(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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