1
Regulation of the People’s Republic of China on the Implementation
of Customs Administrative Punishment
Full text
Chapter I General Provisions
Article 1 With the view of regulating the customs administrative punishment, ensuring the wielding power of the customs according to law and protecting the lawful rights and interests of citizens, legal persons or other organizations, the present Implementation Regulation is formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) and the stipulations of other relevant laws.
Article 2 The present Implementation Regulation shall be applicable to the smuggling acts not subject to criminal liabilities according to law, acts in violation of the supervision stipulation of the customs and the disposal of acts subject to the administrative punishment conducted by the customs according to provisions of laws and administrative regulations.
Article 3 The customs administrative punishment shall be subject to the jurisdiction of the customs that has discovered the illegal act, or may be ruled by the customs where the illegal act occurs. Cases over which two or more customs have jurisdictions shall be subject to the jurisdiction of the customs that first discovers the illegal act. If the jurisdiction to a case is not clear, the jurisdiction shall be determined by relevant customs through negotiation. If they can't reach an agreement through the negotiation, they shall report it to their mutual superior customs for the designation of jurisdiction. For grave and complicated cases, the General Administration of Customs shall designate jurisdiction.
Article 4 In case any customs finds out any illegal act that shall be subject to the disposal of other administrative departments according to law, the customs shall transfer it to relevant administrative departments for disposal; if the illegal act is suspected of committing a crime, it shall be transferred to the public security organ under the customs that detects smuggling crimes or the local public security organ for disposal according to law.
Article 5 Where such administrative punishment as warning or penalty is imposed upon any party in accordance with the present Implementation Regulation, but no entry/exit goods, articles or transportation vehicles are expropriated, the relevant party's obligations for paying taxes according to law, submitting import and export license certificates or going through relevant formalities of customs shall not be exempted.
Article 6 Where any party rejects or hampers public security organs under the customs that detects smuggling crimes from performing their duties according to law, the public security organs under the customs that detects smuggling crimes, established at the customs directly under the General Administration of Customs and at the subsidiary customs authorized by the customs directly under the
2
General Administration of Customs, shall give punishment in accordance with the relevant provisions on the punishment in the sight of the management of public security. Where any party rejects or hampers any other customs staff from performing their duties according to law, it shall be reported to the local public security organ for disposal according to law.
Chapter II Smuggling Acts and Punishment
Article 7 In case anyone violates the Customs Law or other relevant laws and administrative regulations, evades the customs supervision, escapes taxes payable, or gets out of the relevant prohibitive or restrictive entry/exit administrations and has any of the following circumstances, such acts shall be determined as smuggling acts:
(1) To transport or carry into or out of the territory goods or articles prohibited or restricted by the state, or goods or articles subject to taxation according to law from places where no customs is established without approval of the State Council or the departments authorized by the State Council;
(2) To transport carry, or mail goods or articles prohibited or restricted by the state out and in through the territory or goods or articles subject to taxation out and in through the territory according to law by concealing, disguising, disguising the report, or falsely reporting or other ways to evade the customs supervision when passing through places where the customs is established;
(3) To sell goods, articles under customs supervision or overseas transportation vehicles entering into the territory in the territory without permission by using fabricated or altered handbooks, documentations, seals, account books, electronic data or other means to evade the customs supervision;
(4) To cause goods or articles under customs supervisions out of the supervision of the customs by using fabricated or altered handbooks, documentation, seals, account books, electronic data or falsely reporting the unit consumption of materials for finished products in processing trade;
(5) To evade the customs supervision by concealing, disguising, disguising the report, falsely reporting or other ways to ship out of the zones without permission the goods or articles under the customs supervision in the bonded zones, export processing zones and other special customs supervision zones;
(6) Other acts of evading customs supervision and constituting smuggling act.
Article 8 In case anyone has any of the following acts, he shall be punished for smuggling: (1) Knowingly to purchase imported goods or articles through smuggling directly from smugglers in
violation of laws; (2) Ships and the personnel carried by them transport, purchase, or vend goods or articles
prohibited or restricted by the state to enter or exit the territory or goods subject to taxation according to law without legal certificates in inner seas, marginal seas, boundary rivers and boundary lakes.
