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中華人民共和國海關(guān)法
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
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中華人民共和國海關(guān)法
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA
第一條 為了維護國家的主權(quán)和利益，加強海關(guān)監(jiān)督管理，促進對外經(jīng)濟貿(mào)易和科技文化交往，保障社會主義現(xiàn)代化建設(shè)，特制定本法。
[Article 1] This Law has been formulated with a view of safeguarding national
sovereignty and interests, strengthening Customs control, promoting exchanges in
the areas of economy, trade, science, technology and culture with foreign
countries and protecting the construction of socialist modernization.
第二條 中華人民共和國海關(guān)是國家的進出關(guān)境（以下簡稱進出境）監(jiān)督管理機關(guān)。
[Article 2] The Customs of the People's Republic of China is a state organ
responsible for the control over inbound and outbound activities through the
Customs territory.
海關(guān)依照本法和其他有關(guān)法律、法規(guī)，監(jiān)管進出境的運輸工具、貨物、行李物品、郵遞物品和其他物品（以下簡稱進出境運輸工具、貨物、物品），征收關(guān)稅和其他稅、費，查緝走私，并編制海關(guān)統(tǒng)計和辦理其他海關(guān)業(yè)務(wù)。
The Customs shall, in accordance with this Law and other related laws and
regulations, exercise control over the inbound and outbound means of transport,
goods, traveller's luggage, and postal items and other articles (hereinafter
referred to as inbound and outbound means of transport, goods and articles);
collect Customs duties and other taxes and fees; prevent smuggling; compile
Customs statistics and deal with other Customs affairs.
第三條 國務(wù)院設(shè)立海關(guān)總署，統(tǒng)一管理全國海關(guān)。
[Article 3] The State Council establishes the Customs General Administration
to govern uniformly all Customs in the country.
國家在對外開放的口岸和海關(guān)監(jiān)管業(yè)務(wù)集中的地點設(shè)立海關(guān)。海關(guān)的隸屬關(guān)系不受行政區(qū)劃的限制。
The State establishes the customs at the ports open to foreign countries and
other localities where Customs affairs are concentrated. Administratively
Customs offices are not subordinate to the government administration of various
levels.
海關(guān)依法獨立行使職權(quán)，向海關(guān)總署負責。
The local Customs shall perform its functions and exercise its powers
independently and be accountable only to the Customs General Administration.
第四條 海關(guān)可以行使下列權(quán)力：
[Article 4] The Customs is invested with the following powers:
?。ㄒ唬z查進出境運輸工具，查驗進出境貨物、物品；對違反本法或者其他有關(guān)法律、法規(guī)的，可以扣留。
(1) To check the inbound and outbound means of transport, examine inbound and
outbound goods and articles; to detain those in violation of this Law or other
related laws and regulations;
?。ǘ┎殚嗊M出境人員的證件；查問違反本法或者其他有關(guān)法律、法規(guī)的嫌疑人，調(diào)查其違法行為。
(2) To verify the papers and identifications of inbound and outbound
personnel; to interrogate those suspected of violating this Law or other related
laws and regulations, and to investigate their illegal activities;
（三）查閱、復(fù)制與進出境運輸工具、貨物、物品有關(guān)的合同、發(fā)票、帳冊、單據(jù)、記錄、文件、業(yè)務(wù)函電、錄音錄像制品和其他資料；對其中與違反本法或者其他有關(guān)法律、法規(guī)的進出境運輸工具、貨物、物品有牽連的，可以扣留。
(3) To examine or make copy of contracts, invoices, accounts, bills, records,
documents, business letters, tape recordings, video recordings and other data
which are related to the inbound and outbound means of transport, goods and
articles; to detain those connected with the means of transport, goods and
articles which are involved in violations of this Law or other laws and
regulations;
?。ㄋ模┰诤ｊP(guān)監(jiān)管區(qū)和海關(guān)附近沿海沿邊規(guī)定地區(qū)，檢查有走私嫌疑的運輸工具和有藏匿走私貨物、物品嫌疑的場所，檢查走私嫌疑人的身體；對走私罪嫌疑人，經(jīng)關(guān)長批準，可以扣留移送司法機關(guān)，扣留時間不超過二十四小時，在特殊情況下可以延長至四十八小時。
(4) To search the means of transport suspected of smuggling and storage places
suspected of concealment of smuggled goods and to search those persons suspected
of smuggling within the Customs surveillance zone and specified border and
coastal areas near a Customs office. Upon the approval of the director of the
Customs house, to detain the suspected smuggler and hand him over to the
judicial organ. The duration of detention shall not exceed 24 hours under normal
circumstances, but it may be extended to 48 hours in special cases.
海關(guān)附近沿海沿邊規(guī)定地區(qū)的范圍，由海關(guān)總署和國務(wù)院公安部門會同有關(guān)省級人民政府確定。
The range of the specified border and coastal areas shall be defined by the
Customs General Administration in conjunction with the Ministry of Public
Security and provincial governments concerned.
?。ㄎ澹┻M出境運輸工具或者個人違抗海關(guān)監(jiān)管逃逸的，海關(guān)可以連續(xù)追至海關(guān)監(jiān)管區(qū)和海關(guān)附近沿海沿邊規(guī)定地區(qū)以外，將其帶回處理。
(5) To pursue and seize those inbound and outbound means of transport, or
persons defying and escaping from Customs control, the pursuit of which may be
continued beyond the Customs surveillance zone or the specified nearby border
and coastal areas so that the transport means or persons in question may be
booked and dealt with according to the proper procedures.
?。┖ｊP(guān)為履行職責，可以配備武器。海關(guān)工作人員佩帶和使用武器的規(guī)則，由海關(guān)總署會同國務(wù)院公安部門制定，報國務(wù)院批準。
(6) The Customs may be provided with fire arms for performing its duty. The
rules governing the bearing and using of fire arms by the Customs officer shall
be drawn up by the Customs General Administration in conjunction with the
Ministry of Public Security and approved by the State Council.
第五條
進出境運輸工具、貨物、物品，必須通過設(shè)立海關(guān)的地點進境或者出境。在特殊情況下，需要經(jīng)過未設(shè)立海關(guān)的地點臨時進境或者出境的，必須經(jīng)國務(wù)院或者國務(wù)院授權(quán)的機關(guān)批準，并依照本法規(guī)定辦理海關(guān)手續(xù)。
[Article 5] All inbound and outbound means of transport, goods, articles shall
enter or leave the country at places (points) where a Customs office is located.
Where temporary inbound or outbound passage at a place without a Customs office
is requested in a special case, permission shall have to be obtained from the
State Council or a department empowered by the State Council and the Customs
formalities shall be followed in accordance with relevent provisions of this
Law.
