CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
(Adopted at the 19th Meeting of the Standing Committee of the
Sixth National People's Congress on January 22, 1987, promulgated by Order
No. 51 of the President of the People's Republic of China on January 22,
1987, and effective as of July 1, 1987)
Contents
Chapter I General Provisions
Chapter II Inward and Outward Means of Transport
Chapter III Inward and Outward Goods
Chapter IV Inward and Outward Articles
Chapter V Customs Duties
Chapter VI Legal Responsibility
Chapter VII Supplementary Provisions
Chapter I General Provisions
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.
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 regulations, exercise supervision and
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),
collect Customs duties and other taxes and fees, uncover and suppress
smuggling, work out Customs statistics and handle other Customs
operations.
Article 3
The State Council shall set up the General Customs Administration which
shall exercise unified administration of Customs establishments throughout
the country.
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 one Customs
establishment to another shall not be restricted by administrative
divisions.
Customs establishments shall exercise their functions and powers
independently in accordance with the law, and shall be responsible to the
General Customs Administration.
Article 4
A Customs establishment shall exercise the following powers:
(1) to check inward and outward means of transport and examine inward and
outward goods and articles; to detain those entering or leaving the
territory in violation of this Law or other relevant laws and regulations;
(2) 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 regulations, and investigate their illegal
activities;
(3) to examine and make copies of contracts, invoices, book accounts,
bills, records, documents, business letters and cables, audio and video
products and other materials related to the inward and outward means of
transport, goods and articles; to detain those related to the means of
transport, goods and articles entering or leaving the territory in
violation of this Law or other relevant laws and regulations;
(4) to search, within a Customs surveillance zone and the specified
coastal or border area in the vicinity of a Customs establishment, means
of transport suspected of involvement in smuggling, and storage places
suspected of concealing smuggled goods and articles, and to search persons
suspected of smuggling. Upon the approval of the director of a Customs
establishment, a suspected criminal smuggler may be detained and handed
over to a judicial organ. Such detention shall not exceed 24 hours and,
under special circumstances, may be extended to 48 hours.
The scope of the specified coastal or border area in the vicinity of a
Customs establishment shall be defined by the General Customs
Administration and the public security department under the State Council
in conjunction with the relevant provincial people's governments;
(5) Customs officers may chase means of transport or persons defying and
escaping from Customs supervision and control to places beyond a Customs
surveillance zone or the specified coastal or border area in the vicinity
of a Customs establishment and bring them back to be properly dealt with;
and
(6) a Customs establishment may 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.
Article 5
All inward and outward means of transport, goods and articles shall enter
or leave the territory at a place where there is a Customs establishment.
If, under special circumstances, they have to enter or leave the territory
at a place without a Customs establishment as a matter of contingency,
permission shall be obtained from the State Council or an organ authorized
by the State Council, and Customs formalities shall be duly completed in
accordance with this Law.
Article 6
Unless otherwise provided for, all import and export goods shall be
declared and duties on them paid by declaration enterprises registered
with the Customs, or by enterprises entitled to engage in import and
export business. The persons of these enterprises in charge of the
declaration shall be evaluated and approved by the Customs. 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.
The agent entrusted to complete the declaration formalities shall abide by
all provisions of this Law applicable to the owner.
Article 7
Customs personnel shall abide by the laws and regulations, enforce the law
impartially, be devoted to their duties and render services in a civilized
manner.
No unit or individual may obstruct the Customs from performing its duties
according to law.
Where a Customs officer meets with resistance while carrying out his
duties, the public security organ and the People's Armed Police units
performing related tasks shall provide assistance.
Chapter II Inward and Outward Means of Transport
Article 8
When a means of transport arrives at or departs from a place where there
is a Customs establishment, 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.
The inward and outward means of transport staying at a place with a
Customs establishment shall not depart from it without prior permission by
the Customs. Before an inward or outward means of transport moves from
one place with a Customs establishment to another place with a Customs
establishment, it shall comply with the control requirements of the
Customs and complete Customs formalities; no means of transport shall be
allowed to change its course and leave the territory unless it has cleared
the Customs.
Article 9
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 authorize; in the absence of
such specification, the routes shall be designated by the Customs.
Article 10
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 articities will take place.
