凯歌律师 http://ylawyer.yeah.net [回上页]
中华人民共和国海关法(附英文)
（１９８７年１月２２日第六届全国人民代表大会常务委员会第十九次会议通过
）
目 录
第一章 总 则
第二章 进出境运输工具
第三章 进出境货物
第四章 进出境物品
第五章 关 税
第六章 法律责任
第七章 附 则
第一章 总 则
第一条 为了维护国家的主权和利益，加强海关监督管理，促进对外经济贸易和
科技文化交往，保障社会主义现代化建设，特制定本法。
第二条 中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机
关。海关依照本法和其他有关法律、法规，监管进出境的运输工具、货物、行李物品
、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他
税、费，查缉走私，并编制海关统计和办理其他海关业务。
第三条 国务院设立海关总署，统一管理全国海关。
国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系，不
受行政区划的限制。
海关依法独立行使职权，向海关总署负责。
第四条 海关可以行使下列权力：
（一）检查进出境运输工具，查验进出境货物、物品；对违反本法或者其他有关法
律、法规的，可以扣留。
（二）查阅进出境人员的证件；查问违反本法或者其他有关法律、法规的嫌疑人
，调查其违法行为。
（三）查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单
据、记录、文件、业务函电、录音录像制品和其他资料；对其中与违反本法或者其他
有关法律、法规的进出境运输工具、货物、物品有牵连的，可以扣留。
（四）在海关监管区和海关附近沿海沿边规定地区，检查有走私嫌疑的运输工具
和有藏匿走私货物、物品嫌疑的场所，检查走私嫌疑人的身体；对走私罪嫌疑人，经
关长批准，可以扣留移送司法机关，扣留时间不超过二十四小时，在特殊情况下可以
延长至四十八小时。
海关附近沿海沿边规定地区的范围，由海关总署和国务院公安部门会同有关省级
人民政府确定。
（五）进出境运输工具或者个人违抗海关监管逃逸的，海关可以连续追至海关监
管区和海关附近沿海沿边规定地区以外，将其带回处理。
（六）海关为履行职责，可以配备武器。海关工作人员佩带和使用武器的规则，
由海关总署会同国务院公安部门制定，报国务院批准。
第五条 进出境运输工具、货物、物品，必须通过设立海关的地点进境或者出境
。在特殊情况下，需要经过未设立海关的地点临时进境或者出境的，必须经国务院或
者国务院授权的机关批准，并依照本法规定办理海关手续。
第六条 进出口货物，除另有规定的外，由海关准予注册的报关企业或者有权经
营进出口业务的企业负责办理报关纳税手续。上述企业的报关员应当经海关考核认可
。
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税
手续。
接受委托办理报关手续的代理人，应当遵守本法对其委托人的各项规定。
第七条 海关工作人员必须遵守法律、法规，秉公执法，忠于职守，文明服务。
海关依法执行职务，任何单位和个人不得阻挠。
海关执行职务受到抗拒时，执行有关任务的公安机关和人民武装警察部队应当予
以协助。
第二章 进出境运输工具
第八条 进出境运输工具到达或者驶离设立海关的地点时，运输工具负责人应当
向海关如实申报，交验单证，并接受海关监管和检查。
停留在设立海关的地点的进出境运输工具，未经海关同意，不得擅自驶离。
进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点的，应当符合
海关监管要求，办理海关手续；未办结海关手续的，不得改驶境外。
第九条 进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手
续以后出境以前，应当按照交通主管机关规定的路线行进；交通主管机关没有规定的
，由海关指定。
第十条 进出境船舶、火车、航空器到达和驶离时间、停留地点、停留期间更换
地点以及装卸货物、物品时间，运输工具负责人或者有关交通运输部门应当事先通知
海关。
第十一条 运输工具装卸进出境货物、物品或者上下进出境旅客，应当接受海关
监管。
货物、物品装卸完毕，运输工具负责人应当向海关递交反映实际装卸情况的交接
单据和记录。
上下进出境运输工具的人员携带物品的，应当向海关如实申报，并接受海关检查
。
第十二条 海关检查进出境运输工具时，运输工具负责人应当到场，并根据海关
的要求开启舱室、房间、车门；有走私嫌疑的，并应当开拆可能藏匿走私货物、物品
的部位，搬移货物、物料。
海关根据工作需要，可以派员随运输工具执行职务，运输工具负责人应当提供方
便。
第十三条 进境的境外运输工具和出境的境内运输工具，未向海关办理手续并缴
纳关税，不得转让或者移作他用。
第十四条 进出境船舶和航空器兼营境内客、货运输，需经海关同意，并应当符
合海关监管要求。
进出境运输工具改营境内运输，需向海关办理手续。
第十五条 沿海运船输舶、渔船和从事海上作业的特种船舶，未经海关同意，不
得载运或者换取、买卖、转让进出境货物、物品。
第十六条 进出境船舶和航空器，由于不可抗力的原因，被迫在未设立海关的地
