同約定的收購價格全部收購，不得壓級壓價，並妥善處理收購煙葉發生的糾紛。

Tobacco companies or their authorized agencies shall, after setting price on a grading basis and according to the purchase price specified in the contract, purchase all the leaf tobacco grown by leaf tobacco growers within the plantation areas specified in the contract. The grades and prices thereof shall not be forced down, and disputes arising from leaf tobacco purchase shall be dealt with properly.

第十一條   省、自治區、直轄市之間的煙葉、複烤煙葉的調撥計劃由國務院計劃部門下達，省、自治區、直轄市轄區內的煙葉、複烤煙葉的調撥計劃由省、自治區、直轄市計劃部門下達，其他單位和個人不得變更。

Article 11 The plans for allocating leaf tobacco and redried leaf tobacco among the provinces, autonomous regions and municipalities directly under the Central Government shall be assigned by the planning department under the State Council; the plans for allocating leaf tobacco and redried leaf tobacco within areas under the jurisdiction of each province, autonomous region or municipality directly under the Central Government shall be assigned by the planning department of the relevant province, autonomous region or municipality directly under the Central Government. No other organizations or individuals may make any modifications thereto.

煙葉、複烤煙葉的調撥必須簽訂合同。

A contract must be concluded for any allocation of leaf tobacco or redried leaf tobacco.

第三章 煙草制品的生產

Chapter 3 Production of Tobacco Products

第十二條   開辦煙草制品生產企業，必須經國務院煙草專賣行政主管部門批準，取得煙草專賣生產企業許可證，並經工商行政管理部門核準登記；其分立、合並、撤銷，必須經國務院煙草專賣行政主管部門批準，並向工商行政管理部門辦理變更、注銷登記手續。未取得煙草專賣生產企業許可證的，工商行政管理部門不得核準登記。

Article 12 The establishment of an enterprise producing tobacco products shall be subject to the approval of the department of tobacco monopoly administration under the State Council and the acquisition of a license for the tobacco monopoly production enterprise, and then to the registration upon its examination and approval by the administrative department for industry and commerce; the split-up, merger or dissolution of an enterprise producing tobacco products shall be subject to the approval of the department of tobacco monopoly administration under the State Council and go through formalities for the change and cancellation of the registration with the administrative department for industry and commerce. The administrative department for industry and commerce shall not approve and register an enterprise that has not obtained a license for the tobacco monopoly production enterprise.

第十三條   煙草制品生產企業為擴大生產能力進行基本建設或者技術改造，必須經國務院煙草專賣行政主管部門批準。

Article 13 Capital construction or technological innovation to be conducted by an enterprise producing tobacco products for expanding production capacity shall be subject to the approval by the department of tobacco monopoly administration under the State Council.

第十四條   省、自治區、直轄市的卷煙、雪茄煙年度總產量計劃由國務院計劃部門下達。煙草制品生產企業的卷煙、雪茄煙年度總產量計劃，由省級煙草專賣行政主管部門根據國務院計劃部門下達的計劃，結合市場銷售情況下達，地方人民政府不得向煙草制品生產企業下達超產任務。煙草制品生產企業根據市場銷售情況，需要超過年度總產量計劃生產卷煙、雪茄煙，必須經國務院煙草專賣行政主管部門批準。

Article 14 The total annual production plans for cigarettes and cigars of the provinces, autonomous regions and municipalities directly under the Central Government shall be assigned by the planning department under the State Council. The total annual production plans for cigarettes and cigars of an enterprise producing tobacco products shall be assigned by the department of tobacco monopoly administration at the provincial level on the basis of the plans assigned by the planning department under the State Council and in light of the marketing conditions. If the needs of an enterprise producing tobacco products, based on market sales, exceed its planned annual gross output to produce cigarettes and cigars, it shall be subject to approval by the department of tobacco monopoly administration under the State Council.

全國煙草總公司根據國務院計劃部門下達的年度總產量計劃向省級煙草公司下達分等級、分種類的卷煙產量指標。省級煙草公司根據全國煙草總公司下達的分等級、分種類的卷煙產量指標，結合市場銷售情況，向煙草制品生產企業下達分等級、分種類的卷煙產量指標。煙草制品生產企業可以根據市場銷售情況，在該企業的年度總產量計劃的範圍內，對分等級、分種類的卷煙產量指標適當調整。

If an enterprise producing tobacco products, in keeping with marketing conditions, finds it necessary to manufacture cigarettes and cigars exceeding the total annual production plans, it must obtain the approval of the department of tobacco monopoly administration under the State Council. The national tobacco company shall, on the basis of the cigarette output targets with grading and classification specifications set by the national tobacco company and in light of the marketing conditions, set cigarette output targets with grading and classification specifications for the enterprises producing tobacco products. An enterprise producing tobacco products may, in keeping with marketing conditions, make appropriate adjustments to the cigarette output targets with grading and classification specifications, within the scope of the total annual production plans of the enterprise.