第六條 進出口貨物，除另有規(guī)定的外，由海關(guān)準予注冊的報關(guān)企業(yè)或者有權(quán)經(jīng)營進出口業(yè)務(wù)的企業(yè)負責辦理機關(guān)納稅手續(xù)。上述企業(yè)的報關(guān)員應(yīng)當經(jīng)海關(guān)考核認可。
[Article 6] Unless otherwise provided for, all import and export goods shall
be declared and their duties paid by declaration units which have been
registered with the Customs or by enterprises authorized to engage in import or
export business. The declarants of the above-mentioned units and enterprises
shall be tested and approved by the Customs.
進出境物品的所有人可以自行辦理報關(guān)納稅手續(xù)，也可以委托他人辦理報關(guān)納稅手續(xù)。
The Customs formalities concerning declaration and duty payment of inbound and
outbound articles may be fulfilled by the owner or other person entrusted by the
owner as his agent.
接受委托辦理報關(guān)手續(xù)的代理人，應(yīng)當遵守本法對其委托人的各項規(guī)定。
The agent entrusted for Customs declaration purposes shall abide by all
provisions of this Law applicable to the owner.
第七條 海關(guān)工作人員必須遵守法律、法規(guī)，秉公執(zhí)法，忠于職守，文明服務(wù)。
[Article 7] All Customs officers shall abide by the laws and regulations,
enforce the law justly, be loyal to their duties and perform them in a manner as
befits a public service.
海關(guān)依法執(zhí)行職務(wù)，任何單位和個人不得阻撓。
No units or individuals shall obstruct the Customs in performing its duties.
海關(guān)執(zhí)行職務(wù)受到抗拒時，執(zhí)行有關(guān)任務(wù)的公安機關(guān)和人民武裝警察部隊應(yīng)當予以協(xié)助。
Where such obstruction occurs while the Customs officer performs his duty, the
public security organs and the troop of the People's Armed Police responsible
for such matters shall provide assistance.
第二章 進出境運輸工具
CHAPTER II INBOUND AND OUTBOUND MEANS OF TRANSPORT
第八條 進出境運輸工具到達或者駛離設(shè)立海關(guān)的地點時，運輸工具負責人應(yīng)當向海關(guān)如實申報，交驗單證，并接受海關(guān)監(jiān)管和檢查。
[Article 8] When inbound and outbound means of transport call at or intend to
leave a place where a Customs office is located, the carrier shall make an
accurate declaration, lodge or present papers and documents to the Customs and
be subject to Customs control.
停留在設(shè)立海關(guān)的地點的進出境運輸工具，未經(jīng)海關(guān)同意，不得擅自駛離。
All inbound and outbound means of transport that stop or berth at a place
where a Customs office is located shall not depart without prior approval by the
Customs.
進出境運輸工具從一個設(shè)立海關(guān)的地點駛往另一個設(shè)立海關(guān)的地點的，應(yīng)當符合海關(guān)監(jiān)管要求，辦理海關(guān)手續(xù)；未辦結(jié)海關(guān)手續(xù)的，不得改駛境外。
Before any inbound or outbound means of transport intends to move from one
Customs point to another, requirements for Customs control shall be met, Customs
formalities shall be followed and any deviation to foreign territory before it
is cleared by the Customs is prohibited.
第九條
進境運輸工具在進境以后向海關(guān)申報以前，出境運輸工具在辦結(jié)海關(guān)手續(xù)以后出境以前，應(yīng)當按照交通主管機關(guān)規(guī)定的路線行進；交通主管機關(guān)沒有規(guī)定的，由海關(guān)指定。
[Article 9] Inbound means of transport pending declaration to the Customs
after entering the territory and outbound means of transport pending to leave
the territory after being cleared by the Customs shall both move along the route
specified by the competent communications organs or the Customs in case the
communications organs have no such specification.
第十條 進出境船舶、火車、航空器到達和駛離時間、停留地點、停留期間更換地點以及裝卸貨物、物品時間，運輸工具負責人或者有關(guān)交通運輸部門應(yīng)當事先通知海關(guān)。
[Article 10] The time of arrival or departure, the place of stay, any moving
during their stay and the time for loading or discharging the cargoes or
articles of all inbound and outbound vessels, trains and aircraft shall be
notified in advance to the Customs by the carrier or related communications and
transport units.
第十一條 運輸工具裝卸進出境貨物、物品或者上下進出境旅客，應(yīng)當接受海關(guān)監(jiān)管。
[Article 11] The loading and discharging of inbound and outbound cargoes and
articles, the embarking and disembarking of inbound and outbound passengers from
or to the means of transport shall be carried out under Customs control.
貨物、物品裝卸完畢，運輸工具負責人應(yīng)當向海關(guān)遞交反映實際裝卸情況的交接單據(jù)和記錄。
Upon the completion of loading or discharging of such goods and articles, the
carrier shall submit to the Customs the delivery receipt and records containing
the actual situation.
上下進出境運輸工具的人員攜帶物品的，應(yīng)當向海關(guān)如實申報，并接受海關(guān)檢查。
Articles carried by the person embarking or disembarking the inbound and
outbound means of transport shall be declared to the Customs accurately and
subject to Customs examination.
第十二條
海關(guān)檢查進出境運輸工具時，運輸工具負責人應(yīng)當?shù)綀?，并根?jù)海關(guān)的要求開啟航室、房間、車門；有走私嫌疑的，并應(yīng)當開拆可能藏匿走私貨物、物品的部位，搬移貨物、物料。
[Article 12] While the inbound or outbound means of transport is being
searched by the Customs, the officer in charge of the carrier shall be present
and the hatches of holds and the doors of cabins, rooms and vehicles shall
remain open as required by the Customs. In case that smuggling is suspected, the
compartment where smuggled goods may be stored shall be dismantled and the goods
or materials shall be removed.
海關(guān)根據(jù)工作需要，可以派員隨運輸工具執(zhí)行職務(wù)，運輸工具負責人應(yīng)當提供方便。
Where deemed necessary, the Customs may dispatch officers to perform duties on
board the means of transport and the officer in charge of the carrier shall
render the necessary assistance or facilities.
第十三條 進境的境外運輸工具和出境的境內(nèi)運輸工具，未向海關(guān)辦理手續(xù)并繳納關(guān)稅，不得轉(zhuǎn)讓或者移作他用。
[Article 13] Inbound means of transport of foreign registry and outbound means
of transport of domestic registry shall not have their ownership transferred or
used for other purposes before having gone through the Customs formalities and
their Customs duties paid.
第十四條 進出境船舶和航空器兼營境內(nèi)客、貨運輸，需經(jīng)海關(guān)同意，并應(yīng)當符合海關(guān)監(jiān)管要求。
[Article 14] Where inbound and outbound vessels and aircraft are also engaged
in transport of goods or passengers within the territory of China, Customs
approval shall be obtained and requirements for Customs control shall be
satisfied.