Article 9 In case anyone has any of the acts enumerated in Articles 7 and 8 of the present Implementation Regulation, he shall be punished according to the following provisions:
(1) Where anyone smuggles goods prohibited for import and export by the state, the smuggled
3
goods and the illegal gains shall be confiscated and a fine lower than one million Yuan may be imposed concurrently; where anyone smuggles goods prohibited to enter or exit the territory by the state, the smuggled goods and the illegal gains shall be confiscated and a fine lower than 100,000 Yuan may be imposed concurrently;
(2) Where anyone, who fails to submit his license certificate that should be submitted but does not evade the tax money, smuggles goods or articles prohibited to enter or exit the territory by the state, the goods or articles and the illegal gains shall be confiscated, and a fine lower than the equivalence of the goods or articles smuggled may be imposed concurrently;
(3) Where anyone, who evades taxes payable but does not evade the administration of license certificates, smuggles goods or articles subject to taxation according to law, the goods or articles smuggled and the illegal gains shall be confiscated, and a fine lower than three times of the taxable money evaded may also be imposed.
Transportation vehicles specially used for smuggling or goods and articles specially used for cloaking the smuggling act, and transportation vehicles used for smuggling or goods and articles for cloaking the smuggling act for three or more times within two years shall be confiscated. The specially made equipments, interlayers and hidden compartments for concealing goods or articles smuggled shall be confiscated or ordered to be demolished. In case anyone conducts the smuggling act by using specially made equipments, interlayers or hidden compartments, he shall be given a heavier punishment.
Article 10 In case anyone colludes with any smuggler and provides the smuggler with loans, capital, account numbers, invoices, certificates, or customs documentations for, or colludes with any smuggler and helps him pick up, deliver, transport, keep, mail goods or articles smuggled or provides other convenience, he, regarded as an accomplice of the smuggling act, shall be punished in accordance with the provisions of article 9 of the Implementation Regulation and the illegal gains shall be confiscated.
Article 11 In case any customs declaration enterprise or customs clearance agent and any enterprise permitted by the customs house to undertake such businesses as transportation, storage, processing, assembly, consignment sale, exhibition of goods under the customs supervision constitutes a crime of smuggling or engages in smuggling two or more times, the customs may revoke its registration and cancel its qualification of practicing customs declaration.
Chapter III Acts in Violation of Provisions of the Customs Supervision and Penalties to Them
Article 12 Acts, which violate the Customs Law and other relevant laws, administrative regulations and rules but do not constitute a smuggling act shall be acts in violation of customs supervision provisions.
Article 13 Where anyone violates the state provisions on import and export administration and imports and exports goods prohibited to import and export by the state, he shall be ordered to transport the goods back and be imposed a fine lower than 1 million Yuan.
Article 14 Where anyone violates the state provisions on import and export administration, imports or exports goods restricted by the state and the consignee or consignor of the import and export goods cannot submit the license certificate when making declaration to the customs, the import or export goods shall not be discharged and a fine 30% of the value of the goods shall be imposed upon him.
4
Where anyone violates the state provisions on import and export administration, imports or exports goods falling within the scope of automatic import and export license administration and the consignee or consignor of import and export goods fails to submit its automatic license certificate to the customs when making declaration, the import and export goods shall not be discharged.
Article 15 Where the article name, tariff serial number, quantity, specification, price, way of trading, place of origin, place of shipment, place of arrival, and final place of destination of the import and export goods or other items that should be declared fail to be declared or be declared falsely, punishment shall be given separately in accordance with the following provisions. And the illegal gains shall be confiscated, if any:
(1) In case it influences the accuracy of the customs statistics, a warning shall be given or a fine of 1000 Yuan to 10,000 Yuan shall be imposed;
(2) In case it influences the order of the customs supervision, a warning shall be given or a fine of 1000 Yuan to 30,000 Yuan shall be imposed;
(3) In case it influences the administration if the state license certificates, a fine 5% to 30% of the value of the goods shall be imposed;
(4) In case it influences the state tax collection, a fine 30% to 2 times of the tax money evaded shall be given;
(5) In case it influences the administration of the state foreign exchange and export tax refund, a fine 10% to 50% of the declaration price may be imposed.
Article 16 Where any consignee or consignor of import and export goods fails to provide the true instances of the customs declaration matters entrusted by any customs declaration enterprise, which leads to the occurrence of any of the circumstances prescribed in Article 15 of the present Implementation Regulation, the entrusting party shall be punished in accordance with the provisions of Article 15 of the present Implementation Regulation.