Article 11
The inward or outward goods and articles being loaded on or unloaded from
a means of transport and the inward and outward passengers boarding or
getting off a means of transport shall be subject to Customs control.
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 of the loading and unloading.
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.
Article 12
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. In accordance with
work requirements, the Customs may dispatch officers to perform duties on
board the means of transport. The person in charge of the means of
transport shall provide them with conveniences.
Article 13
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.
Article 14
Where inward or outward vessels and aircraft are concurrently engaged in
transportation of goods and passengers within the territory, Customs
approval shall be obtained and requirements for Customs control shall be
fulfilled.
Customs formalities shall be completed with the Customs for an inward or
outward means of transport to change to transport business within the
territory.
Article 15
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.
Article 16
When, owing to force majeure, an inward or outward vessel or aircraft is
forced to berth, land or jettison and discharge goods and articles at a
place without a Customs establishment, the person in charge of the means
of transport shall report immediately to the Customs establishment nearby.
Chapter III Inward and Outward Goods
Article 17
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.
Article 18
The consignee for import goods and the consignor for export goods shall
make an accurate declaration and submit the import or export license and
relevant papers to the Customs 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 enacted by the State Council.
Declaration of import goods shall be made to the Customs by the consignee
within 14 days of the declaration of the arrival of the means of
transport; declaration of export goods shall be made by the consignor 24
hours prior to loading unless otherwise specially approved by the Customs.
Where the consignee fails to declare the import goods within the time
limit prescribed in the preceding paragraph, a fee for delayed declaration
shall be imposed by the Customs.
Article 19
All imports 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.
Import and export goods may be exempted from examination if an application
has been made by the consignee or consignor and approved by the General
Customs Administration.
Article 20
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.
Article 21
Where the consignee fails to declare the import goods to the Customs
within three months of the declaration of the arrival of the means of
transport, the goods shall be taken over and sold off by the Customs.
After the costs of transport, loading and unloading and storage and the
duties and taxes are deducted from the money obtained from the sale, the
remaining sum, if any, shall be returned to the consignee provided he
submits an application to the Customs within one year of the sale of the
goods; if nobody applies within the time limit, the money shall be turned
over to the State Treasury. Inward goods confirmed by the Customs to be
misdischarged or over-discharged may be returned to the place of
consignment or imported upon completion of necessary formalities by the
person in charge of the means of transport carrying the goods or the
consignee or the consignor for the goods within three months of the
discharging. When necessary, an extension of three months may be granted
through 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 provisions laid down in the preceding paragraph. 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.
Import goods declared to be abandoned by the consignee or the owner shall
be taken over and sold off by the Customs. The money thus obtained shall
be turned over to the State Treasury after the costs of transport,
loading, unloading and storage are deducted.
Article 22
Goods that are temporarily imported or exported with the approval of the
Customs shall be re-shipped out of or into the territory within six
months. An extension may be granted in special circumstances through
Customs approval.
Article 23
The operation of the storage, processing and assembling and consignment
sales of bonded goods shall be approved by and registered with the
Customs.
Article 24
Customs formalities for import goods shall be completed by the consignee
at the Customs establishment at the place where the goods enter the
territory; those for export goods shall be completed by the consignor at
the Customs establishment where the goods depart from the territory.
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 establishment, and those for
export goods at the place of consignment where there is a Customs
establishment. The transport of such goods from one place with a Customs
establishment to another shall comply with the control requirements of the
Customs. When necessary, Customs officers may escort the goods in
transportation. 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 establishment and complete Customs formalities as required.
Article 25
All transit, transshipment and through goods shall be truthfully declared
by the person in charge of the means of transport to the Customs
establishment at the place where the goods enter the territory, and shall
be shipped out of the territory within the designated time limit. The
Customs may examine such goods whenever it considers this necessary.
Article 26
Without Customs approval, no unit or individual may open, pick up,
deliver, forward, change, repack, mortgage or transfer goods under Customs
control or change the identification marks on such goods.
Seals affixed by the Customs may not be opened or broken by any person
without Customs authorization.
The managers of warehouses and places where goods under Customs control
are kept shall complete procedures for the receipt and delivery of goods
in accordance with Customs regulations.
The storage of goods under Customs control at a place outside a Customs
surveillance zone shall be approved by the Customs and subject to Customs
control.
Article 27
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.