第四章 煙草制品的銷售和運輸

Chapter IV Sale and Transportation of Tobacco Products

第十五條   經營煙草制品批發業務的企業，必須經國務院煙草專賣行政主管部門或者省級煙草專賣行政主管部門批準，取得煙草專賣批發企業許可證，並經工商行政管理部門核準登記。

Article 15 Any enterprise which is to engage in the wholesale trade of tobacco products shall be subject to the approval of the department of tobacco monopoly administration under the State Council or the department of tobacco monopoly administration at the provincial level, and the acquisition of a license for the tobacco monopoly wholesale enterprise, and then to the approval and registration by the administrative department for industry and commerce.

第十六條   經營煙草制品零售業務的企業或者個人，由縣級人民政府工商行政管理部門根據上一級煙草專賣行政主管部門的委托，審查批準發給煙草專賣零售許可證。已經設立縣級煙草專賣行政主管部門的地方，也可以由縣級煙草專賣行政主管部門審查批準發給煙草專賣零售許可證。

Article 16 Any enterprise or individual that is to engage in the retail trade of tobacco products shall be subject to the examination and approval of, before the issuance of a license for tobacco monopoly retail trade by, the administrative department for industry and commerce under the people's government at the county level on the commission of the department of tobacco monopoly administration at the next higher level. In areas where departments of tobacco monopoly administration at the county level have been set up, such departments may, after their examination and approval, also issue tobacco monopoly retail licenses.

第十七條   國家制定卷煙、雪茄煙的焦油含量級標準。卷煙、雪茄煙應當在包裝上標明焦油含量級和“吸煙有害健康”。

Article 17 The State shall lay down the tar content grading standards for cigarettes and cigars. The packages of cigarettes and cigars shall indicate the grade of tar content and that "smoking is hazardous to your health".

第十八條   禁止在廣播電臺、電視臺、報刊播放、刊登煙草制品廣告。

Article 18 Advertising for tobacco products shall be banned on broadcasting stations, television stations, or in newspapers or periodicals.

第十九條   卷煙、雪茄煙和有包裝的煙絲必須申請商標注冊，未經核準注冊的，不得生產、銷售。

Article 19 Applications must be made for the registration of trade marks of cigarettes, cigars and packed cut tobacco, which shall not be manufactured and marketed before the trade mark is registered upon approval.

禁止生產、銷售假冒他人注冊商標的煙草制品。

The production and sale of tobacco products with counterfeit trade marks shall be forbidden.

第二十條   煙草制品商標標識必須由省級工商行政管理部門指定的企業印制；非指定的企業不得印制煙草制品商標標識。

Article 20 Trademark labels for tobacco products must be printed by enterprises designated by the administrative department for industry and commerce at the provincial level. Non-designated enterprises may not print Trademark labels for tobacco products.

第二十一條   托運或者自運煙草專賣品必須持有煙草專賣行政主管部門或者煙草專賣行政主管部門授權的機構簽發的準運證；無準運證的，承運人不得承運。

Article 21 Whoever consigns the transportation of tobacco monopoly commodities to others or undertakes the transportation thereof by himself must hold a transportation permit signed and issued by the department of tobacco monopoly administration or its authorized agency; consignees may not undertake the transportation for any consignor who does not hold a transportation permit.

第二十二條   郵寄、異地攜帶煙葉、煙草制品的，不得超過國務院有關主管部門規定的限量。

Article 22 Whoever sends by post or brings from another place leaf tobacco or tobacco products shall not exceed the quantity limits prescribed by the competent department under the State Council.

第二十三條   個人進入中國境內攜帶煙草制品的，不得超過國務院有關主管部門規定的限量。

Article 23 Any individual who enters the territory of China shall not carry tobacco products more than the quantity limits prescribed by the competent department under the State Council.

第五章 卷煙紙、濾嘴棒、煙用絲束、煙草專用機械的生產和銷售

Chapter 5 Production and Sale of Cigarette Paper, Filter Rod, Cigarette Tow and Cigarette Manufacturing Equipment

第二十四條   生產卷煙紙、濾嘴棒、煙用絲束、煙草專用機械的企業，必須報國務院煙草專賣行政主管部門批準，取得煙草專賣生產企業許可證。

Article 24 Any enterprise which is to engage in the production of cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment must apply to the department of tobacco monopoly administration under the State Council for approval and obtain a license for the tobacco monopoly production enterprise.