Article 17 Where any customs declaration enterprise or customs clearance agent fails to make proper examination on the truthfulness of the conditions provided by a client, or neglects in work, which lead to the occurrence of any of the circumstances prescribed in Article 15 of the present Implementation Regulation, the customs declaration enterprise shall be imposed upon a fine 10% of the value of the goods and be suspended from undertaking customs declaration business or practice within 6 months; if the circumstances are serious, its customs declaration registration shall be revoked and its qualification for practicing customs declaration shall be cancelled.
Article 18 In case anyone has one of the following acts, a fine 5% to 30% of the value of goods may be imposed upon. And the illegal gains shall be confiscated, if any:
(1) To open, draw, deliver, ship, exchange, refit, mortgage, impawn, remain, transfer, change marks, use for other purposes or make other disposal on goods supervised by the customs without permission of the customs;
(2) 2To storage goods under customs supervision outside of the customs supervision zones without permission of the customs;
(3) Unable to provide justifiable reasons for the loss of relevant goods, the lack in its quantity or the untrue records of it when managing businesses such as transportation, storage, processing,
5
assembly, consignment sale and exhibition of goods under customs supervision; (4) Unable to go through such formalities as the receiving and keeping, delivery, carrying forward,
and canceling after verification as required, or failing to go through the formalities at the customs house as required for suspension, extension, alteration or transfer of relevant contracts when operating such businesses as transportation, storage, processing, consignment sale, exhibition of bonded goods;
(5) Failing to declare to the customs house the unit consumption of materials for finished products in processing trade according to the facts;
(6) Failing to transport out of the territory the trans-boundary, transferring goods or through cargo within the prescribed time limit and keeping them within the territory without permission;
(7) Failing to re-transport out of the territory or into the territory the goods temporarily imported or exported within the prescribed time limit but keeping them within or outside the territory without permission; or
(8) Other acts in violation of the customs supervision provisions, which make the customs incapable or being interrupted in conducting supervision over the import or export goods.
Where the goods involved in the preceding provisions fall within those restricted ones by the state to import or export, the license certificates needs to be submitted. If the parties fail to submit their license certificates within the prescribed time limit, a fine 30% of the value of the goods may be imposed; if there is any evasion of tax money, a fine one time of the tax money evaded may be given additionally.
Article 19 In case anyone has one of the following acts, a warning shall be given and a fine 20% of the value of goods may be imposed upon. And the illegal gains may be confiscated, if any:
(1) To open, deliver, mail, transfer or make other disposal on articles that have not been discharged by customs to enter or exit the territory without the permission of the customs;
(2) An individual fails to declare to customs the excess of reasonable amount of personal transporting, carrying or posting self-used articles;
(3) An individual fails to make declaration to customs of the excess of the prescribed amount of personal transporting, carrying, or posting entry/exit self-used articles restricted by the state to enter or exit the territory but do not evade customs' supervision by ways of concealing or disguising;
(4) To make false declaration when transporting, carrying or mailing articles to enter or exit the territory;
(5) Failing to re-carry out of or into the territory the articles allowed to enter or exit the territory but exempted from tax temporarily after customs registration; or
(6) A person who passes through the territory keeps the articles carried by him within the territory without the approval of the customs.
Article 20 Where anyone who fails to make declaration to the customs for his transportation, carriage, posting goods prohibited by the state to enter or exit the territory but does not evade customs' supervision by ways of concealing or disguising, the goods shall be confiscated or ordered to be taken back, or destroyed or made technological disposal under the customs supervision. Article 21 Where anyone has one of the following acts, he shall be given a warning and be imposed a fine less than 100,000Yuan. And the illegal gains shall be confiscated, if any:
6
(1) Any transportation vehicle enters or exits the territory without passing through the places where the customs has been established;
(2) Any entry/exit transportation vehicle staying in a customs surveillance zone moves away without the permission of the customs;
(3) Any entry/exit transportation vehicle moves away from one place where the customs has been established another such place without completing the going through of the customs formalities and without approval of the customs, and midway changes to move overseas or places with e no customs established within the territory; and
(4) Any entry/exit transportation vehicle arrives or moves away from the place where the customs has been established without making declaration to the customs and submitting the relevant documentation for checking, or submitting inauthentic documentations.
