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(Promulgated by the Customs General Administration on July 1,1987)

(Promulgated by the Customs General Administration on July 1,1987) Whole Doc.

Chapter I General Provisions Article 1 Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the People's Republic of China (hereinafter referred to as the Customs Law).

Article 2 The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.

Chapter II Act of Smuggling and Punishment Article 3 Any of the following acts constitutes an act of smuggling: (1) To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.

(2) To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.

(3) To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.

(4) To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.

Article 4 Any of the following acts shall be delt with as smuggling: (1) To illegally purchase the imported smuggled goods and articles directly from the smuggler.

(2) To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at China's inland territorial waters and territorial waters.

Article 5 Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules: (1) Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.

(2) The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.

(3) Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.

In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.

Article 6 Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.

Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.

Article 7 Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.

Article 8 Any of the following acts shall be put to punishment in lenient manner or exemption from punishment: (1) Slight smuggling; (2) The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions; (3) The smuggling act is discovered three years later; The duration provided in above (3) shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.

Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control Article 9 Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.

Article 10 Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.

Article 11 Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable: (1) To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.

(2) To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.

(3) In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.

(4) To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.

(5) To intentionally misdeclare the goods when entering or leaving the territory.

(6) To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.

(7) To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.

(8) To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.

Article 12 Any of the following acts shall be imposed a penalty of less than RMB 50,000: (1) The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.

(2) The inward and outward means of transport in the "Customs Surveillance Zone" leaves without the prior permission by the Customs.

(3) The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.

Article 13 Any of the following acts imposed a penalty of less than RMB 30,000: (1) Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs; (2) To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles; (3) The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs; (4) The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs; (5) The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions; (6) In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts; (7) To deposit the goods subject to the Customs supervision and control outside the "Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control; (8) To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.

Article 14 Any of the following acts shall be imposed a penalty of less than RMB 20,000: (1) Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.

(2) The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.

(3) Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.

Article 15 Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles: (1) Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory; (2) False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.

(3) Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory; (4) Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs; Article 16 Any of the following acts shall be imposed a penalty of less than RMB 1,000: (1) To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons; (2) To open or damage the Customs seals attached by the Customs on the articles without permission; (3) To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.

Article 17 Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.

Article 18 Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.

Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.

Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control Article 19 The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.

Article 20 Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.

The standard form of the certificates of detainment shall be compiled by the Customs General Administration.

Article 21 Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.

Article 22 The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.

Article 23 In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.

Article 24 In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.

Article 25 In the case of violation of the Customs Law by enterprises, institutions' governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.

Article 26 Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.

The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.

The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.

The party may also directly sue to the people's court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the people's court, the party shall not apply to the Customs for the reconsideration.

The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.

Article 27 The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.

Article 28 The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.

Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.

Article 29 In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.

In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.

Article 30 In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the people's court for enforcement.

Article 31 The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.

Chapter V Supplementary Provisions Article 32 In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.

Article 33 Terms used in the Rules are defined as follows: The term "articles" shall include currencies, gold and silver and securities.

The term "equal in value" shall be determined according to current retail price in local state-owned market.

In case the above price can not be determined, the Customs valuation shall be required.

"include" and "less than" shall include the principal figure.

Article 34 The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.

The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.

The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.

Article 35 The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.

Article 36 The Rules shall enter into force on the date of July 1, 1987.


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