法律文本

中華人民共和國海關法（2017修正）

Customs Law of the People’s Republic of China (Amended in 2017)

（1987年1月22日第六屆全國人民代表大會常務委員會第十九次會議通過 根據2000年7月8日第九屆全國人民代表大會常務委員會第十六次會議《關於修改〈中華人民共和國海關法〉的決定》第一次修正 根據2013年6月29日第十二屆全國人民代表大會常務委員會第三次會議《關於修改〈中華人民共和國文物保護法〉等十二部法律的決定》第二次修正 根據2013年12月28日第十二屆全國人民代表大會常務委員會第六次會議《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》第三次修正 根據2016年11月7日第十二屆全國人民代表大會常務委員會第二十四次會議《關於修改〈中華人民共和國對外貿易法〉等十二部法律的決定》第四次修正 根據2017年11月4日第十二屆全國人民代表大會常務委員會第三十次會議《關於修改〈中華人民共和國會計法〉等十一部法律的決定》第五次修正）

(Adopted 22 January 1987 by the Nineteenth Session of the Standing Committee of the Sixth National People's Congress Revised on 7 November 2016 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of the "Customs Law of the People's Republic of China" at the 16th Session of the Standing Committee of the Ninth National People's Congress on 8 July 2000 Revised on 4 November 2017 pursuant to the Decision of the Standing Committee of the National People's Congress on Revision of 11 Laws Including the Accounting Law of the People's Republic of China at the 30th Session of the Standing Committee of the Twelfth National People's Congress on 28 December 2013)

第一章 總 則

Chapter 1 General Provisions

第一條   為了維護國家的主權和利益，加強海關監督管理，促進對外經濟貿易和科技文化交往，保障社會主義現代化建設，特制定本法。

Article 1 This Law is formulated for the purpose of safeguarding state sovereignty and interests, strengthening supervision and control by the Customs, promoting exchanges with foreign countries in economic affairs, trade, science, technology and culture, and ensuring socialist modernization.

第二條   中華人民共和國海關是國家的進出關境（以下簡稱進出境）監督管理機關。海關依照本法和其他有關法律、行政法規，監管進出境的運輸工具、貨物、行李物品、郵遞物品和其他物品（以下簡稱進出境運輸工具、貨物、物品），征收關稅和其他稅、費，查缉走私，並編制海關統計和辦理其他海關業務。

Article 2 The Customs of the People's Republic of China shall be the state organ responsible for supervision and control over everything entering and leaving the Customs territory (hereinafter referred to as inward and outward persons and objects). The Customs shall, in accordance with this Law and other related laws and administrative regulations, exercise control over the means of transport, goods, travellers' luggage, postal items and other articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and articles in short), collect Customs duties and other taxes and fees, uncover and suppress smuggling, work out Customs statistics and handle other Customs operations.

第三條   國務院設立海關總署，統一管理全國海關。

Article 3 The State Council sets up the General Customs Administration which exercises unified administration of Customs establishments throughout the country.

國家在對外開放的口岸和海關監管業務集中的地點設立海關。海關的隸屬關系，不受行政區劃的限制。

The State shall set up Customs establishments at ports open to foreign countries and regions and at places which call for concentrated Customs operations of supervision and control. The subordination of Customs is not restricted by administrative divisions.

海關依法獨立行使職權，向海關總署負責。

Customs offices shall exercise their functions and powers independently in accordance with law and shall be responsible to the General Customs Administration.

第四條   國家在海關總署設立專門偵查走私犯罪的公安機構，配備專職缉私警察，負責對其管轄的走私犯罪案件的偵查、拘留、執行逮捕、預審。

Article 4 The State shall establish a public security department within the General Customs, which is in charge of the investigation of the crime of smuggling. The public security organ is equipped with full-time police officers who are responsible for the investigation, detention, arrest, and preliminary examination of smuggling cases under its jurisdiction.

海關偵查走私犯罪公安機構履行偵查、拘留、執行逮捕、預審職責，應當按照《中華人民共和國刑事訴訟法》的規定辦理。

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.

海關偵查走私犯罪公安機構根據國家有關規定，可以設立分支機構。各分支機構辦理其管轄的走私犯罪案件，應當依法向有管轄權的人民檢察院移送起訴。

The police department responsible for the investigation of smuggling offences may, in accordance with the relevant regulations of the State, establish branch offices. Each branch office shall transfer the case under its jurisdiction in accordance with law to the relevant People's Procuratorate with jurisdiction for prosecution.

地方各級公安機關應當配合海關偵查走私犯罪公安機構依法履行職責。

Local public security organs at various levels shall cooperate with the Customs police departments responsible for the investigation of smuggling offences in the latter's performance of their duties in accordance with law.

第五條   國家實行聯合缉私、統一處理、綜合治理的缉私體制。海關負責組織、協調、管理查缉走私工作。有關規定由國務院另行制定。

Article 5 The State adopts a unified, joint, and comprehensive system for the suppression of the crime of smuggling. The Customs shall be responsible for the organization, coordination, and control of smuggling investigations. The relevant provisions shall be separately formulated by the State Council.

各有關行政執法部門查獲的走私案件，應當給予行政處罰的，移送海關依法處理；涉嫌犯罪的，應當移送海關偵查走私犯罪公安機構、地方公安機關依據案件管轄分工和法定程序辦理。

Cases of smuggling detected by the various administrative law-enforcement departments shall be transferred to the Customs for administrative sanctions. If the case constitutes a crime, it shall be transferred either to the public security department of the Customs or to the local public security department, which will handle the case in accordance with their respective jurisdiction and legal procedures.

第六條   海關可以行使下列權力：

Article 6 The Customs is entitled to:

（一）檢查進出境運輸工具，查驗進出境貨物、物品；對違反本法或者其他有關法律、行政法規的，可以扣留。

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;

（二）查閱進出境人員的證件；查問違反本法或者其他有關法律、行政法規的嫌疑人，調查其違法行為。

(II) to examine the papers and identifications of persons entering or leaving the territory; to interrogate those suspected of violating this Law or other relevant laws and administrative regulations and investigate their illegal activities.

（三）查閱、複制與進出境運輸工具、貨物、物品有關的合同、發票、帳冊、單據、記錄、文件、業務函電、錄音錄像制品和其他資料；對其中與違反本法或者其他有關法律、行政法規的進出境運輸工具、貨物、物品有牽連的，可以扣留。

(III) to examine and make copies of contracts, invoices, account books, bills, records, documents, business letters and cables, audio and video products and other materials related to inward and outward means of transport, goods and articles; to detain those means of transport, goods, and articles entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;

（四）在海關監管區和海關附近沿海沿邊規定地區，檢查有走私嫌疑的運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；對有走私嫌疑的運輸工具、貨物、物品和走私犯罪嫌疑人，經直屬海關關長或者其授權的隸屬海關關長批準，可以扣留；對走私犯罪嫌疑人，扣留時間不超過二十四小時，在特殊情況下可以延長至四十八小時。

(IV) to search, within a Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, means of transport suspected of being involved in smuggling, and any places suspected of concealing smuggled goods and articles, and search the persons suspected of smuggling; to detain, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, the means of transport, goods or articles suspected of being involved in smuggling, and the persons suspected of being guilty of smuggling; the length of time for detention of the persons suspected of being guilty of smuggling shall be not longer than 24 hours, which may be extended to 48 hours under special circumstances.

在海關監管區和海關附近沿海沿邊規定地區以外，海關在調查走私案件時，對有走私嫌疑的運輸工具和除公民住處以外的有藏匿走私貨物、物品嫌疑的場所，經直屬海關關長或者其授權的隸屬海關關長批準，可以進行檢查，有關當事人應當到場；當事人未到場的，在有見證人在場的情況下，可以徑行檢查；對其中有證據證明有走私嫌疑的運輸工具、貨物、物品，可以扣留。

In the area outside of the customs surveillance zone or not in the specified coastal or border area in the vicinity of a Customs office, when investigating smuggling, upon the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, the Customs officials may search the means of transport suspected to be smuggling and places suspected to be hiding smuggled goods and articles, and the parties involved shall be present at the search site. In the event the parities are not present, the search can also be conducted directly in the presence of witnesses, and the means of transport, goods and articles, which can be proven as evidence for smuggling, may be detained.

海關附近沿海沿邊規定地區的範圍，由海關總署和國務院公安部門會同有關省級人民政府確定。

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;

（五）在調查走私案件時，經直屬海關關長或者其授權的隸屬海關關長批準，可以查詢案件涉嫌單位和涉嫌人員在金融機構、郵政企業的存款、匯款。

(V) When investigating smuggling, with the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, investigations may be conducted over the deposits or transfers of units or personnel under investigation in the financial institutions or post offices.