Chapter IV Inward and Outward Articles
Article 28
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.
Article 29
All inward and outward articles shall be accurately declared to the
Customs by the owner and shall be subject to Customs examination.
Seals affixed by the Customs may not be opened or broken by any person
without authorization.
Article 30
The loading, unloading, transshipment and transit of inward and outward
mail bags shall be subject to Customs control, and a covering waybill
shall be submitted to the Customs by the postal enterprise concerned.
The postal enterprise shall inform the Customs in advance of the schedule
for the opening and sealing of international mail bags. The Customs shall
promptly dispatch officers to supervise checking and examination on the
spot.
Article 31
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.
Article 32
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. Persons passing through the
territory may not leave in the territory, without Customs approval, the
articles they carry with them.
Article 33
In accordance with Article 21 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.
Article 34
Inward and outward articles intended for official or personal use by
foreign missions or personnel enjoying diplomatic privileges and
immunities shall be dealt with in accordance with the Regulations of the
People's Republic of China on Diplomatic Privileges and Immunities.
Chapter V Customs Duties
Article 35
Unless otherwise provided for in this Law, Customs duties shall be levied
according to the import and export tariff on goods permitted to be
imported or exported and articles permitted to enter or leave the
territory. The tariff shall be made known to the public.
Article 36
The consignee of import goods, the consignor of export goods and the owner
of inward and outward articles shall be the obligatory Customs duty payer.
Article 37
The Customs duty payer of import or export goods shall pay the amount
levied within seven days following the date of issuance of the duty
memorandum. In case of failure to meet this time limit, a fee for delayed
payment shall be imposed by the Customs. Where the delay exceeds three
months, the Customs may instruct the guarantor to pay the duties or sell
off the goods to offset the duties. The Customs may inform the bank to
deduct the amount of duties due from the deposits of the guarantor or the
obligatory Customs duty payer when it considers this necessary.
The payment of duties on inward or outward articles shall be made, prior
to their release, by the obligatory Customs duty payer.
Article 38
The duty-paying value of an import item shall be its normal CIF price,
which shall be approved by the Customs; the duty-paying value of an export
item shall be its normal FOB price, which shall be approved by the
Customs, minus the export duty. Where it is impossible to ascertain the
CIF or FOB price, the duty-paying value of an import or export item shall
be fixed by the Customs.
The duty-paying value of an inward or outward article shall be fixed by
the Customs.
Article 39
Duty reduction or exemption shall be granted for import or export goods
and inward or outward articles listed below:
(1) advertising items and trade samples of no commercial value;
(2) materials presented free of charge by foreign governments or
international organizations;
(3) goods to which damage or loss has occurred prior to Customs release;
(4) articles of a quantity or value within the fixed limit;
(5) other goods and articles specified by law as items for duty reduction
or exemption; and
(6) goods and articles specified as items for duty reduction or exemption
by international treaties to which the People's Republic of China is
either a contracting or an acceding party.
Article 40
Duty reduction or exemption may be granted for import and export goods of
the Special Economic Zones and other specially designated areas; for
import and export goods of specific enterprises such as Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint ventures and
enterprises with exclusive foreign investment; for import and export goods
devoted to specific purposes; and for materials donated for use by public
welfare undertakings. The State Council shall define the scope and
formulate the rules for such reduction and exemption.
The State Council or departments empowered by the State Council shall
define the scope and formulate the rules for duty reduction or exemption
involved in small volumes of border transactions.
Article 41
All import goods and articles for which duty reduction or exemption is
granted in accordance with the preceding Article shall be used only in
specific areas and enterprises or for specific purposes. They shall not be
utilized otherwise unless Customs approval is obtained and duties duly
paid.
Article 42
Temporary duty reduction or exemption not specified in Articles 39 and 40
of this Law shall be examined and approved by the General Customs
Administration independently or jointly with the financial department
under the State Council in accordance with the regulations of the State
Council.
Article 43
Temporary duty exemption shall be granted for goods approved by the
Customs as temporarily imported or exported items and for bonded goods
imported by special permission after the consignee or the consignor of the
goods submits to the Customs a guarantee or a deposit of an amount equal
to the duties.
Article 44
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, the Customs 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.
Article 45
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.