Article 22 Where anyone has any of the following acts, he shall be given a warning and be imposed a fine less than 50,000 Yuan. And the illegal gains shall be confiscated, if any:
(1) Any entry/exit transportation vehicle loads or unloads goods or articles carried out of and into the territory, or embarks or disembarks passengers entering or exiting the territory without approval of the customs;
(2) Any entry/exit transportation vehicle manages concurrently domestic transportation of passengers or articles or is used for any other purposes than entry/exit transportation without approval of the customs;
(3) Any entry/exit transportation vehicle changes to operate domestic transportation without permission and without going through customs formalities according to regulations;
(4) Failing to transmit electronic data such as shipping bills to the customs within the prescribed time limit or transmitting inaccurate electronic data or failing to save the relevant electronic data within the prescribed time limit, which influences the customs supervision;
(5) The entry transportation vehicle, after entering into the territory and before making declaration to the customs, fails to go along the route designated by the competent department in charge of transportation or the customs; the exit transportation vehicle fails to do so after completing the customs formalities and before leaving the territory;
(6) Any ship or car carrying goods under the customs supervision fails to go along the route designated by the customs;
(7) Any entry/exit ship or air craft, due to certain force majeure, has to anchor or land at the place where no customs is established, or chucks, loads or unloads goods or articles within the territory without justifiable reasons not to report to the nearest customs house;
(8) Failing to notify the customs in advance without special reasons the time when any entry/exit ship, train or air craft arrives, the place where it stops, or the time or place changed; or
(9) Failing to accept the examination or verification on entry/exit transportation vehicles, goods or articles conducted by the customs as required.
Article 23 In case anyone has any of the following acts, he shall be given a warning and be imposed upon a fine less than 30,000 yuan:
(1) Opening or destroying customs marks of seal without permission; (2) Having lost supervision vouchers such as documents and handbooks made and issued by the
customs, which has impeded the customs supervision; or (3) Having other acts in violation of the customs supervision provisions, which leads to the
7
incapability or interruption of the customs to make supervision over the transportation vehicles or articles entering or exiting the territory.
Article 24 Where anyone fabricates, alters or markets the customs documentations, a fine of 50 Yuan up to 500,000 yuan shall be imposed upon him; and the illegal gains shall be confiscated, if any; if a crime is constituted, he shall be subject to criminal liabilities according to law.
Article 25 Where anyone imports or exports goods that has infringed upon the intellectual property subject to the protection of the laws and administrative regulations of the People's Republic of China, the infringing right goods shall be confiscated and a fine less than 30% of the value of the goods shall be imposed; where a crime is constituted, he shall be subject to criminal liabilities according to law.
Where it is necessity to declare the status of the intellectual property to the customs, and the consignee and consignor of the import or export goods and its agents fail to declare to the customs according to law the relevant status of intellectual property, or fail to submit the lawfully used certificates of relevant intellectual property, a fine less than 50,000 Yuan may be imposed upon them.
Article 26 In case any customs declaration enterprise, customs clearance agent or enterprise, permitted to undertake such business as the transportation, storage, processing, assembly, consignment sale or exhibition of goods under the customs supervision, has one of the following acts, it/he shall be ordered to make correction, be given warnings and may be suspended to undertake the relevant operation or practice for 6 months:
(1) Defaulting the payment of taxation or failing to perform the duty of tax payment; (2) The customs declaration enterprise remises its name to other people for their disposal of
taxpaying matters on import and export goods in customs declaration; (3) Failing to provide justifiable reasons for damaging or losing goods under customs supervision;
or (4) Having other illegal acts requiring suspending its/his undertaking of the relevant operation or
practice.
Article 27 In case any customs declaration enterprise, customs clearance agent or enterprise, permitted to undertake such business as the transportation, storage, processing, assembly, consignment sale, exhibition of goods under customs supervision, has any of the following circumstances, the customs may revoke its/his registration, cancel its/his qualification for practicing in customs declaration:
(1) Being suspended from practice by the customs for more than 3 times within one year; (2) Being suspended from undertaking the relevant operation or practice by the customs, and
reoccurring the circumstances as prescribed in Article 26 of the present Implementation Regulation within one year after being resumed to undertake the relevant operation or practice; or
(3) Having other illegal acts under which it is necessity to revoke its/his registration or cancel its/his qualification of practice in customs declaration.