（六）進出境運輸工具或者個人違抗海關監管逃逸的，海關可以連續追至海關監管區和海關附近沿海沿邊規定地區以外，將其帶回處理。

(VI) Customs officers may chase means of transport or persons defying and escaping from Customs control to places beyond a Customs surveillance zone or the specified coastal or border area in the vicinity of a Customs office and bring them back to be properly dealt with;

（七）海關為履行職責，可以配備武器。海關工作人員佩帶和使用武器的規則，由海關總署會同國務院公安部門制定，報國務院批準。

(VII) to be provided with arms for the performance of its duties. Rules governing the carrying and use of arms by Customs officers shall be drawn up by the General Customs Administration jointly with the public security department under the State Council and reported to the State Council for approval; and 8.

（八）法律、行政法規規定由海關行使的其他權力。

(VIII) other powers of a Customs office specified by laws and administrative regulations.

第七條   各地方、各部門應當支持海關依法行使職權，不得非法幹預海關的執法活動。

Article 7 All localities and all departments must support the Customs' exercise of powers in accordance with law, and must not illegally intervene in Customs law enforcement activities.

第八條   進出境運輸工具、貨物、物品，必須通過設立海關的地點進境或者出境。在特殊情況下，需要經過未設立海關的地點臨時進境或者出境的，必須經國務院或者國務院授權的機關批準，並依照本法規定辦理海關手續。

Article 8 All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office. If, under special circumstances, they have to enter or leave the territory at a place without a Customs office as a matter of contingency, permission shall be obtained from the State Council or an organ authorized by it, and Customs formalities shall be duly completed in accordance with this Law.

第九條   進出口貨物，除另有規定的外，可以由進出口貨物收發貨人自行辦理報關納稅手續，也可以由進出口貨物收發貨人委托海關準予注冊登記的報關企業辦理報關納稅手續。

Article 9 Unless otherwise provided for, all import and export goods may be declared and duties on them paid by their consignor or consignee or by Customs brokers entrusted by the consignor or consignee and approved by and registered with the Customs.

進出境物品的所有人可以自行辦理報關納稅手續，也可以委托他人辦理報關納稅手續。

The Customs formalities concerning declaration of inward and outward articles and payment of duties on them may be completed either by the owner or by a person the owner has entrusted to act as his agent.

第十條   報關企業接受進出口貨物收發貨人的委托，以委托人的名義辦理報關手續的，應當向海關提交由委托人簽署的授權委托書，遵守本法對委托人的各項規定。

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.

報關企業接受進出口貨物收發貨人的委托，以自己的名義辦理報關手續的，應當承擔與收發貨人相同的法律責任。

Where Customs clearing enterprises have accepted the authorisation of a consignee or consignor of import and export goods and are handling Customs declaration procedures under their own name, they shall assume the same legal liability as the consignee or consignor.

委托人委托報關企業辦理報關手續的，應當向報關企業提供所委托報關事項的真實情況；報關企業接受委托人的委托辦理報關手續的，應當對委托人所提供情況的真實性進行合理審查。

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.

第十一條   進出口貨物收發貨人、報關企業辦理報關手續，必須依法經海關注冊登記。未依法經海關注冊登記，不得從事報關業務。

Article 11 The consignees or consigners for import or export goods and the Customs brokers engaged in Customs declaration shall register with the Customs according to law. An enterprise or individual that has not registered with the Customs in accordance with the law shall not engage in Customs declarations.

報關企業和報關人員不得非法代理他人報關，或者超出其業務範圍進行報關活動。

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.

第十二條   海關依法執行職務，有關單位和個人應當如實回答詢問，並予以配合，任何單位和個人不得阻撓。

Article 12 No entity or individual may obstruct the Customs office from performing its duties according to law, and the entity or individual concerned shall cooperate with the Customs office by giving truthful answers to questions asked by the Customs office.

海關執行職務受到暴力抗拒時，執行有關任務的公安機關和人民武裝警察部隊應當予以協助。

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.

第十三條   海關建立對違反本法規定逃避海關監管行為的舉報制度。

Article 13 Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.

任何單位和個人均有權對違反本法規定逃避海關監管的行為進行舉報。

All units and individuals shall have the right to report to the Customs activities violating the provisions of this Law.

海關對舉報或者協助查獲違反本法案件的有功單位和個人，應當給予精神的或者物質的獎勵。

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.

海關應當為舉報人保密。

Customs shall not disclose the identity of informers.

第二章 進出境運輸工具

Chapter 2 Inward and Outward Means of Transport

第十四條   進出境運輸工具到達或者駛離設立海關的地點時，運輸工具負責人應當向海關如實申報，交驗單證，並接受海關監管和檢查。

Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make a truthful declaration to the Customs, submit the relevant papers for examination and accept Customs control and examination.

停留在設立海關的地點的進出境運輸工具，未經海關同意，不得擅自駛離。

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.

進出境運輸工具從一個設立海關的地點駛往另一個設立海關的地點的，應當符合海關監管要求，辦理海關手續，未辦結海關手續的，不得改駛境外。

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.

第十五條   進境運輸工具在進境以後向海關申報以前，出境運輸工具在辦結海關手續以後出境以前，應當按照交通主管機關規定的路線行進；交通主管機關沒有規定的，由海關指定。

Article 15 An inward means of transport which has entered the territory but has not made its declaration to the Customs or an outward means of transport which has cleared the Customs but has not left the territory shall move along routes specified by competent communications authorities; in the absence of such specification, the routes shall be designated by the Customs.

第十六條   進出境船舶、火車、航空器到達和駛離時間、停留地點、停留期間更換地點以及裝卸貨物、物品時間，運輸工具負責人或者有關交通運輸部門應當事先通知海關。

Article 16 The Customs shall be notified in advance, either by the person in charge of a means of transport or by the relevant transport and communications department, of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, what places it will move to during its stay, and when the loading or unloading of the goods and articles will take place.

第十七條   運輸工具裝卸進出境貨物、物品或者上下進出境旅客，應當接受海關監管。

Article 17 The loading and unloading of inward and outward bound goods and articles from means of transport and the boarding and disembarking of inward and outward bound passengers shall be subject to Customs supervision and administration.

貨物、物品裝卸完畢，運輸工具負責人應當向海關遞交反映實際裝卸情況的交接單據和記錄。

Upon the completion of such loading or unloading, the person in charge of the means of transport shall submit to the Customs documents and records which reflect the actual situation.

上下進出境運輸工具的人員攜帶物品的，應當向海關如實申報，並接受海關檢查。

Those boarding or getting off an inward or outward means of transport who carry articles with them shall truthfully declare to the Customs and shall be subject to Customs examination.

第十八條   海關檢查進出境運輸工具時，運輸工具負責人應當到場，並根據海關的要求開啟艙室、房間、車門；有走私嫌疑的，並應當開拆可能藏匿走私貨物、物品的部位，搬移貨物、物料。

Article 18 When an inward or outward means of transport is being checked by the Customs, the person in charge of the means of transport shall be present and open the holds, cabins, rooms or doors of the vehicles at the request of the Customs; where smuggling is suspected, such person shall also open or dismantle the part of the means of transport which may conceal smuggled goods and articles or remove the goods and materials.

海關根據工作需要，可以派員隨運輸工具執行職務，運輸工具負責人應當提供方便。

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.

第十九條   進境的境外運輸工具和出境的境內運輸工具，未向海關辦理手續並繳納關稅，不得轉讓或者移作他用。

Article 19 An inward means of transport of countries or regions outside the territory or an outward means of transport of units or enterprises inside the territory shall not be transferred or devoted to other uses prior to the completion of Customs formalities and payment of Customs duties.

第二十條   進出境船舶和航空器兼營境內客、貨運輸，應當符合海關監管要求。

Article 20 Where inward or outward vessels and aircraft are concurrently engaged in transportation of goods and passengers within the territory, it is necessary to comply with the requirements of Customs control.

進出境運輸工具改營境內運輸，需向海關辦理手續。

Customs formalities shall be completed with the Customs for an inward or outward means of transport to change to transport business within the territory.

第二十一條   沿海運輸船舶、漁船和從事海上作業的特種船舶，未經海關同意，不得載運或者換取、買賣、轉讓進出境貨物、物品。

Article 21 Coastal transport vessels, fishing boats and ships engaged in special operations at sea may not carry, obtain on an exchange basis, purchase or transfer inward and outward goods and articles without Customs approval.

第二十二條   進出境船舶和航空器，由於不可抗力的原因，被迫在未設立海關的地點停泊、降落或者拋擲、起卸貨物、物品，運輸工具負責人應當立即報告附近海關。

Article 22 When, owing to force majeure, an inward or outward vessel or aircraft is forced to berth or land at a place without a Customs office, or jettison or discharge goods or articles at such a place, the person in charge of the means of transport shall report immediately to the Customs office nearby.