進出境運輸工具改營境內(nèi)運輸，需向海關(guān)辦理手續(xù)。
Inbound or outbound means of transport that change over to transport inside
the territory of China shall go through the Customs formalities before hand as
required.
第十五條 沿海運輸船舶、漁船和從事海上作業(yè)的特種船舶，未經(jīng)海關(guān)同意，不得載運或者換取、買賣、轉(zhuǎn)讓進出境貨物、物品。
[Article 15] Coastal vessels, fishing boats and special ships engaged in
operation on sea shall not carry, exchange, purchase, or transfer the ownership
of inbound or outbound goods and articles without prior Customs approval.
第十六條 進出境船舶和航空器，由于不可抗力的原因，被迫在未設(shè)立海關(guān)的地點停泊、降落或者拋擲、起卸貨物、物品，運輸工具負責人應(yīng)當立即報告附近海關(guān)。
[Article 16] Where an inbound or outbound vessel or aircraft is forced to call
or land at places without a Customs office, or jettison or discharge goods at
such places owing to force majeure, the officer of the carrier in charge shall
report the matter to the nearby Customs without delay.
第三章 進出境貨物
CHAPTER III INBOUND AND OUTBOUND GOODS
第十七條 進口貨物自進境起到辦結(jié)海關(guān)手續(xù)止，出口貨物自向海關(guān)申報起到出境止，過境、轉(zhuǎn)運和通運貨物自進境起到出境止，應(yīng)當接受海關(guān)監(jiān)管。
[Article 17] All the following goods shall be subject to Customs control:
import goods from the time of entering the territory of China till the
completion of the Customs formalities, export goods from the time the Customs
declaration is made right up to the time of leaving the territory, and goods in
transit, transshipment and through shipment from the time they enter the
territory up to the time they leave the territory.
第十八條
進口貨物的收貨人、出口貨物的發(fā)貨人應(yīng)當向海關(guān)如實申報，交驗進出口許可證和有關(guān)單證。國家限制進出口的貨物，沒有進出口許可證的，不予放行，具體處理辦法由國務(wù)院規(guī)定。
[Article 18] The consignee for import goods and consignor for export goods
shall make an accurate declaration, submit the import or export license and the
relevant papers and documents to the Customs. Without an import or an export
license, goods subject to import or export control by the State shall not be
released. Details shall be specified by the State Council.
進口貨物的收貨人應(yīng)當自運輸工具申報進境之日起十四日內(nèi)，出口貨物的發(fā)貨人除海關(guān)特準的外應(yīng)當在裝貨的二十四小時以前，向海關(guān)申報。
Declaration with the Customs shall be made by the consignee for import goods
within 14 days after the inbound means of transport declares its arrival and,
unless specially approved by the Customs, 24 hours before loading for export
goods by the consignor.
進口貨物的收貨人超過前款規(guī)定期限未向海關(guān)申報的，由海關(guān)征收滯報金。
Where the consignee of import goods fails to declare with the Customs within
the time limit mentioned above, a fee for delayed declaration shall be charged
by the Customs.
第十九條
進出口貨物應(yīng)當接受海關(guān)查驗。海關(guān)查驗貨物時，進口貨物的收貨人、出口貨物的發(fā)貨人應(yīng)當?shù)綀?，并負責搬移貨物，開拆和重封貨物的包裝。海關(guān)認為必要時，可以徑行開驗、復(fù)驗或者提取貨樣。
[Article 19] All import and export goods shall be subject to Customs
examination. While goods are being examined by the Customs, the consignee for
import goods or consignor for export goods shall be present and responsible for
moving the goods, opening and restoring the package. Where deemed necessary, the
Customs may examine, re-examine the goods or take samples in the absence of the
consignee or consignor.
經(jīng)收發(fā)貨人申請，海關(guān)總署批準，其進出口貨物可以免驗。
Upon the application of the consignee or consignor and being approved by the
Customs General Administration, import or export goods may be exempted from
examination.
第二十條 除海關(guān)特準的外，進出口貨物在收發(fā)貨人繳清稅款或者提供擔保后，由海關(guān)簽印放行。
[Article 20] Unless specially approved by the Customs, import and export goods
shall be released only upon endorsement by the Customs after duties have been
paid or a proper guarantee has been submitted.
第二十一條
進口貨物的收貨人自運輸工具申報進境之日起超過三個月未向海關(guān)申報的，其進口貨物由海關(guān)提取變賣處理。所得價款在扣除運輸、裝卸、儲存等費用和稅款后，尚有余款的，自貨物變賣之日起一年內(nèi)，經(jīng)收貨人申請，予以發(fā)還；逾期無人申請的，不繳國庫。
[Article 21] Where the consignee fails to declare with the Customs within 3
months from the date of declaration of the means of transport concerned, the
goods shall be taken over and sold off by the Customs. The balance of the
proceeds of the sale after deduction of expenses for transport, loading and
discharging, storage, duties and taxes, may be returned to the consignee within
one year upon application. If a claim is not made within the time limit, the
money shall be turned over to the State Treasury.
確屬誤卸或者溢卸的進境貨物，經(jīng)海關(guān)審定，由原運輸工具負責人或者貨物的收發(fā)貨人自該運輸工具卸貨之日起三個月內(nèi)，辦理退運或者進口手續(xù)；
For inbound goods, which are proven to have been misdischarged or
over-discharged, after being verified by the Customs, the necessary procedures
for their reshipment back to the original destination or for their import shall
be undertaken by the officer of the carrier in charge of the means of transport
which carried them or the consignee or the consignor of the goods within 3
months from the date of discharging from the means of transport.
必要時，經(jīng)海關(guān)批準，可以延期三個月。逾期未辦手續(xù)的，由海關(guān)按前款規(guī)定處理。
The duration, when necessary, may be extended another 3 months upon Customs
approval. If the formalities are not accomplished with the time limit, the goods
shall be disposed of by the Customs in accordance with the preceding provision.
前兩款所列貨物不宜長期保存的，海關(guān)可以根據(jù)實際情況提前處理。
In case that the above-mentioned goods are not suitable for storage over a
long period of time, they shall be disposed of before the time limit by the
Customs according to the actual situation.
收貨人或者貨物所有人聲明放棄的進口貨物，由海關(guān)提取變賣處理；所得價款扣除運輸、裝卸、儲存等費用后，上繳國庫。
Import goods abandoned by the consignee or the owner with a statement to that
effect shall be taken over and sold off by the Customs, and the proceeds of such
sale, after deducting the expense for transport, discharge, and storage, shall
be turned over to the State Treasury.