Article 28 Where any customs declaration enterprise or customs clearance agent illegally acts as an agent for others to make customs declaration or makes customs declaration activities beyond the practice scope as granted by the customs, it/he shall be charged to make correction be imposed upon a
8
fine less than 50, 000 Yuan and be suspended from undertaking customs declaration operation or practice within 6 months; if the circumstances are serious, its/his customs declaration registration shall be revoked and its/his customs practicing qualification shall be cancelled.
Article 29 Where any consignee and consignor of the import or export goods, customs declaration enterprise, or customs clearance agent bribes the customs functionaries, his/its customs declaration registration shall be revoked, the customs declaration qualification shall be cancelled and a fine less than 10,000 Yuan shall be imposed upon him/it; if a crime is constituted, he/it shall be subject to criminal liabilities according to law and shall not reregister as customs declaration enterprise or obtain qualification of practice in customs declaration.
Article 30 Where anyone undertakes customs declaration business without going through customs registration or fails to obtain the customs declaration practicing qualification, he/it shall be banned, shall be confiscated of the illegal gains and may be imposed upon a fine less than 100,000 Yuan.
Article 31 Where anyone provides false materials to cheat in customs registration and customs declaration practicing qualification, it/he shall be revoked of the registration, be cancelled of the qualification for practice in customs declaration shall and be imposed upon a fine less than 300,000 Yuan.
Article 32 In case any juridical person or other organization has any act in violation of the customs law, the person in charge and the person directly liable shall be given warnings and may be imposed a fine less than 50,000 Yuan apart from punishing the juridical person or organization. And the illegal gains may also be confiscated, if any.
Chapter IV Investigation of Acts in Violation of Customs Law
Article 33 Where any customs finds out any citizen, juridical person or other organization has any act that shall be subject to the administrative punishment by the customs according to law, the customs shall put it on record and make investigation.
Article 34 After putting a case on record, the customs shall make investigation and collect evidences completely, objectively, fairly and in time. When making investigation and collecting evidences, the customs shall handle it in accordance with laws, administrative regulations and the requirements of other relevant provisions. When making investigation and collecting evidences, the customs functionaries shall not be less than 2 persons and they shall show their certificates to the person being investigated. Where the evidences investigated into and collected by the customs involve the secrets of the state and trade secrets or individual privacy, the customs shall keep secret.
Article 35 In case customs inspects the body of any suspect of smuggling act, it shall conduct it in the hidden place or out of the sight of non-inspectors and the check shall be conducted by 2 or more customs functionaries who have the same sex with the person being inspected. The suspect of smuggling act shall accept inspection and shall not hinder it.
Article 36 When making inspection on transportation vehicles and places and checking goods and
9
articles according to law, the customs shall made transcripts of inspection and check.
Article 37 When detaining any suspect of smuggling crime according to law, the customs shall make and issue a written decision on detaining the suspect of smuggling crime. The time limit for detaining the suspect of smuggling crime shall not exceed 24 hours and it may be extended to 48 hours under special circumstances. The customs shall make checkup on the person detained within the legal detention period. If the person is cleared off suspicion of a crime or the legal detention period expires, the customs shall release the suspect from detention immediately and issue written decision on unchaining the detention.
Article 38 Customs may seize the following goods, articles, transportation vehicles and the relevant account books, documents and other materials according to law:
(1) Goods, articles or transportation vehicles that are suspected of being smuggled; (2) Goods, articles or transportation vehicles in violation of the Customs Law or other relevant laws
and administrative regulations; (3) Account books, documents and other materials in relation to the goods, articles, or
transportation vehicles that may be detained according to law and administrative regulations; or (4) Other materials as goods, articles, transportation vehicles and the relevant account books and
documents that may be detained according to law and administrative regulations.
Article 39 Where it is unable or inconvenient to detain the goods, articles or transportation vehicles that are suspected of violating laws, the parties concerned or the person in charge of the transportation vehicle shall provide equivalent guaranty to the customs; if they fail to do so, the customs e may seize other property of the same equivalence of the parties concerned.