第三章 進出境貨物

Chapter 3 Inward and Outward Goods

第二十三條   進口貨物自進境起到辦結海關手續止，出口貨物自向海關申報起到出境止，過境、轉運和通運貨物自進境起到出境止，應當接受海關監管。

Article 23 All import goods, throughout the period from the time of arrival in the territory to the time of Customs clearance; all export goods, throughout the period from the time of declaration to the time of departure from the territory; and all transit, transshipment and through goods, throughout the period from the time of arrival in the territory to the time of departure from the territory, shall be subject to Customs control.

第二十四條   進口貨物的收貨人、出口貨物的發貨人應當向海關如實申報，交驗進出口許可證件和有關單證。國家限制進出口的貨物，沒有進出口許可證件的，不予放行，具體處理辦法由國務院規定。

Article 24 The consignee for import goods or the consignor for export goods shall make an accurate declaration, submit the import or export license and relevant papers to the Customs office for examination. In the absence of an import or export license, goods whose importation or exportation is restricted by the State shall not be released. Specific measures for handling such matters shall be formulated by the State Council.

進口貨物的收貨人應當自運輸工具申報進境之日起十四日內，出口貨物的發貨人除海關特準的外應當在貨物運抵海關監管區後、裝貨的二十四小時以前，向海關申報。

Declaration of import goods shall be made to the Customs office by the consignee within 14 days of the arrival of the means of transport; declaration of export goods shall be made by the consignor after the goods arrive at the Customs surveillance zone and 24 hours prior to loading unless otherwise specially approved by the Customs.

進口貨物的收貨人超過前款規定期限向海關申報的，由海關征收滯報金。

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.

第二十五條   辦理進出口貨物的海關申報手續，應當采用紙質報關單和電子數據報關單的形式。

Article 25 Goods imported or exported at the Customs office shall be declared in paper or electronic forms.

第二十六條   海關接受申報後，報關單證及其內容不得修改或者撤銷，但符合海關規定情形的除外。

Article 26 After a declaration has been made to Customs, the declaration documents and their contents must not be altered or rescinded, unless otherwise provided by the Customs.

第二十七條   進口貨物的收貨人經海關同意，可以在申報前查看貨物或者提取貨樣。需要依法檢疫的貨物，應當在檢疫合格後提取貨樣。

Article 27 With the consent of Customs, a consignee of import goods may examine the goods or obtain samples before declaration. In case quarantine is needed in accordance with law, samples can be obtained only after quarantine.

第二十八條   進出口貨物應當接受海關查驗。海關查驗貨物時，進口貨物的收貨人、出口貨物的發貨人應當到場，並負責搬移貨物，開拆和重封貨物的包裝。海關認為必要時，可以徑行開驗、複驗或者提取貨樣。

Article 28 All import and export goods shall be subject to Customs examination. While the examination is being carried out, the consignee for the import goods or the consignor for the export goods shall be present and be responsible for moving the goods and opening and restoring the package. The Customs shall be entitled to examine or re-examine the goods or take samples from them without the presence of the consignee or the consignor whenever it considers this necessary.

海關在特殊情況下對進出口貨物予以免驗，具體辦法由海關總署制定。

Under special circumstances, import and export goods shall be exempt from inspection. The specific measures shall be formulated by the General Administration of Customs.

第二十九條   除海關特準的外，進出口貨物在收發貨人繳清稅款或者提供擔保後，由海關簽印放行。

Article 29 Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties or the provision of a guarantee.

第三十條   進口貨物的收貨人自運輸工具申報進境之日起超過三個月未向海關申報的，其進口貨物由海關提取依法變賣處理，所得價款在扣除運輸、裝卸、儲存等費用和稅款後，尚有餘款的，自貨物依法變賣之日起一年內，經收貨人申請，予以發還；其中屬於國家對進口有限制性規定，應當提交許可證件而不能提供的，不予發還。逾期無人申請或者不予發還的，上繳國庫。

Article 30 Where the consignee fails to declare the import goods to the Customs office within three months of the arrival of the means of transport, the goods shall be taken over and sold off by the Customs office in accordance with law. After the costs of transport, loading and unloading, storage, and duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the consignee provided that he submits an application to the Customs office within one year of the sale of the goods; the remaining sum for those goods the importation of which is restricted by the State and a license for which is required but cannot be provided shall not be returned. If nobody applies within the time limit or the sum is not to be returned, the money shall be turned over to the State Treasury.

確屬誤卸或者溢卸的進境貨物，經海關審定，由原運輸工具負責人或者貨物的收發貨人自該運輸工具卸貨之日起三個月內，辦理退運或者進口手續；必要時，經海關批準，可以延期三個月。逾期未辦手續的，由海關按前款規定處理。

Inward bound goods which are verified as having been misdischarged or over-discharged may be taken through return transport or import formalities by the person in charge of the original means of transport which carried the goods, or by the consignee or the consignor of the goods within three (3) months of the date on which the goods were discharged from the means of transport; where necessary, an extension of another three (3) months may be allowed subject to Customs approval. If the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the preceding paragraph.

前兩款所列貨物不宜長期保存的，海關可以根據實際情況提前處理。

Where goods listed in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of them before the time limit is reached.

收貨人或者貨物所有人聲明放棄的進口貨物，由海關提取依法變賣處理；所得價款在扣除運輸、裝卸、儲存等費用後，上繳國庫。

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.

第三十一條   按照法律、行政法規、國務院或者海關總署規定暫時進口或者暫時出口的貨物，應當在六個月內複運出境或者複運進境；需要延長複運出境或者複運進境期限的，應當根據海關總署的規定辦理延期手續。

Article 31 Goods temporarily imported or temporarily exported pursuant to the provisions of laws, administrative regulations, the State Council or the General Administration of Customs shall be re-exported or re-imported within six months; where there is a need to extend the period for re-exportation or re-importation, the extension formalities shall be completed pursuant to the provisions of the General Administration of Customs.

第三十二條   經營保稅貨物的儲存、加工、裝配、展示、運輸、寄售業務和經營免稅商店，應當符合海關監管要求，經海關批準，並辦理注冊手續。

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.

保稅貨物的轉讓、轉移以及進出保稅場所，應當向海關辦理有關手續，接受海關監管和查驗。

The assignment and transfer of bonded goods as well their entry into and exit from bonded areas shall be conducted through the relevant procedures with Customs, and shall be subject to Customs supervision, administration and inspection.

第三十三條   企業從事加工貿易，應當按照海關總署的規定向海關備案。加工貿易制成品單位耗料量由海關按照有關規定核定。

Article 33 Enterprises engaged in the processing trade shall file a record with the Customs offices pursuant to requirements of the General Administration of Customs. The amount of raw materials consumed during the production of the finished products in processing trade shall be assessed and determined by Customs in accordance with relevant regulations.

加工貿易制成品應當在規定的期限內複出口。其中使用的進口料件，屬於國家規定準予保稅的，應當向海關辦理核銷手續；屬於先征收稅款的，依法向海關辦理退稅手續。

The finished products of a processing trade shall be re-exported within the specified time limit. Materials which have been imported for use and have been approved by the State to be bonded shall be taken through cancellation after verification procedures with Customs; where duties have previously been levied, rebate procedures shall be handled by Customs in accordance with law.

加工貿易保稅進口料件或者制成品內銷的，海關對保稅的進口料件依法征稅；屬於國家對進口有限制性規定的，還應當向海關提交進口許可證件。

Where the bonded materials, parts, or finished products imported for the processing trade are sold domestically for some reason instead, the Customs office shall impose tariffs on the bonded imported materials and parts in accordance with the law; where the importation of such goods is restricted by the State, the importer shall also provide an importation license to the Customs office.

第三十四條   經國務院批準在中華人民共和國境內設立的保稅區等海關特殊監管區域，由海關按照國家有關規定實施監管。

Article 34. Customs shall carry out supervision and administration in bonded zones and other special Customs supervision and administration zones established with State Council approval in the territory of the People's Republic of China in accordance with relevant State regulations.

第三十五條   進口貨物應當由收貨人在貨物的進境地海關辦理海關手續，出口貨物應當由發貨人在貨物的出境地海關辦理海關手續。

Article 35 Customs formalities for import goods shall be completed by the consignee at the Customs office at the place where the goods enter the territory; those for export goods shall be completed by the consignor at the Customs office at the place where the goods depart from the territory.

經收發貨人申請，海關同意，進口貨物的收貨人可以在設有海關的指運地、出口貨物的發貨人可以在設有海關的啟運地辦理海關手續。上述貨物的轉關運輸，應當符合海關監管要求；必要時，海關可以派員押運。

If applied for by the consignee or the consignor and approved by the Customs, Customs formalities for import goods may be completed at the place of destination where there is a Customs office, and those for export goods at the place of departure where there is a Customs office. The transport of such goods from one place with a Customs office to another shall comply with the control requirements of the Customs. When necessary, customs officers may escort the goods in transportation.