第二十二條 經(jīng)海關(guān)批準暫時進口或者暫時出口的貨物，應(yīng)當在六個月內(nèi)復(fù)運出境或者復(fù)運進境；在特殊情況下，經(jīng)海關(guān)同意，可以延期。
[Article 22] Goods that are imported or exported on a temporary basis and
approved by the Customs shall be taken out of or into the territory within 6
months. In special cases, this time limit may be extended upon Customs approval.
第二十三條 經(jīng)營保稅貨物的儲存、加工、裝配、寄售業(yè)務(wù)，需經(jīng)海關(guān)批準，并辦理注冊手續(xù)。
[Article 23] The operation of the storage, processing, assembling and
consignment sales of the bonded goods shall be approved by the registered with
the Customs.
第二十四條 進口貨物應(yīng)當由收貨人在貨物的進境地海關(guān)辦理海關(guān)手續(xù)，出口貨物應(yīng)當由發(fā)貨人在貨物的出境地海關(guān)辦理海關(guān)手續(xù)。
[Article 24] Customs formalities for import goods shall be completed by the
consignee at the place where the goods entering the territory and for export
goods, by the consignor, at the place where the goods leave the territory.
經(jīng)收發(fā)貨人申請，海關(guān)同意，進口貨物的收貨人可以在設(shè)有海關(guān)的指運地、出口貨物的發(fā)貨人可以在設(shè)有海關(guān)的啟運地辦理海關(guān)手續(xù)。上述貨物的轉(zhuǎn)關(guān)運輸，應(yīng)當符合海關(guān)監(jiān)管要求；必要時，海關(guān)可以派員押運。
Upon the application of consignee or consignor, and being approved by the
Customs, formalities for import goods may be completed at the place of
destination, and for export goods, at the place of departure, provided that
these places have a Customs office. The transport of such goods from one Customs
to another shall comply with the Customs control requirements. When deemed
necessary, such conveyance shall be done under the escort of a Customs officer.
經(jīng)電纜、管道或者其他特殊方式輸送進出境的貨物，經(jīng)營單位應(yīng)當定期向指定的海關(guān)申報和辦理海關(guān)手續(xù)。
Where goods entering or leaving the territory by electric cable, pipeline or
other specific modes of transport, the business units concerned shall make the
declaration with the designated Customs and complete the Customs formalities at
regular intervals.
第二十五條 過境、轉(zhuǎn)運和通運貨物，運輸工具負責人應(yīng)當向進境地海關(guān)如實申報，并應(yīng)當在規(guī)定期限內(nèi)運輸出境。
[Article 25] All transit, transshipment and through-shipment goods shall be
declared with the Customs at the place where they enter the territory or are
shipped out of the territory within the specified time limit.
海關(guān)認為必要時，可以查驗過境、轉(zhuǎn)運和通運貨物。
Where deemed necessary, the Customs may examine such goods.
第二十六條 海關(guān)監(jiān)管貨物，未經(jīng)海關(guān)許可，任何單位和個人不得開拆、提取、交付、發(fā)運、調(diào)換、改裝、抵押、轉(zhuǎn)讓或者更換標記。
[Article 26] Without Customs approval, goods under Customs control shall not
be opened, picked up, delivered, conveyed, replaced, repacked, mortgaged or
transferred, and their identifications or marks shall not be changed by any unit
or person.
海關(guān)加施的封志，任何人不得擅自開啟或者損毀。
Seals affixed by the Customs shall not be opened or broken by any person
without Customs authorization.
存放海關(guān)監(jiān)管貨物的倉庫、場所的經(jīng)理人應(yīng)當按照海關(guān)規(guī)定，辦理收存、交付手續(xù)。
The manager of warehouses and places which store the goods under Customs
control shall fulfill the formalities of keeping an account for the receipt and
delivery in accordance with the Customs provisions.
在海關(guān)監(jiān)管區(qū)外存放海關(guān)監(jiān)管貨物，應(yīng)當經(jīng)海關(guān)同意，并接受海關(guān)監(jiān)管。
The storage of goods under Customs control at a place outside the Customs
surveillance zone shall be approved by the Customs and subject to Customs
control.
第二十七條
進出境集裝箱的監(jiān)管辦法、打撈進出境貨物和沉船的監(jiān)管辦法、邊境小額貿(mào)易進出口貨物的監(jiān)管辦法，以及本法具體列明的其他進出境貨物的監(jiān)管辦法，由海關(guān)總署或者由海關(guān)總署會同國務(wù)院有關(guān)部門另行制定。
[Article 27] Rules governing the inbound and outbound containers, rules
governing the salvage of inbound and outbound goods and sunken ships, rules
governing import and export goods under small-scale border trade and rules
governing other inbound and outbound goods not specified in this Law shall be
drawn up by the customs General Administration independently or in conjunction
with the relevant department under the State Council.
第四章 進出境物品
CHAPTER IV INBOUND AND OUTBOUND ARTICLES
第二十八條 個人攜帶進出境的行李物品、郵寄進出境的物品，應(yīng)當以自用、合理數(shù)量為限，并接受海關(guān)監(jiān)管。
[Article 28] Inbound and outbound luggage carried by individuals and inbound
and outbound articles sent by post shall be for personal use, in reasonable
quantities and subject to Customs control.
第二十九條 進出境物品的所有人應(yīng)當向海關(guān)如實申報，并接受海關(guān)查驗。
[Article 29] All inbound and outbound articles shall be accurately declared
with the Customs by the owner, and be subject to Customs examination.
海關(guān)加施的封志，任何人不得擅自開啟或者損毀。
Seals affixed by the Customs shall not be opened or broken by any person
without authorization.
第三十條 進出境郵袋的裝卸、轉(zhuǎn)運和過境，應(yīng)當接受海關(guān)監(jiān)管。郵政企業(yè)應(yīng)當向海關(guān)遞交郵件路單。
[Article 30] The loading, unloading, conveyance and transit of inbound and
outbound mail bags shall be subject to Customs control, and a covering way bill
shall be lodged with the Customs by the units engaged in postal service.
郵政企業(yè)應(yīng)當將開拆及封發(fā)國際郵袋的時間事先通知海關(guān)，海關(guān)應(yīng)當按時派員到場監(jiān)管查驗。
The units engaged in postal service shall inform the Customs in advance of the
time for the opening and sealing of international mail bags; the Customs shall
dispatch officers to the spot to exercise control over the bags in time.
第三十一條 郵運進出境的物品，經(jīng)海關(guān)查驗放行后，有關(guān)經(jīng)營單位方可投遞或者交付。
[Article 31] Inbound and outbound articles sent by post shall be delivered or
handed over only after they have been examined and released by the Customs.