Article 40 The time limit for the customs to seize the goods, articles, transportation vehicles, account books, documents and other materials shall not exceed one year. The time limit may be extended due to the need of investigation into the case with approval of the director general of the customs directly under the General Administration of Customs or the director general of the subject customs authorized by the customs directly under the General Administration of Customs, but the extended period shall not exceed one year. But the period of reconsideration and litigation shall not be included in it.
Article 41 Where any of the following circumstances occurs, the customs shall release the detention or seizure in time:
(1) The suspicion of law violation has been cleared off; (2) The periods of detention and extension have expired; (3) The customs administrative punishment decision has been performed; or (4) Other circumstances under which detention or seizure shall be released as prescribed by laws
and administrative regulations.
Article 42 Where the customs detain any goods, article, transportation vehicle, other property, account book, document and other materials, it shall make and issue a customs detention voucher with the signatures or seals of the customs functionaries, the parties concerned or their agents, keepers and eyewitnesses, and add the mark of the customs seal. If the mark of customs seal is added, the parties and their agents or keepers shall keep it properly. When the customs releases goods, articles,
10
transportation vehicles, other property and account books, documents and other materials from seizure, or returns the equivalent guaranty, it shall make and issue a customs notice on releasing from seizure, customs notice on canceling guaranty with the signatures or seals of the customs functionaries, the parties concerned or their agents, keepers and eyewitnesses.
Article 43 When interrogating suspects of law violation or inquiring witnesses, the customs shall do so individually and notify them of their rights and the legal liabilities they shall bear for perjury. The suspect of law violation and the witness shall make statement or provide evidences according to the facts. The customs shall make notes when interrogating the suspect of law violation or inquiring the witness, and shall have him identify the notes on the spot. If he agrees to it, he shall sign his name for confirmation; if he dissents with it, the notes shall be signed after being corrected for confirmation. It is strictly prohibited to make inquisition by torture or collect evidences by such illegal means as intimidation, inducing or cheating, etc..
When interrogating the suspect of law violation, the customs may conduct it at the entity or the residence of the suspect, or may require him to go to the customs house or the place designated by the customs.
Article 44 The material evidences and written evidences collected by the customs shall be the original things or the original materials. In case it is really difficult to collect the original things or original materials, the customs may shoot or reproduce them, and may designate or entrust relevant entities or individuals to keep the original things or original materials properly. The customs shall list the material evidences and written evidences collected and give clear indication of the date of collection and shall have them signed or sealed by the relevant entities or individuals after confirmation.
When collecting electronic data or audio-visual materials such as records and videos, the customs shall collect the original carriers of data. Where it is really difficult in collecting the original carriers, the customs may collect the reproductions and give clear indication of the method, time and maker of reproduction, etc., and shall have them signed or sealed by the relevant entities or individuals after confirmation.
Article 45 The customs may take samples of relevant goods or articles for testing and authenticating where the case investigation requires so. When the customs takes samples, the parties concerned or their agents shall be on the scene; if they are not on the scene, the customs shall invite the witnesses to be on the scene. The customs shall enseal the samples picked up with the signature or seal of the customs functionaries, the parties or their agents, or witness after confirmation. The testing and authentication shall be conducted by the testing and authentication institutions under the customs or by entrusting other institutions recognized by the state. After making testing and authentication, the person making the testing and the authenticator shall issue a testing report and the conclusion of appraisal and affix their sign or seal on them.
Article 46 The customs may inquire about the deposit or remittance of any suspected entity or any suspect of a case in the financial institutions or postal enterprises according to the relevant provisions of the Customs Law. When inquiring about the deposit or remittance of any suspected entity or any suspect of a case in financial institutions or postal enterprises, the customs shall show the customs notice of assistance in inquiry.
11
Article 47 No goods, articles or transportation vehicles seized by the customs according to law may be disposed of before the judgment of the people's court or the administrative punishment of the customs. Such goods or articles that are not suitable for long-time keeping as dangerous articles, fresh ones, perishable ones or easily invalidated ones or easily denaturing ones, etc. and goods, articles or transportation vehicles to which the owner applies for selling off in advance, may be sold off in advance according to law upon the approval of the director general of the customs directly under the General Administration of Customs or his authorized director general of the subsidiary customs of the customs directly under the General Administration of Customs. The money incurred from selling off shall be kept by the customs and the owners shall be notified.
Article 48 The parties shall have the right to require the customs functionaries to evite according to the provisions of the Customs Law.