本法所稱煙草專用機械是指煙草專用機械的整機。

The term "cigarette manufacturing equipment" as mentioned in this Law refers to the whole machine for cigarette manufacturing equipment.

第二十五條   生產卷煙紙、濾嘴棒、煙用絲束、煙草專用機械的企業，應當按照國務院煙草專賣行政主管部門的計劃以及與煙草制品生產企業簽訂的訂貨合同組織生產。

Article 25 Any enterprise engaged in the production of cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment shall organize production in accordance with the plans assigned by the department of tobacco monopoly administration under the State Council and the order contracts concluded with the enterprises producing tobacco products.

第二十六條   生產卷煙紙、濾嘴棒、煙用絲束、煙草專用機械的企業，只可將產品銷售給煙草公司和持有煙草專賣生產企業許可證的煙草制品生產企業。

Article 26 Any enterprise engaged in the production of cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment may sell its products only to tobacco companies or enterprises producing tobacco products with the license for tobacco monopoly production enterprises.

第六章 進出口貿易和對外經濟技術合作

Chapter 6 Import and Export Trade and Foreign Economic and Technological Cooperation

第二十七條   國務院煙草專賣行政主管部門根據國務院規定，管理煙草行業的進出口貿易和對外經濟技術合作。

Article 27 The department of tobacco monopoly administration under the State Council shall, in accordance with the relevant regulations of the State Council, exercise control over tobacco industry's import and export trade and its foreign economic and technological co-operation.

第七章 法律責任

Chapter 7 Legal Liabilities

第二十八條   違反本法規定擅自收購煙葉的，由煙草專賣行政主管部門處以罰款，並按照查獲地省級煙草專賣行政主管部門出具的上年度煙葉平均收購價格的百分之七十收購違法收購的煙葉；數量巨大的，沒收違法收購的煙葉和違法所得。

Article 28 Whoever, in violation of this Law, purchases leaf tobacco without authorization shall be fined by the department of tobacco monopoly administration, and the leaf tobacco illegally purchased shall be repurchased by the said department at 70% of the average purchase price for the previous year issued by the department of tobacco monopoly administration at the provincial level in the place where the leaf tobacco is seized; if the illegal purchase involves large quantities, the leaf tobacco purchased and the illegal income derived therefrom shall be confiscated.

第二十九條   無準運證或者超過準運證規定的數量托運或者自運煙草專賣品的，由煙草專賣行政主管部門處以罰款，可以按照查獲地省級煙草專賣行政主管部門出具的上年度煙葉平均收購價格的百分之七十收購違法運輸的煙葉，按照市場批發價格的百分之七十收購違法運輸的除煙葉外的其他煙草專賣品；情節嚴重的，沒收違法運輸的煙草專賣品和違法所得。

Article 29 Whoever transports or consigns to others the transportation of tobacco monopoly commodities without a transportation permit, or in excess of the quantity specified in the transportation permit, shall be fined by the department of tobacco monopoly administration, and the leaf tobacco thus involved may be purchased at 70% of the average purchase price for the previous year issued by the department of tobacco monopoly administration at the provincial level in the place where the leaf tobacco is seized or other tobacco monopoly commodities thus involved may be purchased at 70% of the market purchase price; if the circumstances are serious, the tobacco monopoly commodities illegally transported and the illegal income derived therefrom shall be confiscated.

承運人明知是煙草專賣品而為無準運證的單位、個人運輸的，由煙草專賣行政主管部門沒收違法所得，並處罰款。

A consignee who, knowing that the goods to be transported are tobacco monopoly commodities, undertakes the transportation thereof for units or individuals that do not hold transportation permits, shall be confiscated of the illegal income derived therefrom by the department of tobacco monopoly administration, with the concurrent punishment of a fine.

超過國家規定的限量異地攜帶煙葉、煙草制品，數量較大的，依照第一款的規定處理。

Whoever brings from another place leaf tobacco or tobacco products far in excess of the quantity limits prescribed by the State shall be dealt with in accordance with the provisions of the first paragraph of this Article.

第三十條   無煙草專賣生產企業許可證生產煙草制品的，由煙草專賣行政主管部門責令關閉，沒收違法所得，並處罰款。

Article 30 Where an enterprise that does not hold a license for the tobacco monopoly production enterprise produces tobacco products, the department of tobacco monopoly administration shall order it to close down, confiscate the illegal income derived therefrom and concurrently impose a fine.