点停泊、降落或者抛掷、起卸货物、物品，运输工具负责人应当立即报告附近海关。
第三章 进出境货物
第十七条 进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出
境止，过境、转运和通运货物自进境起到出境止，应当接受海关监管。
第十八条 进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进
出口许可证和有关单证。国家限制进出口的货物，没有进出口许可证的，不予放行，
具体处理办法由国务院规定。
进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人
除海关特准的外应当在装货的二十四小时以前，向海关申报。
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
第十九条 进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人
、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为
必要时，可以径行开验、复验或者提取货样。
经收发货人申请，海关总署批准，其进出口货物可以免验。
第二十条 除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，
由海关签印放行。
第二十一条 进口货物的收货人自运输工具申报进境之日起超过三个月未向海关
申报的，其进口货物由海关提取变卖处理。所得价款在扣除运输、装卸、储存等费用
和税款后，尚有余款的，自货物变卖之日起一年内，经收货人申请，予以发还；逾期
无人申请的，上缴国库。
确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收
发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；必要时，经海关
批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。
前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。
收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理；所得价款在
扣除运输、装卸、储存等费用后，上缴国库。
第二十二条 经海关批准暂时进口或者暂时出口的货物，应当在六个月内复运出
境或者复运进境；在特殊情况下，经海关同意，可以延期。
第二十三条 经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并
办理注册手续。
第二十四条 进口货物应当由收货人在货物的进境地海关办理海关手续，出口货
物应当由发货人在货物的出境地海关办理海关手续。
经收发货人申请，海关同意，进口货物的收货人可以在设有海关的指运地、出口
货物的发货人可以在设有海关的启运地办理海关手续。上述货物的转关运输，应当符
合海关监管要求；必要时，海关可以派员押运。
经电缆、管道或者其他特殊方式输送进出境的货物，经营单位应当定期向指定的
海关申报和办理海关手续。
第二十五条 过境、转运和通运货物，运输工具负责人应当向进境地海关如实申
报，并应当在规定期限内运输出境。
海关认为必要时，可以查验过境、转运和通运货物。
第二十六条 海关监管货物，未经海关许可，任何单位和个人不得开拆、提取、
交付、发运、调换、改装、抵押、转让或者更换标记。
海关加施的封志，任何人不得擅自开启或者损毁。
存放海关监管货物的仓库、场所的经理人应当按照海关规定，办理收存、交付手
续。
在海关监管区外存放海关监管货物，应当经海关同意，并接受海关监管。
第二十七条 进出境集装箱的监管办法、打捞进出境货物和沉船的监管办法、边
境小额贸易进出口货物的监管办法，以及本法未具体列明的其他进出境货物的监管办
法，由海关总署或者由海关总署会同国务院有关部门另行制定。
第四章 进出境物品
第二十八条 个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合
理数量为限，并接受海关监管。
第二十九条 进出境物品的所有人应当向海关如实申报，并接受海关查验。
海关加施的封志，任何人不得擅自开启或者损毁。
第三十条 进出境邮袋的装卸、转运和过境，应当接受海关监管。邮政企业应当
向海关递交邮件路单。
邮政企业应当将开拆及封发国际邮袋的时间事先通知海关，海关应当按时派员到
场监管查验。
第三十一条 邮运进出境的物品，经海关查验放行后，有关经营单位方可投递或
者交付。
第三十二条 经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本
人复带出境或者复带进境。
过境人员未经海关批准，不得将其所带物品留在境内。
第三十三条 进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关
手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本
法第二十一条的规定处理。