經電纜、管道或者其他特殊方式輸送進出境的貨物，經營單位應當定期向指定的海關申報和辦理海關手續。

Where goods enter or leave the territory by electric cables, pipelines or other special means of conveyance, the management units concerned shall report at regular intervals to the designated Customs office and complete Customs formalities as required.

第三十六條   過境、轉運和通運貨物，運輸工具負責人應當向進境地海關如實申報，並應當在規定期限內運輸出境。

Article 36 All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the Customs office at the place where the goods enter the territory, and shall be shipped out of the territory within the designated time limit.

海關認為必要時，可以查驗過境、轉運和通運貨物。

The Customs may examine such goods whenever it considers this necessary.

第三十七條   海關監管貨物，未經海關許可，不得開拆、提取、交付、發運、調換、改裝、抵押、質押、留置、轉讓、更換標記、移作他用或者進行其他處置。

Article 37 Without Customs approval, no unit or individual may open, pick up, deliver, forward, change, repack, mortgage, pledge, or transfer goods under Customs control. Nor may anyone change identification marks on, use for other purposes, or permanently dispose of such goods.

海關加施的封志，任何人不得擅自開啟或者損毀。

No seals affixed by the Customs may be opened or broken by any person without Customs authorization.

人民法院判決、裁定或者有關行政執法部門決定處理海關監管貨物的，應當責令當事人辦結海關手續。

Where a people's court makes a decision or ruling or a relevant administrative department for law enforcement makes a decision to deal with goods under Customs supervision and administration, it shall order the party concerned to complete with Customs formalities.

第三十八條   經營海關監管貨物倉儲業務的企業，應當經海關注冊，並按照海關規定，辦理收存、交付手續。

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.

在海關監管區外存放海關監管貨物，應當經海關同意，並接受海關監管。

The storage of goods under Customs control at a place outside a Customs surveillance zone shall be subject to Customs approval and control.

違反前兩款規定或者在保管海關監管貨物期間造成海關監管貨物損毀或者滅失的，除不可抗力外，對海關監管貨物負有保管義務的人應當承擔相應的納稅義務和法律責任。

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.

第三十九條   進出境集裝箱的監管辦法、打撈進出境貨物和沉船的監管辦法、邊境小額貿易進出口貨物的監管辦法，以及本法未具體列明的其他進出境貨物的監管辦法，由海關總署或者由海關總署會同國務院有關部門另行制定。

Article 39 The General Customs Administration shall draw up, independently or jointly with the relevant departments under the State Council, rules for control over inward and outward containers; rules for control over the salvage of inward and outward goods and sunken ships; rules for control over inward and outward goods involved in small volumes of border transactions and other inward and outward goods not specified in this Law.

第四十條   國家對進出境貨物、物品有禁止性或者限制性規定的，海關依據法律、行政法規、國務院的規定或者國務院有關部門依據法律、行政法規的授權作出的規定實施監管。具體監管辦法由海關總署制定。

Article 40 In event there are state regulations on the restriction or prohibition of imported or exported goods and articles, Customs shall carry out control measures in accordance with laws, administrative regulations, stipulations of the State Council, or authorization by other departments of the State Council. Specific measures for such control shall be formulated by the General Customs Administration.

第四十一條   進出口貨物的原產地按照國家有關原產地規則的規定確定。

Article 41 The origin of import and export goods shall be ascertained in accordance with the State rules of origin.

第四十二條   進出口貨物的商品歸類按照國家有關商品歸類的規定確定。

Article 42 Import and export goods shall be classified in accordance with the State regulations regarding the classification of commodities.

海關可以要求進出口貨物的收發貨人提供確定商品歸類所需的有關資料；必要時，海關可以組織化驗、檢驗，並將海關認定的化驗、檢驗結果作為商品歸類的依據。

The Customs may ask the consignee for import goods and the consigner for export goods to provide it with information needed for determining their classification. If necessary, the Customs may organize laboratory tests and inspections, and take the results of test and inspection as the basis of classification.

第四十三條   海關可以根據對外貿易經營者提出的書面申請，對擬作進口或者出口的貨物預先作出商品歸類等行政裁定。

Article 43 At the written request of a unit conducting foreign trade, Customs may provide an administrative decision in advance concerning the classification of certain imported or exported goods.

進口或者出口相同貨物，應當適用相同的商品歸類行政裁定。

The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.

海關對所作出的商品歸類等行政裁定，應當予以公布。

Customs shall publish administrative rulings made on the classification of goods and so on.

第四十四條   海關依照法律、行政法規的規定，對與進出境貨物有關的知識產權實施保護。

Article 44 Customs shall protect intellectual property rights related to imported or exported goods in accordance with the law and administrative regulations.

需要向海關申報知識產權狀況的，進出口貨物收發貨人及其代理人應當按照國家規定向海關如實申報有關知識產權狀況，並提交合法使用有關知識產權的證明文件。

Where it is necessary to declare the state of intellectual property rights to Customs, the consignee or consignor of import and export goods and their agents shall accurately declare the state of the relevant intellectual property rights in accordance with State regulations, and shall submit a certificate permitting the legal use of the relevant intellectual property rights.

第四十五條   自進出口貨物放行之日起三年內或者在保稅貨物、減免稅進口貨物的海關監管期限內及其後的三年內，海關可以對與進出口貨物直接有關的企業、單位的會計帳簿、會計憑證、報關單證以及其他有關資料和有關進出口貨物實施稽查。具體辦法由國務院規定。

Article 45. Customs may check the account books, accounting documents, Customs declaration documents and other relevant materials and the relevant import and export goods of enterprises and units directly related to the import and export of goods, within three (3) years of the date on which the import or export goods were released, or within three (3) years after the term of Customs supervision and administration for bonded goods and import goods with tax concessions has concluded. The specific measures shall be formulated by the State Council.

第四章 進出境物品

Chapter 4 Inward and Outward Articles

第四十六條   個人攜帶進出境的行李物品、郵寄進出境的物品，應當以自用、合理數量為限，並接受海關監管。

Article 46 Inward and outward luggage carried by individuals and Inward and outward articles sent by post shall be limited to reasonable quantities for personal use and shall be subject to Customs control.

第四十七條   進出境物品的所有人應當向海關如實申報，並接受海關查驗。

Article 47 All inward and outward articles shall be accurately declared to the Customs by the owner and shall be subject to Customs examination.

海關加施的封志，任何人不得擅自開啟或者損毀。

No seals affixed by the Customs may be opened or broken by any person without Customs authorization.

第四十八條   進出境郵袋的裝卸、轉運和過境，應當接受海關監管。郵政企業應當向海關遞交郵件路單。

Article 48 The loading, unloading, transshipment and transit of inward and outward mail bags shall be subject to Customs control. The post enterprises shall submit the waybills to the customs.

郵政企業應當將開拆及封發國際郵袋的時間事先通知海關，海關應當按時派員到場監管查驗。

The Customs shall promptly dispatch officers to supervise checking and examination on the spot.

第四十九條   郵運進出境的物品，經海關查驗放行後，有關經營單位方可投遞或者交付。

Article 49 Inward and outward articles sent by post shall be posted or delivered by managing units only after they have been examined and released by the Customs.

第五十條   經海關登記準予暫時免稅進境或者暫時免稅出境的物品，應當由本人複帶出境或者複帶進境。

Article 50 Articles registered with and approved by the Customs for temporarily entering or leaving the territory duty-free, shall be taken out or brought into the territory again by the owner.

過境人員未經海關批準，不得將其所帶物品留在境內。

Persons passing through the territory may not leave in the territory, without Customs approval, the articles they carry with them.

第五十一條   進出境物品所有人聲明放棄的物品、在海關規定期限內未辦理海關手續或者無人認領的物品，以及無法投遞又無法退回的進境郵遞物品，由海關依照本法第三十條的規定處理。

Article 51 In accordance with Article 30 of this Law, the Customs shall dispose of inward and outward articles declared to be abandoned by the owner; articles to which no one makes a claim or for which Customs formalities are not completed within the time limit set by the Customs; and inward postal items which can neither be delivered nor be returned.

第五十二條   享有外交特權和豁免的外國機構或者人員的公務用品或者自用物品進出境，依照有關法律、行政法規的規定辦理。

Article 52 Inbound and outbound articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with pursuant to the provisions of the relevant laws and administrative regulations.

第五章 關 稅

Chapter 5 Customs

第五十三條   準許進出口的貨物、進出境物品，由海關依法征收關稅。

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.