Article 46
Where the obligatory Customs duty payer is involved in a dispute over duty
payment with the Customs, he shall first pay the duties and may, within 30
days of the issuance of the duty memorandum, apply to the Customs in
writing for a reconsideration of the case. The Customs shall reach a
decision within 15 days of the receipt of the application. If the
obligatory customs duty payer refuses to accept the decision, he may apply
to the General Customs Administration for a reconsideration of the case
within 15 days of the receipt of the decision. If the decision of the
General Customs Administration is still considered unacceptable by the
obligatory customs duty payer, he may file a suit in a people's court
within 15 days of the receipt of the decision.
Chapter VI Legal Responsibility
Article 47
Evasion of Customs control in one of the forms listed below shall
constitute a crime of smuggling:
(1) to transport, carry or send by post into or out of the territory
narcotic drugs, weapons or counterfeit currencies which are prohibited by
the State from being imported or exported; to transport, carry or send by
post into or out of the territory obscene objects for the purpose of
profit-making or dissemination; or to transport, carry or send by post out
of the territory cultural relics which are prohibited by the State from
being exported;
(2) to transport, carry or send by post into or out of the territory, for
the purpose of making a profit, articles in relatively large quantities or
of a relatively high value which are prohibited by the State from being
imported or exported, but which are not included in Item (1) of this
Article; and goods or articles in relatively large quantities or of a
relatively high value whose importation or exportation is restricted by
the State or which are subject to the collection of Customs duties
according to law; or
(3) to sell, without Customs approval and payment of duties, bonded goods
imported by special permission or goods listed for special duty reduction
or exemption which are in relatively large quantities or of a relatively
high value.
Any armed smuggling or resistance by violence to Customs examination of
smuggled goods or articles shall constitute a crime of smuggling, whatever
the quantity or value of the goods or articles involved.
The criminal punishments imposed by the people's court to persons guilty
of smuggling include imposing a fine and the confiscation of the smuggled
goods or articles, of the means of transport used for smuggling and of the
illegal proceeds obtained therefrom. Where an enterprise, an institution
or a state organ or a public organization is guilty of smuggling, the
judicial organ shall investigate and determine the criminal responsibility
of the person or persons in charge and the person or persons directly
answerable for the offence, and issue an order to impose a fine on the
unit and confiscate the smuggled goods or articles, the means of transport
used for smuggling and the illegal proceeds obtained therefrom.
Article 48
If the smuggled goods and articles involved in one of the acts listed
under Items (2) and (3) of Article 47 of this Law are not large in
quantity nor of high value, or where the carrying or sending by post of
obscene objects into or out of the territory does not yet constitute a
crime of smuggling, the Customs may, while confiscating the goods,
articles or illegal proceeds obtained therefrom, concurrently impose a
fine on the person or persons concerned.
Article 49
Any of the following acts shall be dealt with as a crime of smuggling and
shall be punishable in accordance with the provisions of Article 47 of
this Law:
(1) to purchase directly and illegally from a smuggler articles which are
prohibited by the State from being imported; or to purchase directly and
illegally from a smuggler other smuggled goods or articles in relatively
large quantities or of a relatively high value; or
(2) to transport, purchase or sell on inland or territorial waters
articles which are prohibited by the State from being imported or
exported; or to transport, purchase or sell without legal certification
goods or articles whose importation or exportation is restricted by the
State and which are in relatively large quantities or of a relatively high
value.
Where an act listed in the preceding paragraphs does not yet constitute a
crime of smuggling, punishment shall be applied in accordance with the
provisions of Article 48 of this Law.
Article 50
Any individual who carries or sends by post articles for personal use into
or out of the territory in a quantity exceeding the reasonable limit and
fails to declare them to the Customs shall be made to pay the duties and
may be fined.