第三十二條 經(jīng)海關(guān)登記準予暫時免稅進境或者暫時免稅出境的物品，應(yīng)當由本人復(fù)帶出境或者復(fù)帶進境。
[Article 32] Inbound or outbound articles registered with the Customs and
temporarily exempted from Customs duty upon approval shall be brought out or
into the territory again by the person on his own.
過境人員未經(jīng)海關(guān)批準，不得將其所帶物品留在境內(nèi)。
Persons passing through the territory shall not leave behind the articles they
carry in the territory without Customs approval.
第三十三條
進出境物品所有人聲明放棄的物品、在海關(guān)規(guī)定期限內(nèi)未辦理海關(guān)手續(xù)或者無人認領(lǐng)的物品，以及無法投遞又無法退回的進境郵遞物品，由海關(guān)依照本法第二十一條的規(guī)定處理。
[Article 33] Inbound and outbound articles that are abandoned by the owner
with a statement, unclaimed for which Customs formalities are not completed
within the specified time limit, or postal articles which can neither be
delivered nor sent back, shall be disposed of by the Customs in accordance with
Article 21 of this Law.
第三十四條 享有外交特權(quán)和豁免的外國機構(gòu)或者人員的公務(wù)用品或者自用物品進出境，依照《中華人民共和國外交特權(quán)與豁免條例》的規(guī)定辦理。
[Article 34] Inbound and outbound articles intended for official or personal
use by foreign missions or personnel enjoying diplomatic privileges and immunity
shall be dealt with in accordance with the Regulations on Diplomatic Privileges
and Immunity of the People's Republic of China.
第五章 關(guān) 稅
CHAPTER V CUSTOMS DUTIES
第三十五條 準許進出口的貨物、進出境的物品，除本法另有規(guī)定的外，由海關(guān)依照進出口稅則征收關(guān)稅，進出口稅則應(yīng)當公布。
[Article 35] Unless otherwise provided for in this Law, Customs duties shall
be collected in accordance with the Import and Export Tariff (schedules) on
goods permitted to be imported or exported and articles permitted to enter or
leave the territory. The Tariff shall be made public.
第三十六條 進口貨物的收貨人、出口貨物的發(fā)貨人、進出境物品的所有人，是關(guān)稅的納稅義務(wù)人。
[Article 36] The consignee of import goods, the consignor of export goods and
the owner of inbound and outbound articles are obligatory Customs duty payer.
第三十七條 進出口貨物的納稅義務(wù)人，應(yīng)當自海關(guān)填發(fā)稅款繳納證的次日起七日內(nèi)繳納稅款；逾期繳納的，由海關(guān)征收滯納金。
[Article 37] The obligatory duty payer of import or export goods shall pay the
amount levied within 7 days following the date of issuance of the duty
memorandum. At the expiration of this time-limit, a fee for delayed payment
shall be collected by the Customs.
超過三個月仍未繳納的，海關(guān)可以責令擔保人繳納稅款或者將貨物變價抵繳；必要時，可以通知銀行在擔保人或者納稅義務(wù)人存款內(nèi)扣繳。
Where the delay exceeds 3 months, the Customs may either instruct the
guarantor to pay the duty or sell off the goods for compensation. When deemed
necessary, the Customs may request the bank to deduct the amount of duties from
the deposits of the guarantor or the obligatory duty payer.
進出境物品的納稅義務(wù)人，應(yīng)當在物品放行前繳納稅款。
The payment of duty on inbound or outbound articles shall be made by the
obligatory duty payer prior to their release.
第三十八條 進口貨物以海關(guān)審定的正常到岸價格為完稅價格，出口貨物以海關(guān)審定的正常離岸價格扣除出口稅為完稅價格。
[Article 38] The price for duty assessment of import goods shall be the normal
CIF price, which shall be recognized by the Customs; the price for duty
assessment of export goods shall be the FOB price, which shall be recognized by
the Customs, minus the export duty.
到岸價格和離岸價格不能確定時，完稅價格由海關(guān)估定。
Where the CIF or FOB price can not be ascertained, the price for duty
assessment shall be estimated and fixed by the Customs.
進出境物品的完稅價格，由海關(guān)確定。
The duty-paying value of an inward or outward article shall be fixed by the
Customs
第三十九條 下列進出口貨物、進出境物品，減征或者免征關(guān)稅：
[Article 39] Duty reduction or exemption shall be granted for the import and
export goods and inbound and outbound articles listed below:
?。ㄒ唬o商業(yè)價值的廣告品和貨樣；
(1) Advertising matters and trade samples of no commercial value;
?。ǘ┩鈬?、國際組織無償贈送的物資；
(2) Materials by foreign governments or international organizations;
?。ㄈ┰诤ｊP(guān)放行前遭受損壞或者損失的貨物；
(3) Goods suffering damage or loss prior to Customs release;
?。ㄋ模┮?guī)定數(shù)額以內(nèi)的物品；
(4) Articles of a quantity or value below the fixed limit;
（五）法律規(guī)定減征、免征關(guān)稅的其他貨物、物品；
(5) Other goods and articles enjoying duty reduction or exemption in
accordance with the laws and regulations;
（六）中華人民共和國締結(jié)或者參加的國際條約規(guī)定減征、免征關(guān)稅的貨物、物品。
(6) Goods and articles enjoying duty reduction or exemption in accordance with
the international treaties to which the People's Republic of China is either a
contracting or an acceding party.
第四十條
經(jīng)濟特區(qū)等特定地區(qū)進出口的貨物，中外合資經(jīng)營企業(yè)、中外合作經(jīng)營企業(yè)、外資企業(yè)等特定企業(yè)進出口的貨物，有特定用途的進出口貨物，用于公益事業(yè)的捐贈物資，可以減征或者免征關(guān)稅。特定減稅或者免稅的范圍和辦法，由國務(wù)院規(guī)定。
[Article 40] Duty reduction or exemption shall be granted to goods imported or
exported by the Special Economic Zones and other specified areas, and by
Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned
enterprises, and to goods imported or exported for specific purposes, and to
materials donated for public welfare. The State Council will specify the exact
items and enact rules on such reduction and exemption.
邊境小額貿(mào)易減征或者免征關(guān)稅的范圍和辦法，由國務(wù)院或者國務(wù)院授權(quán)的機關(guān)規(guī)定。
The State Council or the department empowered by the State Council shall also
specify the duty reduction or exemption items of small-scale border trade and
draw up detailed rules on such reduction or exemption.
第四十一條 依照前條規(guī)定減征或者免征關(guān)稅進口的貨物、物品，只能用于特定地區(qū)、特定企業(yè)或者特定用途，未經(jīng)海關(guān)核準并補繳關(guān)稅，不得移作他用。
[Article 41] All import goods and articles to which duty reduction or
exemption is granted in accordance with the preceding article shall be used only
in specified areas and enterprises and for specific purposes. They shall not be
utilized otherwise unless Customs approval is obtained and duties duly paid.