無煙草專賣生產企業許可證生產卷煙紙、濾嘴棒、煙用絲束或者煙草專用機械的，由煙草專賣行政主管部門責令停止生產上述產品，沒收違法所得，可以並處罰款。

Where an enterprise that does not hold a license for the tobacco monopoly production enterprise produces cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment, the department of tobacco monopoly administration shall order it to stop the production of the said products, confiscate the illegal income derived therefrom and may concurrently impose a fine.

第三十一條   無煙草專賣批發企業許可證經營煙草制品批發業務的，由煙草專賣行政主管部門責令關閉或者停止經營煙草制品批發業務，沒收違法所得，並處罰款。

Article 31 Where an enterprise that does not hold a license for the tobacco monopoly wholesale enterprise engages in the wholesale trade of tobacco products, the department of tobacco monopoly administration shall order it to close down or to stop the wholesale trade of tobacco products, confiscate the illegal income derived therefrom and concurrently impose a fine.

第三十二條   無煙草專賣零售許可證經營煙草制品零售業務的，由工商行政管理部門責令停止經營煙草制品零售業務，沒收違法所得，並處罰款。

Article 32 Where an enterprise or individual that does not hold a tobacco monopoly retail license engages in the retail sale of tobacco products, the administrative department for industry and commerce shall order it or him/her to stop retail business, confiscate the illegal income derived therefrom and concurrently impose a fine.

第三十三條   生產、銷售沒有注冊商標的卷煙、雪茄煙、有包裝的煙絲的，由工商行政管理部門責令停止生產、銷售，並處罰款。

Article 33 Where an enterprise or individual produces or sells cigarettes, cigars or packed cut tobacco without registered trademarks, the administrative department for industry and commerce shall order it or him/her to stop the production and sales thereof and shall concurrently impose a fine.

生產、銷售假冒他人注冊商標的煙草制品的，由工商行政管理部門責令停止侵權行為，賠償被侵權人的損失，可以並處罰款；構成犯罪的，依法追究刑事責任。

Where an enterprise or individual produces or sells tobacco products with counterfeit trademarks, the administrative department for industry and commerce shall order it or him/her to stop the infringing act and to compensate the losses of the infringed, and may concurrently impose a fine; if the infringement constitutes a crime, the offender's criminal liability shall be investigated according to law.

第三十四條   違反本法第二十條的規定，非法印制煙草制品商標標識的，由工商行政管理部門銷毀印制的商標標識，沒收違法所得，並處罰款。

Article 34 Where an enterprise or individual, in violation of the provisions of Article 20 of this Law, illegally prints trade mark labels for tobacco products, the administrative department for industry and commerce shall destroy the printed trade mark labels, confiscate the illegal income derived therefrom and concurrently impose a fine.

第三十五條   倒賣煙草專賣品，構成犯罪的，依法追究刑事責任；情節輕微，不構成犯罪的，由工商行政管理部門沒收倒賣的煙草專賣品和違法所得，可以並處罰款。

Article 35 Where an enterprise or individual profiteers in tobacco monopoly commodities and the profiteering constitutes a crime, such profiteer's criminal liability shall be investigated according to law; if the circumstances are not so serious as to constitute a crime, the administrative department for industry and commerce shall confiscate the profiteered tobacco monopoly commodities as well as the illegal income derived therefrom and may concurrently impose a fine.

煙草專賣行政主管部門和煙草公司工作人員利用職務上的便利犯前款罪的，依法從重處罰。

Personnel of a department of tobacco monopoly administration or of a tobacco company, who, by taking advantage of their office, commit the crime specified in the preceding paragraph, shall be subjected to heavier punishments according to law.

第三十六條   偽造、變造、買賣本法規定的煙草專賣生產企業許可證、煙草專賣經營許可證等許可證件和準運證的，依照刑法有關規定追究刑事責任。

Article 36 Any enterprise or individual that purchases or sells the licenses prescribed in this Law such as those for tobacco monopoly production enterprises, tobacco monopoly business, as well as transportation permits, shall be investigated for criminal responsibility by applying mutatis mutandis the provisions of Article 117 of the Criminal Law.

煙草專賣行政主管部門和煙草公司工作人員利用職務上的便利犯前款罪的，依法從重處罰。

Personnel of a department of tobacco monopoly administration or of a tobacco company, who, by taking advantage of their office, commit the crime specified in the preceding paragraph, shall be subjected to heavier punishments according to law.