第三十四条 享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品
进出境，依照《中华人民共和国外交特权与豁免条例》的规定办理。
第五章 关 税
第三十五条 准许进出口的货物、进出境的物品，除本法另有规定的外，由海关
依照进出口税则征收关税。进出口税则应当公布。
第三十六条 进口货物的收货人、出口货物的发货人、进出境物品的所有人，是
关税的纳税义务人。
第三十七条 进出口货物的纳税义务人，应当自海关填发税款缴纳证的次日起七
日内缴纳税款；逾期缴纳的，由海关征收滞纳金。超过三个月仍未缴纳的，海关可以
责令担保人缴纳税款或者将货物变价抵缴；必要时，可以通知银行在担保人或者纳税
义务人存款内扣缴。
进出境物品的纳税义务人，应当在物品放行前缴纳税款。
第三十八条 进口货物以海关审定的正常到岸价格为完税价格，出口货物以海关
审定的正常离岸价格扣除出口税为完税价格。到岸价格和离岸价格不能确定时，完税
价格由海关估定。
进出境物品的完税价格，由海关确定。
第三十九条 下列进出口货物、进出境物品，减征或者免征关税：
（一）无商业价值的广告品和货样；
（二）外国政府、国际组织无偿赠送的物资；
（三）在海关放行前遭受损坏或者损失的货物；
（四）规定数额以内的物品；
（五）法律规定减征、免征关税的其他货物、物品；
（六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品
。
第四十条 经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经
营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事
业的捐赠物资，可以减征或者免征关税。特定减税或者免税的范围和办法，由国务院
规定。
边境小额贸易减征或者免征关税的范围和办法，由国务院或者国务院授权的机关
规定。
第四十一条 依照前条规定减征或者免征关税进口的货物、物品，只能用于特定
地区、特定企业或者特定用途，未经海关核准并补缴关税，不得移作他用。
第四十二条 本法第三十九条、第四十条规定范围以外的临时减征或者免征关税
，由海关总署或者海关总署会同国务院财政部门按照国务院的规定审查批准。
第四十三条 经海关批准暂时进口或者暂时出口的货物，以及特准进口的保税货
物，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳
关税。
第四十四条 进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应
当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。因纳税义务人
违反规定而造成的少征或者漏征，海关在三年以内可以追征。
第四十五条 海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税
款之日起一年内，可以要求海关退还。
第四十六条 纳税义务人同海关发生纳税争议时，应当先缴纳税款，然后自海关
填发税款缴纳证之日起三十日内，向海关书面申请复议，海关应当自收到复议申请之
日起十五日内作出复议决定；纳税义务人对海关的复议决定不服的，可以自收到复议
决定书之日起十五日内向海关总署申请复议；对海关总署作出的复议决定仍然不服的
，可以自收到复议决定书之日起十五日内，向人民法院起诉。
第六章 法律责任
第四十七条 逃避海关监管，有下列行为之一的，是走私罪：
（一）运输、携带、邮寄国家禁止进出口的毒品、武器、伪造货币进出境的，以牟
利、传播为目的运输、携带、邮寄淫秽物品进出境的，或者运输、携带、邮寄国家禁
止出口的文物出境的；
（二）以牟利为目的，运输、携带、邮寄除前项所列物品外的国家禁止进出口的
其他物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境，数额较大的
；
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者
免税的货物，数额较大的。
以武装掩护走私的，以暴力抗拒检查走私货物、物品的，不论数额大小，都是走
私罪。
犯走私罪的，由人民法院依法判处刑事处罚包括判处罚金，判处没收走私货物、
物品、走私运输工具和违法所得。
企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直
接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私
运输工具和违法所得。
第四十八条 有本法第四十七条第（二）、（三）项所列行为之一，走私货物、
物品数额不大的，或者携带、邮寄淫秽物品进出境不构成走私罪的，由海关没收货物
、物品、违法所得，可以并处罚款。
第四十九条 有下列行为之一的，按走私罪论处，依照本法第四十七条的规定处
罚：
（一）直接向走私人非法收购国家禁止进口的物品的，或者直接向走私人非法收
购走私进口的其他货物、物品，数额较大的；
（二）在内海、领海运输、收购、贩卖国家禁止进出口的物品的，或者运输、收
购、贩卖国家限制进出口的货物、物品，数额较大，没有合法证明的。
有前款所列行为之一，尚不构成走私罪的，依照本法第四十八条的规定处罚。