第四十二條 本法第三十九條、第四十條規(guī)定范圍以外的臨時減征或者免征關(guān)稅，由海關(guān)總署或者海關(guān)總署會同國務(wù)院財政部門按照國務(wù)院的規(guī)定審查批準。
Article 42. Temporary duty reduction or exemption not specified in Article 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.
第四十三條 經(jīng)海關(guān)批準暫時進口或者暫時出口的貨物，以及特準進口的保稅貨物，在貨物收發(fā)貨人向海關(guān)繳納相當于稅款的保證金或者提供擔保后，準予暫時免納關(guān)稅。
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.
第四十四條
進出口貨物、進出境物品放行后，海關(guān)發(fā)現(xiàn)少征或者漏征稅款，應(yīng)當自繳納稅款或者貨物、物品放行之日起一年內(nèi)，向納稅義務(wù)人補征。因納稅義務(wù)人違反規(guī)定而造成的少征或者漏征，海關(guān)在三年以內(nèi)可以追征。
[Article 44] Upon discovery of a short-or non-payment of Customs duty on
import or export goods, or inbound or outbound articles after their release, the
Customs shall collect the money payable from the obligatory duty payer within 1
year of the previous duty payment or the release of the goods or the articles.
If the short-or non-payment of the duty is due to a breach of the Customs
regulations by the obligatory duty payer, the Customs is entitled to recover the
unpaid duty within 3 years.
第四十五條 海關(guān)多征的稅款，海關(guān)發(fā)現(xiàn)后應(yīng)當立即退還；納稅義務(wù)人自繳納稅款之日起一年內(nèi)，可以要求海關(guān)退還。
[Article 45] Where an over-levy of duty is discovered, the Customs, shall
refund the money without delay; the duty payer is entitled to ask the Customs
for the refunding within 1 year of the date of duty payment.
第四十六條
納稅義務(wù)人同海關(guān)發(fā)生納稅爭議時，應(yīng)當先繳納稅款，然后自海關(guān)填發(fā)稅款繳納證之日起三十日內(nèi)，向海關(guān)書面申請復(fù)議，海關(guān)應(yīng)當自收到復(fù)議申請之日起十五日內(nèi)作出復(fù)議決定；納稅義務(wù)人對海關(guān)的復(fù)議決定不服的，可以自收到復(fù)議決定書之日起十五日內(nèi)向海關(guān)總署申請復(fù)議；對海關(guān)總署作出的復(fù)議決定仍然不服的，可以自收到復(fù)議決定書之日起十五日內(nèi)，向人民法院起訴。
[Article 46] Where the obligatory duty payer is involved in a dispute over
duty payment with the Customs, he shall first make the payment of the duty and
then apply to the Customs in writing for a reconsideration of the case within 30
days of the issuance of the duty memorandum. The Customs shall reach a decision
within 15 days after receipt of the application. In case the obligatory duty
payer still has objection against the decision, he is entitled to apply to the
Customs General Administration for a reconsideration of the case within 15 days
after receipt of the decision. If the decision of the Customs General
Administration is still considered unacceptable, the obligatory duty payer may
take legal action at the People's Court within 15 days after receipt of the
decision.
第六章 法律責任
CHAPTER VI LEGAL RESPONSIBILITIES
第四十七條 逃避海關(guān)監(jiān)管，有下列行為之一的，是走私罪：
[Article 47] Any one of the following acts to evade Customs control
constitutes a crime of smuggling:
（一）運輸、攜帶、郵寄國家禁止進出口的毒品、武器、偽造貨幣進出境的，以牟利、傳播為目的運輸、攜帶、郵寄淫穢物品進出境的，或者運輸、攜帶、郵寄國家禁止出口的文物出境的；
(1) To transport, carry or send by post into or out of the territory drugs,
weapons and counterfeit currencies which are prohibited by the State from
importation or exportation; to transport, carry or send by post obscene objects
into or out of the territory aiming at commercial gain or dissemination, or to
transport, carry or send by post out of the territory precious cultural relics
which are prohibited by the State from exportation;
?。ǘ┮阅怖麨槟康模\輸、攜帶、郵寄除前項所列物品外的國家禁止進出口的其他物品、國家限制進出口或者依法應(yīng)當繳納關(guān)稅的貨物、物品進出境的，數(shù)額較大的；
(2) For the purpose of commercial gain, to transport, carry or send by post
into or out of the territory the goods or articles which are not listed above
but also prohibited by the State from importation or exportation, and goods and
articles in relatively large quantities or of relatively high value which are
restricted by the State from importation or exportation or subject to Customs
duties in accordance with laws and regulations;
?。ㄈ┪唇?jīng)海關(guān)許可并補繳關(guān)稅，擅自出售特準進口的保稅貨物、特定減稅或者免稅的貨物，數(shù)額較大的。
(3) To sell without Customs approval and payment of duties, the bonded goods
imported upon special permission or goods enjoying specified duty reduction or
exemption in relatively large quantities or of relatively high value.
以武裝掩護走私的，以暴力抗拒檢查走私貨物、物品的，不論數(shù)額大小，都是走私罪。
Any armed smuggling of goods and articles or resistence by violence to Customs
examination over smuggled goods and articles constitutes a crime of smuggling,
regardless of the quantity or value of the goods and articles involved.
犯走私罪的，由人民法院依法判處刑事處罰包括判處罰金，判處沒收走私貨物、物品、走私運輸工具和違法所得。
Criminal sanctions imposed by the People's Court on persons guilty of
smuggling shall include a fine and confiscation of the smuggled goods and
articles, the means of transport carrying them and illegal incomes obtained
therefrom.
企業(yè)事業(yè)單位、國家機關(guān)、社會團體犯走私罪的，由司法機關(guān)對其主管人員和直接責任人員依法追究刑事責任；對該單位判處罰金，判處沒收走私貨物、物品、走私運輸工具和違法所得。
Where an enterprise, an undertaking, a government department or a social
organization commits a crime of smuggling, criminal sanctions shall be imposed
on the person in charge and the person directly responsible for the offence by
the judicial organ, a fine and confiscation of the smuggled goods and articles,
the means of transport carrying them and the illegal incomes obtained therefrom
may also be imposed on such unit.
第四十八條
有本法第四十七條第（二）、（三）項所列行為之一，走私貨物、物品數(shù)額不大的，或者攜帶、郵寄淫穢物品進出境不構(gòu)成走私罪的，由海關(guān)沒收貨物、物品、違法所得，可以并處罰款。
[Article 48] If the smuggled goods and articles involved in one of the acts
listed under 2 and 3 of Article 47 of this Law are not large in quantity, nor
high in 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, while confiscating the goods, articles or illegal incomes obtained
therefrom, may at the same time impose a fine on the person concerned.