Article 51
A fine may be imposed for any of the following acts which violate the
regulations on Customs control prescribed in this Law:
(1) for a means of transport to enter or leave the territory at a place
without a Customs establishment;
(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;
(3) to fail to declare truthfully to the Customs the import or export
goods or the transit, transshipment and through goods;
(4) 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;
(5) for an inward or outward means of transport to load or unload inward
or outward goods or articles or let passengers get on or off without
Customs approval;
(6) for an inward or outward means of transport staying at a place with a
Customs establishment to leave without Customs approval;
(7) for an inward or outward means of transport en route from one place
with a Customs establishment to another with a Customs establishment to
move out of the territory or to a point in the territory where there is no
Customs establishment without completing the clearance formalities and
obtaining Customs approval;
(8) for an inward or outward means of transport to engage concurrently in
or change to service within the territory without Customs approval;
(9) for an inward or outward vessel or aircraft which, by force majeure,
stops or lands at a place without a Customs establishment, or jettisons or
discharges goods or articles in the territory to fail unjustifiably to
report to the Customs authorities nearby;
(10) to open, pick up, deliver, forward, change, repack, mortgage or
transfer goods under Customs control without Customs approval;
(11) to open or break seals affixed by the Customs without authorization;
or
(12) to violate other provisions specified in this Law concerning Customs
control so that the Customs cannot exercise or has to suspend control over
inward and outward means of transport, goods or articles.
Article 52
The smuggled goods and articles, illegal incomes and means of transport
used for smuggling which are confiscated and the fines which are imposed
by order of the people's court shall all be turned over to the State
Treasury, and so shall be the smuggled goods and articles and illegal
incomes which are confiscated and the fines which are imposed by decision
of the Customs. It is the responsibility of the Customs to handle all
smuggled goods and articles and the means of transport used for smuggling
which are confiscated by order of the people's court or by decision of the
Customs and to turn them over to the State Treasury in accordance with the
regulations of the State Council.
Article 53
If the party concerned objects to the Customs decision of punishment, he
may hand in an application for a reconsideration of the case, either to
the Customs establishment making the decision or to one at the next higher
level within 30 days of the receipt of the notification on punishment or,
in case notification is impossible, within 30 days of the public
announcement of punishment. If the party concerned finds the decision
reached after reconsideration still unacceptable, he may file a suit in a
people's court within 30 days of the receipt of the decision. The party
concerned may also file a suit directly in a people's court within 30 days
of the receipt of the notification on punishment or within 30 days of the
public announcement of the punishment. 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 prescribed time
limit, the Customs establishment making the decision of punishment may
confiscate the deposit of the party concerned 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 mandatory execution of the
decision.
Article 54
If the Customs causes damage to any inward and outward goods or articles
while examining them, it shall make up for the actual loss from such
damage.
Article 55
The criminal responsibility of any Customs personnel who divide up
confiscated smuggled goods or articles among themselves shall be
investigated and determined in accordance with Article 155 of the Criminal
Law of the People's Republic of China. No Customs personnel shall be
allowed to purchase confiscated smuggled goods or articles. Those who have
done so shall be made to return the goods or articles, and may be given a
disciplinary sanction.
Article 56
Any Customs personnel who abuse their powers and intentionally create
difficulties in or procrastinate the control and examination process shall
be given a disciplinary sanction. Those who act illegally for personal
gains, neglect their duties or connive at smuggling shall be given a
disciplinary sanction or investigated for criminal responsibility in
accordance with the law, depending on the seriousness of the case.
Chapter VII Supplementary Provisions
Article 57
Terms used in this Law are defined as follows:
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.
The term "transit, transshipment and through goods" means goods which come
from a place outside the territory and pass through the territory en route
to a place outside the territory. Among them, "transit goods" are those
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 establishment, and
"through goods" are those which are carried into and out of the territory
by the same vessel or aircraft.
The term "goods under Customs control" means import and export goods and
transit goods, transshipment goods and through goods listed under Article
17 of this Law, temporarily imported and exported goods, bonded goods and
other inward and outward goods for which Customs formalities have not been
completed.
The term "bonded goods" 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.
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 establishment, any other place where
Customs control is exercised, and any place without a Customs
establishment which has been approved by the State Council as a point of
entry into and exit from the territory.
Article 58
The Customs shall reward units or individuals for meritorious service in
providing information or assistance which leads to the discovery and
seizure of offenders against this Law. It shall keep the identities of
such units or individuals strictly confidential.
Article 59
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.
Article 60
The General Customs Administration shall, pursuant to this Law, formulate
rules of implementation to be reported to the State Council for approval
before they come into force.
Article 61
This Law shall go into effect as of July 1, 1987. The Provisional Customs
Law of the People's Republic of China promulgated by the Central People's
Government on April 18, 1951, shall be annulled therefrom.
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