Chapter V Decision on the Customs Administrative Punishment and Its Execution
Article 49 The customs shall notify the relevant parties of their rights to request for hearing of witnesses before making decision to give such administrative penalties as suspension of undertaking the relevant operations, suspension of customs declaration practice, revocation of customs registration, cancellation of qualification for practicing customs declaration business, giving citizens a fine more than 10,000 Yuan, giving fictitious persons or other organizations a fine more than 100,000 Yuan, confiscating the relevant goods, articles and smuggling transportation vehicles, etc.; if the parties request a hearing, the customs shall organize a hearing. The measures for hearing of witnesses of customs administrative punishment shall be formulated by the General Administration of Customs.
Article 50 At the end of a case investigation, the general director of the customs shall make examination on the investigation results and make a decision to different circumstances according to law. When giving a heavier administrative punishment on cases of complicated circumstances or grave illegal acts, the decision shall be made by the collective discussion of the customs case trial committee.
Article 51 Where the same party conducts smuggling act and another act in violation of the customs supervision provisions and there is causal relationship between the two acts, the smuggling act shall be given a heavier punishment in accordance with the provisions of the present Implementation Regulation on smuggling, and the act in violation of the customs supervision provisions shall not be punished again. Where the same party conducts two or more acts in violation of the customs supervision provisions on the same batch of goods or articles and there is causation relationship between two acts, the most serious act among those shall be chosen to bear corresponding punishment in accordance with the range of penalties prescribed separately by the present Implementation Regulation.
Article 52 In case an illegal act is committed by two or more parties together, these parties shall be punished separately by differentiating the circumstances and liabilities.
Article 53 In case anyone has any of the following circumstances, he shall be given a heavier punishment:
(1) Committing smuggling acts within 2 years after being given criminal penalties by the court or
12
being given an administrative punishment by the customs due to smuggling; (2) Conducting the same act in violation of the customs supervision provisions within 1 year after
being given an administrative punishment due to violation of the customs supervision provisions; or
(3) Having other circumstances that shall be subject to a heavier punishment according to law.
Article 54 The customs shall make a written decision of administrative punishment when giving an administrative punishment on acts of parties in violation of the Customs Law. For two or more acts in violation of the Customs Law conducted by the same party, one written decision on administrative punishment may be made. For acts in violation of the Customs Law conducted separately by two or more parties, the written decisions on administrative punishment shall be made separately. For acts in violation of the Customs Law conducted by two or more parties together, one written decision on administrative punishment shall be made and each party shall be punished separately according to different circumstances, unless it is necessary to deal with it as a separate case.
Article 55 The written decision on administrative punishment shall be served to the party according to the relevant legal provisions. In case a written decision is served by public notice according to law, the customs shall post the original of the written decision on administrative punishment in the bulletin board of the customs house and publish the public notice in newspapers.
Article 56 Where the customs makes a decision of administrative punishment on confiscated goods, articles or smuggled transportation vehicles but it is unable or inconvenient to confiscate them, the customs shall recover the equivalent price of the aforesaid goods, articles or smuggled transportation vehicles.
Article 57 Where any juridical person or other organization has mergers, division or other circumstances of assets reorganization after conducting acts in violation of the Customs Law, the customs shall take the former juridical person or organization as a party concerned. Where the former juridical person or organization is punished by a fine, confiscated of illegal gains or recovered of the money equivalent to the goods, articles and smuggled transportation vehicles, the juridical person or organization that undertakes their rights and obligations shall be the party against whom the punishment is to be executed.
Article 58 Fines, illegal gains and the money equivalent to the value of the goods, articles or smuggled transportation vehicles recovered according to law shall be paid off within the time limit as prescribed by the customs decision on administrative punishment. Where the parties execute the decision of administrative punishment and complete the customs formalities on time, the customs shall unchain their guaranty in time.
Article 59 The parties subject to the punishment of the customs or their legal representatives, the major persons-in-charge shall pay off fines, illegal gains and the money equivalent to the value of the goods, articles or smuggled transportation vehicles recovered according to law before leaving the territory. If they fail to pay off the aforesaid money, they shall provide a guaranty equivalent to the aforesaid money to the customs. In case they fail to provide a guaranty and the party is a natural person or other organization, the customs may notify the exit administrative department to prevent the legal
13
representative or main responsible person from leaving the territory.