第四十九條 有下列行為之一的，按走私罪論處，依照本法第四十七條的規(guī)定處罰：
[Article 49] Any of the following acts shall be dealt with as a crime of
smuggling and punishable in accordance with the provisions of Article 47 of this
Law:
?。ㄒ唬┲苯酉蜃咚饺朔欠ㄊ召弴医惯M口的物品的，或者直接向走私人非法收購走私進口的其他貨物、物品，數(shù)額較大的；
(1) To purchase directly and illegally from the smuggler articles which are
prohibited by the State from importation, or to purchase directly and illegally
from the smuggler other smuggled goods and articles in relatively large
quantities or of relative high value.
?。ǘ┰趦?nèi)海、領(lǐng)海運輸、收購、販賣國家禁止進出口的物品的，或者運輸、收購、販賣國家限制進出口的貨物、物品，數(shù)額較大，沒有合法證明的。
(2) To transport, purchase or sell on coastal or territorial waters articles
which are prohibited by the State from importation and exportation, or
transport, purchase or sell without legal certification goods and articles which
are restricted by the State from importation or exportation in relatively large
quantities or of relatively high value.
有前款所列行為之一，尚不構(gòu)成走私罪的，依照本法第四十八條的規(guī)定處罰。
Where an act listed above does not yet constitute a crime of smuggling, the
provisions concerning punishments under Article 48 shall be applied.
第五十條 個人攜帶、郵寄超過合理數(shù)量的自用物品進出境，未向海關(guān)申報的，責令補繳關(guān)稅，可以處以罰款。
[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 a
fine.
第五十一條 有下列違反本法關(guān)于海關(guān)監(jiān)管規(guī)定的行為之一的，可以處以罰款：
[Article 51] A penalty may be imposed for any of the following acts which
violate the regulations on Customs control:
（一）運輸工具不經(jīng)設(shè)立海關(guān)的地點進出境的；
(1) For a means of transport, to enter or leave the territory at a place
without Customs office;
（二）不將進出境運輸工具到達的時間、停留的地點或者更換的地點通知海關(guān)的；
(2) Failure to inform the Customs of the arrival and the departure time of the
means of transport and the place of its intended stay or any change of the place
during its stay;
?。ㄈ┻M出口貨物、物品或者過境、轉(zhuǎn)運、通運貨物向海關(guān)申報不實的；
(3) Failure to declare to the Customs accurately the import and export goods
and the transit, transshipment and through goods;
?。ㄋ模┎话凑找?guī)定接受海關(guān)對進出境運輸工具、貨物、物品進行檢查、查驗的；
(4) Failure to submit to the checking and examination by the Customs of the
means of transport, goods and articles in accordance with relevant regulations;
?。ㄎ澹┻M出境運輸工具未經(jīng)海關(guān)同意，擅自裝卸進出境貨物、物品或者上下進出境旅客的；
(5) For an inbound or outbound means of transport, to load or unload inbound
or outbound goods and articles, or to embark and disembark passengers without
Customs approval;
?。┰谠O(shè)立海關(guān)的地點停留的進出境運輸工具未經(jīng)海關(guān)同意，擅自駛離的；
(6) For an inbound or outbound means of transport staying at a place where a
Customs office is located, to leave without Customs approval;
?。ㄆ撸┻M出境運輸工具從一個設(shè)立海關(guān)的地點駛往另一個設(shè)立海關(guān)的地點，尚未辦結(jié)海關(guān)手續(xù)又未經(jīng)海關(guān)批準，中途擅自改駛境外或者境內(nèi)未設(shè)立海關(guān)的地點的；
(7) For inbound or outbound means of transport intended from one place having
a Customs office to another place having a Customs office, to move out of the
territory or to a point in the territory where there is no Customs office before
completing the clearance formalities and obtaining the Customs approval.
?。ò耍┻M出境運輸工具，未經(jīng)海關(guān)同意，擅自兼營或者改營境內(nèi)運輸?shù)模?br>
(8) For an inbound and outbound means of transport, to engage concurrently in,
or change to, water transport within the territory without Customs approval;
?。ň牛┯捎诓豢煽沽Φ脑?，進出境船舶和航空器被迫在未設(shè)立海關(guān)的地點停泊、降落或者在境內(nèi)拋擲、起卸貨物、物品，無正當理由，不向附近海關(guān)報告的；
(9) For an inbound or outbound vessel or aircraft which by force majeure stops
or lands at a place without a Customs office, or jettisons or discharges the
cargo in the territory, to fail to report to the Customs nearby without a valid
reason;
?。ㄊ┪唇?jīng)海關(guān)許可，擅自開拆、提取、交付、發(fā)運、調(diào)換、改裝、抵押或者轉(zhuǎn)讓海關(guān)監(jiān)管貨物的；
(10) To open, pick up, deliver, forward, replace, repack, mortgage or transfer
goods that are under Customs control without Customs approval;
?。ㄊ唬┥米蚤_啟或者損毀海關(guān)封志的；
(11) To open or damage sales affixed by the Customs;
?。ㄊ┻`反本法關(guān)于海關(guān)監(jiān)管的其他規(guī)定，致使海關(guān)不能或者中斷對進出境運輸工具、貨物、物品實施監(jiān)管的。
(12) Violations of other Customs control regulations contained in this Law
that result in failure or suspension of Customs control over inbound and
outbound means of transport, goods and articles.
第五十二條 人民法院判處沒收的走私貨物、物品、違法所得、走私運輸工具和罰金，海關(guān)決定沒收的走私貨物、物品、違法所得和罰款，全部上繳國庫。
[Article 52] All smuggled goods and articles, the smuggling means of transport
employed in the smuggling and the illegal incomes therefrom which are
confiscated by the order of the People's Court or by the decision of the Customs
together with the fines paid shall be turned over to the State Treasury.
法院判處沒收的和海關(guān)決定沒收的走私貨物、物品、走私運輸工具，由海關(guān)依照國務(wù)院的規(guī)定處理，上繳國庫。
It shall be the Customs to deal with and turn over to the State Treasury in
accordance with the regulations of the State Council, all smuggled goods and
articles and the means of transport confiscated by the order of the People's
Court and the decision of the Customs.