第三十七條   走私煙草專賣品，構成走私罪的，依照刑法有關規定追究刑事責任；走私煙草專賣品，數額不大，不構成走私罪的，由海關沒收走私貨物、物品和違法所得，可以並處罰款。

Article 37 Where the smuggling of tobacco monopoly commodities constitutes the crime of smuggling, the smuggler's criminal liability shall be investigated in accordance with the relevant provisions of the Criminal Law; if the smuggling does not involve tobacco monopoly commodities in large quantities, thus not constituting the crime of smuggling, the smuggled commodities and articles as well as the illegal income derived therefrom shall be confiscated by the Customs, and a fine may concurrently be imposed.

煙草專賣行政主管部門和煙草公司工作人員利用職務上的便利犯前款罪的，依法從重處罰。

Personnel of a department of tobacco monopoly administration or of a tobacco company, who, by taking advantage of their office, commit the crime specified in the preceding paragraph, shall be subjected to heavier punishments according to law.

第三十八條   煙草專賣行政主管部門有權對本法實施情況進行檢查。以暴力、威脅方法阻礙煙草專賣檢查人員依法執行職務的，依法追究刑事責任；拒絕、阻礙煙草專賣檢查人員依法執行職務未使用暴力、威脅方法的，由公安機關依照治安管理處罰法的規定處罰。

Article 38 The department of tobacco monopoly administration shall have the right to carry out inspection on the implementation of this Law. Whoever by means of violence or threat obstructs such inspectors from carrying out their duties according to law shall be investigated for criminal liability according to law; whoever refuses or obstructs such inspectors from carrying out their duties according to law, but without resorting to violence or threat, shall be punished by the public security organs in accordance with the Law on the Administrative Penalties for Public Security.

第三十九條   人民法院和處理違法案件的有關部門的工作人員私分沒收的煙草制品，依照刑法有關規定追究刑事責任。

Article 39 Personnel from a people's court or a relevant department dealing with law-breaking cases who share out the confiscated tobacco products shall be investigated for criminal liability in accordance with the relevant provisions of the Criminal Law.

人民法院和處理違法案件的有關部門的工作人員購買沒收的煙草制品的，責令退還，可以給予行政處分。

Personnel from a people's court or a relevant department dealing with law-breaking cases who purchase the confiscated tobacco products shall be ordered to return the products and may be subjected to administrative sanctions.

第四十條   煙草專賣行政主管部門和煙草公司的工作人員濫用職權、徇私舞弊或者玩忽職守的，給予行政處分；情節嚴重，構成犯罪的，依法追究刑事責任。

Article 40 Personnel from the department of tobacco monopoly administration or from a tobacco company who abuse their power, seek personal interests and commit malpractice or neglect their duties shall be subjected to administrative sanctions; if the circumstances are so serious as to constitute a crime, the offender shall be investigated for criminal responsibility according to law.

第四十一條   當事人對煙草專賣行政主管部門和工商行政管理部門作出的行政處罰決定不服的，可以在接到處罰通知之日起十五日內向作出處罰決定的機關的上一級機關申請複議；當事人也可以在接到處罰通知之日起十五日內直接向人民法院起訴。

Article 41 A party, if not satisfied with the decision on administrative sanctions made by the department of tobacco monopoly administration or the administrative department for industry and commerce, may, within 15 days after receiving the notice about the decision on punishment, apply for reconsideration to the authorities at the next higher level over the authorities that made the decision on punishment; the party may also, within 15 days after receiving the notice about the decision on punishment, directly bring a suit in a people's court.

複議機關應當在接到複議申請之日起六十日內作出複議決定。當事人對複議決定不服的，可以在接到複議決定之日起十五日內向人民法院起訴；複議機關逾期不作出複議決定的，當事人可以在複議期滿之日起十五日內向人民法院起訴。

The reconsideration organ shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision. If the party is not satisfied with the reconsideration decision, it may, within 15 days after receiving the reconsideration decision, bring a suit in a people's court; if the reconsideration department fails to make a reconsideration decision within the time limit, the party may, within 15 days after the expiration of the time limit for reconsideration, bring a suit in a people's court.

當事人逾期不申請複議也不向人民法院起訴、又不履行處罰決定的，作出處罰決定的機關可以申請人民法院強制執行。

If upon expiration of the time period, the party concerned has not applied for reconsideration, nor brought a suit before a people's court, nor complied with the sanction decision, the authorities that made the sanction decision may apply to the people's court for compulsory execution.

第八章 附 則

Chapter 8 Supplementary Provisions

第四十二條   國務院根據本法制定實施條例。

Article 42 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第四十三條   本法自１９９２年１月１日起施行。１９８３年９月２３日國務院發布的《煙草專賣條例》同時廢止。

Article 43 This Law shall go into effect as of January 1, 1992. The Regulations on Tobacco Monopoly promulgated by the State Council on September 23, 1983 shall be annulled simultaneously.