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)
　　【名称】　CUSTOMS LAW OF THE PEOPLE"S REPUBLIC OF CHINA
　　【题注】　
　　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.