第五十条 个人携带、邮寄超过合理数量的自用物品进出境，未向海关申报的，
责令补缴关税，可以处以罚款。
第五十一条 有下列违反本法关于海关监管规定的行为之一的，可以处以罚款：
（一）运输工具不经设立海关的地点进出境的；
（二）不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的
；
（三）进出口货物、物品或者过境、转运、通运货物向海关申报不实的；
（四）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；
（五）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出
境旅客的；
（六）在设立海关的地点停留的进出境运输工具未经海关同意，擅自驶离的；
（七）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未
办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的；
（八）进出境运输工具，未经海关同志，擅自兼营或者改营境内运输的；
（九）由于不可抗力的原因，进出境船舶和航空器被迫在未设立海关的地点停泊
、降落或者在境内抛掷、起卸货物、物品，无正当理由，不向附近海关报告的；
（十）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押或者转
让海关监管货物的；
（十一）擅自开启或者损毁海关封志的；
（十二）违反本法关于海关监管的其他规定，致使海关不能或者中断对进出境运
输工具、货物、物品实施监管的。
第五十二条 人民法院判处没收的走私货物、物品、违法所得、走私运输工具和
罚金，海关决定没收的走私货物、物品、违法所得和罚款，全部上缴国库。法院判处
没收的和海关决定没收的走私货物、物品、走私运输工具，由海关依照国务院的规定
处理，上缴国库。
第五十三条 当事人对海关的处罚决定不服的，可以自收到处罚通知书之日起三
十日内，海关无法通知的，自海关的处罚决定公告之日起三十日内，向作出处罚决定
的海关或者上一级海关申请复议；对复议决定仍然不服的，可以自收到复议决定书之
日起三十日内，向人民法院起诉。当事人也可以自收到处罚通知书之日或者自海关的
处罚决定公告之日起三十日内，直接向人民法院起诉。当事人逾期不履行海关的处罚
决定又不申请复议或者向人民法院起诉的，作出处罚决定的海关可以将其保证金没收
或者将其被扣留的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
第五十四条 海关在查验进出境货物、物品时，损坏被查验的货物、物品的，应
当赔偿实际损失。
第五十五条 海关工作人员私分没收的走私货物、物品的，依照刑法第一百五十
五条的规定追究刑事责任。
海关工作人员不得购买没收的走私货物、物品；购买没收的走私货物、物品的，
责令退还，并可以给予行政处分。
第五十六条 海关工作人员滥用职权，故意刁难、拖延监管、查验的，给予行政
处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，给予行政处分或者依法
追究刑事责任。
第七章 附 则
第五十七条 本法下列用语的含义：
“进出境运输工具”，是指用以载运人员、货物、物品进出境的各种船舶、车辆、
航空器和驮畜。
“过境、转运和通运货物”，是指由境外启运、通过中国境内继续运往境外的货
物。其中，通过境内陆路运输的，称“过境货物”；在境内设立海关的地点换装运输
工具，而不通过境内陆路运输的，称“转运货物”；由船舶、航空器载运进境并由原
装运输工具载运出境的，称“通运货物”。
“海关监管货物”，是指本法第十七条所列的进出口货物，过境、转运、通运货
物，以及暂时进出口货物、保税货物和其他尚未办结海关手续的进出境货物。
“保税货物”，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配
后复运出境的货物。
“海关监管区”，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换
局（交换站）和其他有海关监管业务的场所，以及虽未设立海关，但是经国务院批准
的进出境地点。
第五十八条 海关对检举或者协助查获违反本法案件的有功单位和个人，应当给
予奖励。对于检举违法行为的单位和个人，海关应当负责保密。
第五十九条 经济特区等特定地区同境内其他地区之间往来的运输工具、货物、
物品的监管办法，由国务院另行规定。
第六十条 海关总署根据本法制定实施细则，报国务院批准后施行。
第六十一条 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《中华人民共和国暂行海关法》同时废止。(附英文)
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
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 (法规全文)
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.
[回上页]
|