第五十四條   進口貨物的收貨人、出口貨物的發貨人、進出境物品的所有人，是關稅的納稅義務人。

Article 54 The consignee for import goods, the consignor for export goods and the owner of inward and outward articles shall be the obligatory customs duty payer.

第五十五條   進出口貨物的完稅價格，由海關以該貨物的成交價格為基礎審查確定。成交價格不能確定時，完稅價格由海關依法估定。

Article 55 The duty-paying value of an export item shall be decided by the Customs on the basis of its transaction price. Where the transaction price cannot be determined, the dutiable value shall be assessed by Customs in accordance with law.

進口貨物的完稅價格包括貨物的貨價、貨物運抵中華人民共和國境內輸入地點起卸前的運輸及其相關費用、保險費；出口貨物的完稅價格包括貨物的貨價、貨物運至中華人民共和國境內輸出地點裝載前的運輸及其相關費用、保險費，但是其中包含的出口關稅稅額，應當予以扣除。

The duty-paying value of an import item consists of its price, transportation fees and corresponding expenses, and insurance fees before unloading after the arrival at a point of entry into the territory of the People's Republic of China. The duty-paying value of an export item consists of its price, transportation fees and corresponding expenses, and insurance fees before loading after the arrival at a point of departure from the territory of the People's Republic of China. The Customs duties shall be deducted from the duty-paying value.

進出境物品的完稅價格，由海關依法確定。

The duty-paying value of an imported or exported article shall be fixed by Customs in accordance with law.

第五十六條   下列進出口貨物、進出境物品，減征或者免征關稅：

Article 56 Duty reduction or exemption shall be granted for import or export goods and inward or outward Articles listed below:

（一）無商業價值的廣告品和貨樣；

1. The articles that are for advertising purposes or to be used as samples and therefore of no commercial value;

（二）外國政府、國際組織無償贈送的物資；

(II) The materials gratuitously donated by foreign governments or international organizations;

（三）在海關放行前遭受損壞或者損失的貨物；

3. goods to which damage or loss has occurred prior to Customs release;

（四）規定數額以內的物品；

(IV) articles of a quantity or value within the fixed limit;

（五）法律規定減征、免征關稅的其他貨物、物品；

(V) other goods and articles specified by law as items for duty reduction or exemption; and

（六）中華人民共和國締結或者參加的國際條約規定減征、免征關稅的貨物、物品。

(VI) goods and articles specified as items for duty reduction or exemption by international treaties to which the People's Republic of China is either a contracting or an acceding party.

第五十七條   特定地區、特定企業或者有特定用途的進出口貨物，可以減征或者免征關稅。特定減稅或者免稅的範圍和辦法由國務院規定。

Article 57 Duty reduction or exemption may be granted to import and export goods of specific areas and specific enterprises or for specific purposes. The scope of specially designated reductions and exemptions and measures pertaining to them shall be stipulated by the State Council.

依照前款規定減征或者免征關稅進口的貨物，只能用於特定地區、特定企業或者特定用途，未經海關核準並補繳關稅，不得移作他用。

All import goods to which duty reduction or exemption is granted in accordance with the preceding paragraph shall be used only in specified areas and enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.

第五十八條   本法第五十六條、第五十七條第一款規定範圍以外的臨時減征或者免征關稅，由國務院決定。

Article 58 The State Council shall decide the temporary reduction or exemption of Customs duties which fall under Articles 56 and 57 (1) of this Law.

第五十九條   暫時進口或者暫時出口的貨物，以及特準進口的保稅貨物，在貨物收發貨人向海關繳納相當於稅款的保證金或者提供擔保後，準予暫時免納關稅。

Article 59 Temporary duty exemption shall be granted for temporarily imported or temporarily exported goods and bonded goods imported by special permission after the consignee or the consignor of the goods pays a security deposit to the Customs for an amount equal to the duties payable, or provides a guarantee.

第六十條   進出口貨物的納稅義務人，應當自海關填發稅款繳款書之日起十五日內繳納稅款；逾期繳納的，由海關征收滯納金。納稅義務人、擔保人超過三個月仍未繳納的，經直屬海關關長或者其授權的隸屬海關關長批準，海關可以采取下列強制措施：

Article 60 The person obligated to pay Customs duties for import or export goods shall pay the duties within 15 days from the date the Customs issues the memorandum of payment. If the person fails to do so within the time limit, a fee for delayed payment shall be imposed by the Customs. Where the person obliged to pay Customs duties or the guarantor delays payment in excess of three (3) months, Customs may adopt any of the following coercive measures subject to the approval of the head of a directly administered Customs office or the head of an authorised subordinate Customs office:

（一）書面通知其開戶銀行或者其他金融機構從其存款中扣繳稅款；

1. notify in writing the bank where the person or bondsman concerned has an account or other financial institution to deduct the amount of duties due from his deposits;

（二）將應稅貨物依法變賣，以變賣所得抵繳稅款；

(II) To sell off the dutiable goods in accordance with law to offset the duties payable with the proceeds; and

（三）扣留並依法變賣其價值相當於應納稅款的貨物或者其他財產，以變賣所得抵繳稅款。

(III) to detain and sell off in accordance with law the goods or other property of the person or bondsman concerned to the tune of the duties payable to offset the duties with the proceeds;

海關采取強制措施時，對前款所列納稅義務人、擔保人未繳納的滯納金同時強制執行。

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.

進出境物品的納稅義務人，應當在物品放行前繳納稅款。

The person obligated to pay duty for inward or outward articles shall do so prior to release of the articles.

第六十一條   進出口貨物的納稅義務人在規定的納稅期限內有明顯的轉移、藏匿其應稅貨物以及其他財產跡象的，海關可以責令納稅義務人提供擔保；納稅義務人不能提供納稅擔保的，經直屬海關關長或者其授權的隸屬海關關長批準，海關可以采取下列稅收保全措施：

Article 61 Where any clear evidence shows that an obligatory duty payer of import or export goods transfers or conceals the dutiable goods or other properties during the time period for paying duties, the customs may order the obligatory duty payer to provide a guaranty. Where the obligatory duty payer fails to provide a guaranty for paying duties, the customs may, upon approval of the director of the customs office directly under the General Administration of Customs or the director of a subordinate customs office authorized thereby, take the following tax preservation measures:

（一）書面通知納稅義務人開戶銀行或者其他金融機構暫停支付納稅義務人相當於應納稅款的存款；

1. Notify in writing any banks or other financial institutions where the person or legal entity responsible for paying the Customs duty has an account to suspend payments to said payer of a value equal to the duties due;

（二）扣留納稅義務人價值相當於應納稅款的貨物或者其他財產。

(II) to detain the goods or other property of the duty payer equal to the value of the duties payable.

納稅義務人在規定的納稅期限內繳納稅款的，海關必須立即解除稅收保全措施；期限屆滿仍未繳納稅款的，經直屬海關關長或者其授權的隸屬海關關長批準，海關可以書面通知納稅義務人開戶銀行或者其他金融機構從其暫停支付的存款中扣繳稅款，或者依法變賣所扣留的貨物或者其他財產，以變賣所得抵繳稅款。

Where the person obliged to pay Customs duties pays the duties within the stipulated time limit for payment of duties, Customs must immediately lift the tax preservation measures; where the time limit expires and duties have still not been paid, Customs may notify in writing the bank where the person obliged to pay duties has opened an account or some other financial institution to deduct the amount of duties payable from their suspended account, or sell off the detained goods or some other property in accordance with law and use the proceeds of the sale to pay the balance of the duties, subject to the approval of the head of the directly administered Customs office or the head of the authorised subordinate Customs office.

采取稅收保全措施不當，或者納稅義務人在規定期限內已繳納稅款，海關未立即解除稅收保全措施，致使納稅義務人的合法權益受到損失的，海關應當依法承擔賠償責任。

If there is any loss to the lawful rights and interests of the person or legal entity responsible for paying the Customs duty, either because of inappropriate suspension measures or because of delayed revocation of such measures after the payment of duties by said payer within the time limit, the Customs shall pay compensation.

第六十二條   進出口貨物、進出境物品放行後，海關發現少征或者漏征稅款，應當自繳納稅款或者貨物、物品放行之日起一年內，向納稅義務人補征。因納稅義務人違反規定而造成的少征或者漏征，海關在三年以內可以追征。

Article 62 Where the Customs finds that the duties are short-levied or not levied on a consignment of import or export goods or on an inward or outward article after its release, it shall collect the money payable from the obligatory Customs duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within three years.

第六十三條   海關多征的稅款，海關發現後應當立即退還；納稅義務人自繳納稅款之日起一年內，可以要求海關退還。

Article 63 Where the duties are over-levied, the Customs, upon discovery, shall refund the money without delay. The duty payer may ask the Customs for refunding within one year of the date of duty payment.