第五十三條
當事人對海關(guān)的處罰決定不服的，可以自收到處罰通知書之日起三十日內(nèi)，海關(guān)無法通知的，自海關(guān)的處罰決定公告之日起三十日內(nèi)，向作出處罰決定的海關(guān)或者上一級海關(guān)申請復(fù)議；對復(fù)議決定仍然不服的，可以自收到復(fù)議決定書之日起三十日內(nèi)，向人民法院起訴。
[Article 53] Where the person concerned objects to the Customs decision of
punishment, he may apply for reconsideration of the case either to the Customs
making the decision or to one at a higher level, within 30 days after receipt of
the notification of punishment or 30 days after the punishment is made public in
case it is impossible to send such notification. If the person concerned finds
the decision reached after the reconsideration still unacceptable, he may take
his case to the People's Court within 30 days after receipt of the decision.
當事人也可以自收到處罰通知書之日或者自海關(guān)的處罰決定公告之日起三十日內(nèi)，直接向人民法院起訴。
The person concerned may also take his case directly to the People's Court
within 30 days after receipt of the notification of punishment or 30 days after
the punishment is made public.
當事人逾期不履行海關(guān)的處罰決定又不申請復(fù)議或者向人民法院起訴的，作出處罰決定的海關(guān)可以將其保證金沒收或者將其被扣留的貨物、物品、運輸工具變價抵繳，也可以申請人民法院強制執(zhí)行。
If the person concerned refuses to carry out the Customs decision and fails to
apply for a reconsideration of the case to the People's Court within the
time-limit, the Customs making the decision may confiscate the deposit of the
person concerned, sell off his goods, articles and means of transport detained,
or apply to the People's Court for an injunction to enforce the execution of the
decision.
第五十四條 海關(guān)在查驗進出境貨物、物品時，損壞被查驗的貨物、物品的，應(yīng)當賠償實際損失。
[Article 54] Any damage to any inbound and outbound goods or articles caused
by Customs examination, the actual loss shall made up by the Customs.
第五十五條 海關(guān)工作人員私分沒收的走私貨物、物品的，依照刑法第一百五十五條的規(guī)定追究刑事責任。
[Article 55] Any criminal responsibility shall be prosecuted in accordance
with Article 155 of the Criminal Law of the People's Republic of China in case
the Customs personnel divide up the confiscated smuggled goods and articles
among themselves.
海關(guān)工作人員不得購買沒收的走私貨物、物品；購買沒收的走私貨物、物品的，責令退還，并可以給予行政處分。
No Customs personnel shall purchase confiscated smuggled goods and articles.
Those who have done so shall be made to return the goods and articles, and may
be subject to disciplinary actions.
第五十六條
海關(guān)工作人員濫用職權(quán)，故意刁難，拖延監(jiān)管、查驗的，給予行政處分；徇私舞弊、玩忽職守或者放縱走私的，根據(jù)情節(jié)輕重，給予行政處分或者依法追究刑事責任。
[Article 56] Disciplinary actions shall be imposed on those Customs personnel
who abuse their power and intentionally create difficulties or procrastinate the
control and examination; disciplinary or legal actions shall be taken on those
who practice graft, neglect their duties or indulge in smuggling, depending on
the seriousness of the case.
第七章 附 則
CHAPTER VII SUPPLEMENTARY PROVISIONS
第五十七條 本法下列用語的含義：
[Article 57] Terms used in this Law are defined as follows:
“進出境運輸工具”，是指用以載運人員、貨物、物品進出境的各種船舶、車輛、航空器和馱畜。
The term "inbound and outbound means of transport" means various vessels,
vehicles, aircraft and animals which enter or leave the territory for carrying
passengers, goods and articles.
“過境、轉(zhuǎn)運和通運貨物”，是指由境外啟運、通過中國境內(nèi)繼續(xù)運往境外的貨物。其中，通過境內(nèi)陸路運輸?shù)模Q“過境貨物”；在境內(nèi)設(shè)立海關(guān)的地點換裝運輸工具，而不通過境內(nèi)陸路運輸?shù)?，稱“轉(zhuǎn)運貨物”；由船舶、航空器載運進境并由原裝運輸工具載運出境的，稱“通運貨物”。
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 passing
through the territory by land, transshipment goods" are those only changing the
means of transport at a place having a Customs office and without passing
through the territory by land, and "through goods" are those carried into and
out of the territory by the same vessel or aircraft.
“海關(guān)監(jiān)管貨物”，是指本法第十七條所列的進出口貨物，過境、轉(zhuǎn)運、通運貨物，以及暫時進出口貨物、保稅貨物和其他尚未辦結(jié)海關(guān)手續(xù)的進出境貨物。
The term "goods under Customs control" means import and export goods
enumerated in Article 17 of this Law, transit goods, transshipment goods,
through goods, temporary import and export goods, bonded goods and other inbound
and outbound goods for which Customs formalities have not been completed.
“保稅貨物”，是指經(jīng)海關(guān)批準未辦理納稅手續(xù)進境，在境內(nèi)儲存、加工、裝配后復(fù)運出境的貨物。
The term "bonded goods" means goods which have entered the territory with
formalities of duty payment being exempted upon Customs approval and will be
reshipped out of the territory after being stored, processed or assembled in the
territory.
“海關(guān)監(jiān)管區(qū)”，是指設(shè)立海關(guān)的港口、車站、機場、國界孔道、國際郵件互換局（交換站）和其他有海關(guān)監(jiān)管業(yè)務(wù)的場所，以及雖未設(shè)立海關(guān)，但是經(jīng)國務(wù)院批準的進出境地點。
The term "Customs surveillance zone" means exports, railway and highway
station, airports, border passes and international postal matter exchanges for
which a Customs office is provided, other places where Customs control is
conducted and places without a Customs office but have been approved by the
State Council as a point of entry or exit.
第五十八條 海關(guān)對檢舉或者協(xié)助查獲違反本法案件的有功單位和個人，應(yīng)當給予獎勵。對于檢舉違法行為的單位和個人，海關(guān)應(yīng)當負責保密。
[Article 58] The customs shall reward individuals or units providing
information or assistance which is helpful for the exposing of offences against
this Law; the identities of such individuals or units shall be kept strictly
confidential by the Customs.
第五十九條 經(jīng)濟特區(qū)等特定地區(qū)同境內(nèi)其他地區(qū)之間往來的運輸工具、貨物、物品的監(jiān)管辦法，由國務(wù)院另行規(guī)定。
[Article 59] Rules governing the control over the means of transport, goods
and articles of other parts of the territory entering or leaving the Special
Economic Zones and other specially designated areas shall be enacted by the
State Council.
第六十條 海關(guān)總署根據(jù)本法制定實施細則，報國務(wù)院批準后施行。
[Article 60] Detailed rules and regulations for the implementation of this Law
shall be drawn up by the Customs General Administration and be put into force
after being approved by the State Council.
第六十一條 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《中華人民共和國暫行海關(guān)法》同時廢止
[Article 61] This Law shall enter into force on July 1, 1987, on which date
the Provisional Customs Law of the People's Republic of China promulgated on
April 18, 1951 shall be abrogated.
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