第六十四條   納稅義務人同海關發生納稅爭議時，應當繳納稅款，並可以依法申請行政複議；對複議決定仍不服的，可以依法向人民法院提起訴訟。

Article 64 When the person or legal entity responsible for paying the Customs duty is involved in a dispute over duty payment with the Customs, it shall pay the duties and may apply for an administrative reconsideration of the case in accordance with law. If it does not agree with the decision, it may file a lawsuit at the People's Court in accordance with law.

第六十五條   進口環節海關代征稅的征收管理，適用關稅征收管理的規定。

Article 65 The provisions on the management of the collection of duties shall be applied to the management of the collection of import link tax by customs.

第六章 海關事務擔保

Chapter 6 Customs Bond

第六十六條   在確定貨物的商品歸類、估價和提供有效報關單證或者辦結其他海關手續前，收發貨人要求放行貨物的，海關應當在其提供與其依法應當履行的法律義務相適應的擔保後放行。法律、行政法規規定可以免除擔保的除外。

Article 66 If, before the classification of the goods is determined, their value is assessed, effective declaration documents are presented or other Customs formalities are completed, the consignee or consigner asks the Customs to release the goods, the Customs shall release the goods after the consignee or consigner provides a bond which is commensurate with the legal obligation he is required to perform according to law. The case may be exempted from guarantee according to the laws and administrative regulations.

法律、行政法規對履行海關義務的擔保另有規定的，從其規定。

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.

國家對進出境貨物、物品有限制性規定，應當提供許可證件而不能提供的，以及法律、行政法規規定不得擔保的其他情形，海關不得辦理擔保放行。

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.

第六十七條   具有履行海關事務擔保能力的法人、其他組織或者公民，可以成為擔保人。法律規定不得為擔保人的除外。

Article 67 Any legal person, other organization or citizen that is capable of fulfilling a Customs bond may become a guarantor. Except where the law requires that it should not be a guarantor.

第六十八條   擔保人可以以下列財產、權利提供擔保：

Article 68 A bondsman may offer bond with the following property and rights:

（一）人民幣、可自由兌換貨幣；

1. Renminbi (RMB) and freely convertible currencies;

（二）匯票、本票、支票、債券、存單；

2. bills of exchange, promissory notes, checks, bonds and certificates of deposit;

（三）銀行或者非銀行金融機構的保函；

(III) letter of guarantee from a bank or a non-bank financial institution; and

（四）海關依法認可的其他財產、權利。

(IV) other property and rights legally recognized by the Customs.

第六十九條   擔保人應當在擔保期限內承擔擔保責任。擔保人履行擔保責任的，不免除被擔保人應當辦理有關海關手續的義務。

Article 69 A guarantor shall bear guarantee liability during the guarantee period. Where a guarantor assumes liability for the guarantee, the guaranteed shall not be exempted from his or her obligation from going through the relevant Customs formalities.

第七十條   海關事務擔保管理辦法，由國務院規定。

Article 70 Administrative measures for Customs guarantees shall be formulated by the State Council.

第七章 執法監督

Chapter 7 Supervision over Law Enforcement

第七十一條   海關履行職責，必須遵守法律，維護國家利益，依照法定職權和法定程序嚴格執法，接受監督。

Article 71 The Customs shall carry out its responsibilities in accordance with law in order to safeguard State interests. It shall enforce law in accordance with its legal mandate and legal procedures and shall accept supervision and control.

第七十二條   海關工作人員必須秉公執法，廉潔自律，忠於職守，文明服務，不得有下列行為：

Article 72 Customs personnel shall enforce the law impartially, be upright and self-disciplined, be devoted to their duties, and render services in a civilized manner. The following behavior is prohibited:

（一）包庇、縱容走私或者與他人串通進行走私；

1. covering up, conniving or colluding with others in smuggling;

（二）非法限制他人人身自由，非法檢查他人身體、住所或者場所，非法檢查、扣留進出境運輸工具、貨物、物品；

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;

（三）利用職權為自己或者他人謀取私利；

(III) To seek personal gains for himself or for others by taking advantage of his position;

（四）索取、收受賄賂；

(IV) to extort or accept bribes;

（五）泄露國家秘密、商業秘密和海關工作秘密；

(V) to divulge State, commercial or Customs secrets;

（六）濫用職權，故意刁難，拖延監管、查驗；

(VI) to abuse their powers, intentionally create difficulties in or procrastinate the control and inspection process;

（七）購買、私分、占用沒收的走私貨物、物品；

(VII) to purchase, divide up among themselves or appropriate confiscated smuggled goods or articles;

（八）參與或者變相參與營利性經營活動；

(VIII) to participate in, or do so in disguised form, profit-making business;

（九）違反法定程序或者超越權限執行職務；

(IX) to perform their duties in violation of legal procedures or beyond the limits of their powers; or

（十）其他違法行為。

10. other illegal acts.

第七十三條   海關應當根據依法履行職責的需要，加強隊伍建設，使海關工作人員具有良好的政治、業務素質。

Article 73 Customs shall build up a strong contingent of staff and bring about a good quality of political and professional work by Customs personnel according to the requirements for the performance of their duties in accordance with law.

海關專業人員應當具有法律和相關專業知識，符合海關規定的專業崗位任職要求。

The Customs personnel shall have legal and relevant professional knowledge and meet the job requirements set by the Customs for professional posts.

海關招收工作人員應當按照國家規定，公開考試，嚴格考核，擇優錄用。

When recruiting staff, the Customs shall, in accordance with State regulations, hold examinations openly, make strict assessment and employ those who pass the examinations.

海關應當有計劃地對其工作人員進行政治思想、法制、海關業務培訓和考核。海關工作人員必須定期接受培訓和考核，經考核不合格的，不得繼續上崗執行職務。

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.

第七十四條   海關總署應當實行海關關長定期交流制度。

Article 74 The General Customs shall adopt a regular rotation regime for the directors of the Customs.

海關關長定期向上一級海關述職，如實陳述其執行職務情況。海關總署應當定期對直屬海關關長進行考核，直屬海關應當定期對隸屬海關關長進行考核。

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.

第七十五條   海關及其工作人員的行政執法活動，依法接受監察機關的監督；缉私警察進行偵查活動，依法接受人民檢察院的監督。

Article 75 The administrative law-enforcement activities of the Customs and its personnel shall be supervised by the supervision authority. The investigation activities of the anti-smuggling police shall be supervised by the People's Procuratorate.

第七十六條   審計機關依法對海關的財政收支進行審計監督，對海關辦理的與國家財政收支有關的事項，有權進行專項審計調查。

Article 76 The audit authority shall conduct audits of Customs offices’ financial income and payments and shall have the right to conduct special audits of activities of the Customs which are related to State finance.

第七十七條   上級海關應當對下級海關的執法活動依法進行監督。上級海關認為下級海關作出的處理或者決定不適當的，可以依法予以變更或者撤銷。

Article 77 The Customs office of a higher level shall supervise the law enforcement of that of a lower level. The Customs office of a higher level may change or revoke the decisions made by that of a lower level which it considers inappropriate.

第七十八條   海關應當依照本法和其他有關法律、行政法規的規定，建立健全內部監督制度，對其工作人員執行法律、行政法規和遵守紀律的情況，進行監督檢查。

Article 78 The Customs shall establish an interior supervision and control system in accordance with this Law and other related law and administrative regulations to keep control over law-enforcement and ensure its personnel abide by Customs discipline.

第七十九條   海關內部負責審單、查驗、放行、稽查和調查等主要崗位的職責權限應當明確，並相互分離、相互制約。

Article 79 The Customs offices’ departments responsible for the examination of documents, examination of goods, clearance, and investigation shall have clearly-defined spheres of power, execute their functions separately, and check and balance each other.

第八十條   任何單位和個人均有權對海關及其工作人員的違法、違紀行為進行控告、檢舉。收到控告、檢舉的機關有權處理的，應當依法按照職責分工及時查處。收到控告、檢舉的機關和負責查處的機關應當為控告人、檢舉人保密。

Article 80. All units and individuals have the right to bring charges against, and report to the authorities, Customs and Customs personnel where they have engaged in illegal conduct and conduct in violation of discipline. Where the authority that receives such accusations and reports has the power to handle them, it shall, in accordance with law and the division of responsibilities, conduct investigation and handle them without delay. The authority that receives the accusations and reports and the authority that is responsible for investigating and handling them shall keep the accusers and reporters secret.

第八十一條   海關工作人員在調查處理違法案件時，遇有下列情形之一的，應當回避：

Article 81 When investigating illegal activities, the Customs personnel in question shall recuse themselves from the investigation in the following situations:

（一）是本案的當事人或者是當事人的近親屬；

1. where he is a party or a close relative of a party to the case;

（二）本人或者其近親屬與本案有利害關系；

2. He himself or any of his close relatives has an interest in the case; or

（三）與本案當事人有其他關系，可能影響案件公正處理的。

(III) He has some other relationship with a party to the case, which may affect the impartial handling of the case.

第八章 法律責任

Chapter 8 Legal Liabilities

第八十二條   違反本法及有關法律、行政法規，逃避海關監管，偷逃應納稅款、逃避國家有關進出境的禁止性或者限制性管理，有下列情形之一的，是走私行為：

Article 82 Any of the following acts of evasion of Customs control, Customs duties, and State import and export prohibited or restricted control in violation of this Law and other related laws and administrative regulations shall constitute an act of smuggling:

（一）運輸、攜帶、郵寄國家禁止或者限制進出境貨物、物品或者依法應當繳納稅款的貨物、物品進出境的；

1. to transport, carry or send by post into or out of the territory goods or articles the importation or exportation of which is prohibited or restricted by the State or goods or articles for which duties are payable according to law;

（二）未經海關許可並且未繳納應納稅款、交驗有關許可證件，擅自將保稅貨物、特定減免稅貨物以及其他海關監管貨物、物品、進境的境外運輸工具，在境內銷售的；

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

（三）有逃避海關監管，構成走私的其他行為的。

(III) to commit other acts by evading Customs control that constitute smuggling.

有前款所列行為之一，尚不構成犯罪的，由海關沒收走私貨物、物品及違法所得，可以並處罰款；專門或者多次用於掩護走私的貨物、物品，專門或者多次用於走私的運輸工具，予以沒收，藏匿走私貨物、物品的特制設備，責令拆毀或者沒收。

Where any one of the acts listed in the preceding paragraph does not constitute a crime, Customs shall confiscate the smuggled goods, articles and illegal gains and a fine may be imposed. Customs shall confiscate the goods or articles that are specially or repeatedly used for shielding smuggling and the means of transport that are specially or repeatedly used for smuggling. Specially-made equipment used for concealing smuggled goods or articles shall be ordered to be demolished or confiscated.

有第一款所列行為之一，構成犯罪的，依法追究刑事責任。

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.

第八十三條   有下列行為之一的，按走私行為論處，依照本法第八十二條的規定處罰：

Article 83 Any of the following acts shall be dealt with as an act of smuggling and shall be punishable in accordance with the provisions of Article 82 of this Law:

（一）直接向走私人非法收購走私進口的貨物、物品的；

1. to purchase directly and illegally from smugglers the goods or articles imported by smuggling; or

（二）在內海、領海、界河、界湖，船舶及所載人員運輸、收購、販賣國家禁止或者限制進出境的貨物、物品，或者運輸、收購、販賣依法應當繳納稅款的貨物，沒有合法證明的。

(II) Transporting, purchasing, or selling goods or articles prohibited or restricted by the state to enter or exit the territory or transporting, purchasing, or selling goods that shall pay taxes according to law without legal certificates in inner sea, territorial waters, boundary rivers, boundary lakes, ships and the personnel carried by ships.

第八十四條   偽造、變造、買賣海關單證，與走私人通謀為走私人提供貸款、資金、帳號、發票、證明、海關單證，與走私人通謀為走私人提供運輸、保管、郵寄或者其他方便，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，由海關沒收違法所得，並處罰款。

Article 84. Where Customs documents are forged, altered or purchased and sold, or where there is collaboration with and a provision for smugglers with loans, capital, account numbers, invoices, certificates or Customs documents, or where there is collaboration with and a provision for smugglers with transportation, storage, postage or other assistance, if the case constitutes a crime, criminal liability shall be pursued in accordance with law; where the case does not constitute a crime, Customs shall confiscate all illegal gains, and impose a fine.

第八十五條   個人攜帶、郵寄超過合理數量的自用物品進出境，未依法向海關申報的，責令補繳關稅，可以處以罰款。

Article 85 Any individual who carries or sends by post articles for personal use into or out of the territory in a quantity exceeding the reasonable limit and fails to declare them to the Customs shall be made to pay the duties and a fine.

第八十六條   違反本法規定有下列行為之一的，可以處以罰款，有違法所得的，沒收違法所得：

Article 86 A fine may be imposed for any of the following acts which violate the provisions of this Law and the illegal income, if any, shall be confiscated:

（一）運輸工具不經設立海關的地點進出境的；

1. for a means of transport to enter or leave the territory at a place without a Customs office;

（二）不將進出境運輸工具到達的時間、停留的地點或者更換的地點通知海關的；

2. to fail to inform the Customs of the arrival and departure time of a means of transport and the place where it will stay or any change of such a place;

（三）進出口貨物、物品或者過境、轉運、通運貨物向海關申報不實的；

(III) to fail to declare truthfully to the Customs the import or export goods or the transit, transshipment or through goods;

（四）不按照規定接受海關對進出境運輸工具、貨物、物品進行檢查、查驗的；

(IV) to fail to accept, in accordance with relevant regulations, the checking and examination by the Customs of the means of transport, goods or articles entering or leaving the territory;

（五）進出境運輸工具未經海關同意，擅自裝卸進出境貨物、物品或者上下進出境旅客的；

(V) for an inward or outward means of transport to load or unload inward or outward goods or articles, or embark or disembark passengers without Customs approval;

（六）在設立海關的地點停留的進出境運輸工具未經海關同意，擅自駛離的；

(VI) for an inward or outward means of transport staying at a place with a Customs office to leave without Customs approval;

（七）進出境運輸工具從一個設立海關的地點駛往另一個設立海關的地點，尚未辦結海關手續又未經海關批準，中途擅自改駛境外或者境內未設立海關的地點的；

(VII) for an inward or outward means of transport en route from one place with a Customs office to another with a Customs office to move out of the territory or to a point in the territory where there is no Customs office without completing the clearance formalities and obtaining Customs approval;

（八）進出境運輸工具，不符合海關監管要求或者未向海關辦理手續，擅自兼營或者改營境內運輸的；

(VIII) for an inward or outward means of transport to engage concurrently in or change to service within the territory in violation of the regulatory requirements of the Customs or without going through the formalities with the Customs;

（九）由於不可抗力的原因，進出境船舶和航空器被迫在未設立海關的地點停泊、降落或者在境內拋擲、起卸貨物、物品，無正當理由，不向附近海關報告的；

(IX) for an inward or outward vessel or aircraft which, by force majeure, stops or lands at a place without a Customs office, or jettisons or discharges goods or articles in the territory to fail unjustifiably to report to the Customs authorities nearby;

（十）未經海關許可，擅自將海關監管貨物開拆、提取、交付、發運、調換、改裝、抵押、質押、留置、轉讓、更換標記、移作他用或者進行其他處置的；

(X) to open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer goods under Customs control, change the identification marks on such goods, use the goods for other purposes, or dispose of the goods by other means without Customs permission;

（十一）擅自開啟或者損毀海關封志的；

11. to open or break seals affixed by the Customs without authorization;

（十二）經營海關監管貨物的運輸、儲存、加工等業務，有關貨物滅失或者有關記錄不真實，不能提供正當理由的；

(XII) when responsible for the transportation, storage, processing or other acts involving the goods under the Customs control, unable to provide justifiable reasons for missing goods in question, or for giving false records.

（十三）有違反海關監管規定的其他行為的。

(XIII) other acts in violation of regulations over the Customs control.

第八十七條   海關準予從事有關業務的企業，違反本法有關規定的，由海關責令改正，可以給予警告，暫停其從事有關業務，直至撤銷注冊。

Article 87 The enterprises engaged in applicable business activity without the approval of the Customs, in violation of this Law, shall be ordered by the Customs to correct their wrongdoing and may receive warnings or have their business license suspended or revoked.

第八十八條   未經海關注冊登記從事報關業務的，由海關予以取締，沒收違法所得，可以並處罰款。

Article 88 Where Customs declaration business is engaged in without Customs registration or without authorization, Customs shall impose a ban, confiscate the illegal gains, and may impose a fine.

第八十九條   報關企業非法代理他人報關或者超出其業務範圍進行報關活動的，由海關責令改正，處以罰款；情節嚴重的，撤銷其報關注冊登記。

Article 89 Where customs clearing enterprises illegally act as agents for others for customs declarations, or exceed the scope of their business in carrying out customs declaration activities, the Customs shall issue an order for rectification and impose a fine; if the case is serious, their registration for Customs clearances shall be cancelled.

報關人員非法代理他人報關或者超出其業務範圍進行報關活動的，由海關責令改正，處以罰款。

If customs clearing personnel illegally act as agents for others for customs declarations, or exceed the scope of their business in carrying out customs declaration activities, the Customs shall issue an order for rectification and impose a fine.

第九十條   進出口貨物收發貨人、報關企業向海關工作人員行賄的，由海關撤銷其報關注冊登記，並處以罰款；構成犯罪的，依法追究刑事責任，並不得重新注冊登記為報關企業。

Article 90 Where consignees or consignors of import and export goods or Customs clearing enterprises offer a bribe to Customs personnel, Customs shall cancel their registration for Customs clearances, and impose a fine; where the act constitutes a crime, criminal liability shall be pursued in accordance with law, and the registration of Customs clearing enterprises must not be renewed.

報關人員向海關工作人員行賄的，處以罰款；構成犯罪的，依法追究刑事責任。

Where customs clearing personnel offer a bribe to customs personnel, a fine shall be imposed; where the act constitutes a crime, criminal liability shall be pursued in accordance with the law.

第九十一條   違反本法規定進出口侵犯中華人民共和國法律、行政法規保護的知識產權的貨物的，由海關依法沒收侵權貨物，並處以罰款；構成犯罪的，依法追究刑事責任。

Article 91 Where goods are imported or exported which infringe upon intellectual property rights as protected by the laws and administrative regulations of the People's Republic of China in violation the provisions of this Law, the goods of infringement shall be confiscated by Customs in accordance with law, and a fine shall be imposed; where the act constitutes a crime, criminal liability shall be investigated in accordance with law.

第九十二條   海關依法扣留的貨物、物品、運輸工具，在人民法院判決或者海關處罰決定作出之前，不得處理。但是，危險品或者鮮活、易腐、易失效等不宜長期保存的貨物、物品以及所有人申請先行變賣的貨物、物品、運輸工具，經直屬海關關長或者其授權的隸屬海關關長批準，可以先行依法變賣，變賣所得價款由海關保存，並通知其所有人。

Article 92 No goods, articles or means of transport detained by the Customs in accordance with law may be disposed of before the People's Court renders a judgment or the Customs makes a penalty decision. However, for dangerous or perishable goods and articles or goods with a short shelf-life, or in the event that the owner requests to sell the goods and articles or the means of transport, the director of the Customs office with direct jurisdiction or the authorized director of the Customs under it may authorize their early sale in accordance with law. The money from the sale shall be kept at the Customs, which shall inform the owner of the money.

人民法院判決沒收或者海關決定沒收的走私貨物、物品、違法所得、走私運輸工具、特制設備，由海關依法統一處理，所得價款和海關決定處以的罰款，全部上繳中央國庫。

Smuggled goods, articles, illegal income, smuggling vehicles, or specially-made equipment confiscated by the People's Court or the Customs shall be disposed of by the Customs, which shall hand the money from the disposal together with the fines over to the State Treasury.

第九十三條   當事人逾期不履行海關的處罰決定又不申請複議或者向人民法院提起訴訟的，作出處罰決定的海關可以將其保證金抵繳或者將其被扣留的貨物、物品、運輸工具依法變價抵繳，也可以申請人民法院強制執行。

Article 93 If the party concerned refuses to carry out the Customs decision and fails to apply for a reconsideration of the case or file a suit in a People's Court within the time limit, the Customs making the decision of punishment may use the deposit of the party concerned to substitute for the penalty, or sell off the goods, articles or means of transport it has detained to substitute for the penalty, or ask the People's Court for a mandatory execution of the decision.

第九十四條   海關在查驗進出境貨物、物品時，損壞被查驗的貨物、物品的，應當賠償實際損失。

Article 94 If the Customs causes damage to any inward or outward goods or articles while examining them, it shall make up for the actual loss from such damage.

第九十五條   海關違法扣留貨物、物品、運輸工具，致使當事人的合法權益受到損失的，應當依法承擔賠償責任。

Article 95. Where Customs illegally withholds goods, articles or means of transport, thereby causing a loss to the lawful rights and interests of a party concerned, it shall assume liability for compensation in accordance with law.

第九十六條   海關工作人員有本法第七十二條所列行為之一的，依法給予行政處分；有違法所得的，依法沒收違法所得；構成犯罪的，依法追究刑事責任。

Article 96 Where Customs personnel commit any one of the acts listed in Article 72 of this Law, administrative penalties shall be imposed in accordance with law; where there are illegal gains, they shall be confiscated in accordance with law; where the act constitutes a crime, criminal liability shall be pursued in accordance with law.

第九十七條   海關的財政收支違反法律、行政法規規定的，由審計機關以及有關部門依照法律、行政法規的規定作出處理；對直接負責的主管人員和其他直接責任人員，依法給予行政處分；構成犯罪的，依法追究刑事責任。

Article 97 If the financial income and payments made by the Customs violates law or administrative regulations, the audit authority and other related departments shall make a decision in accordance with law and administrative regulations. The directly responsible officials and other personnel shall receive administrative sanctions or criminal charges in case of criminal activity.

第九十八條   未按照本法規定為控告人、檢舉人、舉報人保密的，對直接負責的主管人員和其他直接責任人員，由所在單位或者有關單位依法給予行政處分。

Article 98 If the Customs does not keep confidential the identity of the person who raises the complaint or the disclosure, the directly responsible official and other personnel shall receive administrative sanctions by their units or other related units.

第九十九條   海關工作人員在調查處理違法案件時，未按照本法規定進行回避的，對直接負責的主管人員和其他直接責任人員，依法給予行政處分。

Article 99 When Customs personnel are investigating and dealing with cases of violations of the law and do not withdraw in accordance with the provisions of this Law, administrative penalties shall be imposed upon the personnel in charge who are directly responsible and other personnel who are directly liable in accordance with law.

第九章 附 則

Chapter 9 Supplementary Provisions

第一百條   本法下列用語的含義：

Article 100 Terms used in this Law are defined as follows:

直屬海關，是指直接由海關總署領導，負責管理一定區域範圍內的海關業務的海關；隸屬海關，是指由直屬海關領導，負責辦理具體海關業務的海關。

The term "a Customs office directly under the control of the General Customs" refers to a Customs office which is responsible for administration of the Customs affairs in a certain area; while a Customs department under the control of a Customs office refers to a Customs office responsible for the administration of specific Customs affairs.

進出境運輸工具，是指用以載運人員、貨物、物品進出境的各種船舶、車輛、航空器和馱畜。

The term "inward and outward means of transport" means various types of vessels, vehicles, aircraft and pack-animals which enter or leave the territory carrying persons, goods or articles.

過境、轉運和通運貨物，是指由境外啟運、通過中國境內繼續運往境外的貨物。其中，通過境內陸路運輸的，稱過境貨物；在境內設立海關的地點換裝運輸工具，而不通過境內陸路運輸的，稱轉運貨物；由船舶、航空器載運進境並由原裝運輸工具載運出境的，稱通運貨物。

The term "transit, transshipment and through goods" means goods which come from a place outside Chinese territory and pass through Chinese territory en route to a place outside Chinese territory. Among them, "transit goods" are those which pass through the territory by land, "transshipment goods" are those which do not pass through the territory by land but are loaded on a different means of transport at a place with a Customs office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft.

海關監管貨物，是指本法第二十三條所列的進出口貨物，過境、轉運、通運貨物，特定減免稅貨物，以及暫時進出口貨物、保稅貨物和其他尚未辦結海關手續的進出境貨物。

The term "goods under Customs control" refers to import or export goods, transit goods, transshipment goods and through goods listed in Article 23 of this law, specific goods granted with duty reduction or exemption, temporarily imported or exported goods, bonded goods and other inward or outward goods for which Customs formalities have not been completed.

保稅貨物，是指經海關批準未辦理納稅手續進境，在境內儲存、加工、裝配後複運出境的貨物。

The term "bonded goods" means goods which have entered the territory by approval of the Customs as items for which no formalities have been performed in the way of duty payment and which will be reshipped out of the territory after being stored, processed or assembled in the territory.

海關監管區，是指設立海關的港口、車站、機場、國界孔道、國際郵件互換局（交換站）和其他有海關監管業務的場所，以及雖未設立海關，但是經國務院批準的進出境地點。

The term "Customs surveillance zone" means any seaport, railway or highway station, airport, border pass or international postal matter exchange station where there is a Customs office, any other place where Customs control is exercised, and any place without a Customs office which has been approved by the State Council as a point of entry into and exit from the territory.

第一百零一條   經濟特區等特定地區同境內其他地區之間往來的運輸工具、貨物、物品的監管辦法，由國務院另行規定。

Article 101 The State Council shall draw up rules governing control over the means of transport, goods and articles going between the Special Economic Zones and other specially designated areas and other parts of the territory.

第一百零二條   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法》同時廢止。

Article 102 This Law shall go into effect on July 1, 1987. The Provisional Customs Law of the People's Republic of China promulgated by the Central People's Government on April 18, 1951 shall be annulled simultaneously.