Article 60 Where any party fails to execute the decision on administrative punishment beyond the time limit, the customs may take the following measures:
(1) If the party fails to turn in the fine at term, a fine 3% of the amount of the fine shall be additionally imposed per day;
(2) Appraising the detained goods, articles or transportation vehicles at the current rate to pay the fine according to the provisions of the Customs Law, or paying the fine by the guaranty provided by the parties; or
(3) Applying to the people's court for mandatory enforcement.
Article 61 Where the party really has economic difficulty and applies for postponing the payment of fines or paying fines by installments, the fine may be deferred or paid by installments upon the approval of the customs. When the party applies for deferring the payment of fines or paying the fines by installments, the application shall be put forward in written form. After receiving the application, the customs shall make decision within 10 workdays and notify the applicant. If the customs approves the party to defer the payment or pay by installments, it shall notify the organ that collects the fines in time.
Article 62 Under any of the following circumstances, the customs shall take over the payment of relevant goods, articles, illegal gains, transportation vehicles or specially made equipments:
(1) Carrying or mailing goods or articles prohibited by the state from entering or exiting the territory into or out of the territory, which is not subject to the administrative punishment as prescribed by Articles 25 and 26 of the Administrative Punishment Law of the People's Republic of China;
(2) Mailing the articles prohibited or restricted by the state to enter or exit the territory for distribution or carrying sporadic articles prohibited by the state to enter or exit the territory, which may not be subject to administrative punishment according to law;
(3) Before the customs makes an administrative punishment decision on any goods, article, illegal gains, smuggled transportation vehicle or specially made equipment, the natural person as the party concerned dies or the juridical person or other organization as the party concerned terminates, and there is no successors to succeed the rights and obligations;
(4) The illegal facts of smuggling are basically clear but the party is unable to make them clear within three full months from the date when the customs house makes a public notice; or
(5) Other circumstances in violation of laws and administrative regulations and needed be taken over.
(6) When the customs takes over the aforesaid goods, articles, illegal gains, transportation vehicles or specially made equipments, it shall make and issue a checklist which shall be signed or sealed by the person whose things are captured or his agent or witness. Where the person whose things are captured is incapable of being found out and there are no witnesses, a public notice shall be made.
Article 63 The smuggled goods, articles, illegal gains, smuggled transportation vehicles or specially made equipment confiscated by the adjudication of the people's court or confiscated or captured by the customs decision shall be handled uniformly by the customs. Both the money gained and the fine collected by the customs shall be turned over to the Central Treasury entirely.
14
Chapter VI Supplementary Provisions
Article 64 The following terms mentioned in the present Implementation Regulation shall have the following meanings:
The term "places where the customs has been established" shall refer to the checkpoints established by the customs in customs supervision districts such as ports, stations, airports, passages in national boundaries or international mail interchange bureaus (interchange stations) and etc., the checkpoints established by the customs in special customs supervision areas such as the bonded zones, export processing zones and etc., and midway supervision stations established by the customs on the sea.
"License certificates" shall refer to the authentication or documents applied for by the parties in advance and issued by the competent state department allowing import or export in accordance with relevant provisions of the state.
"Lawful certificates" shall refer to the commercial documentations, transportation documents and other relevant certificates and documents, which are held by the ship and the personnel it carries in accordance with relevant provisions of the state or international transportation traditions, proving that the goods or articles it transports, carries, purchases or sells are real, lawful and effective.
"Articles" shall refer to the luggage entering or exiting the territory by way of transportation or carrying by individual, or articles mailed into or out of the territory including currency and bullion and etc.. If such articles exceed the reasonable amount for one's own use, they shall be regarded as goods.
"Own use" shall refer to the passengers' or addressees' use for themselves or the present as a gift to their relatives or friends not for sale or tenancy.
"Reasonable amount" shall refer to the normal amount determined by the customs according to the conditions of the passengers or the addressees, the purpose of travel and the time of residence.
"Value of goods" shall refer to the total amount of the duty paid price, tariff and import link tax of the import and export goods collected by the customs on behalf of others.
"Value of articles" shall refer to the total amount of the duty paid price and import tax of the articles entering or exiting the territory.
"Tax payable" shall refer to the total amount of import and export taxes and the import link tax on import and export goods and articles collected by customs on behalf of others.
The term "transportation vehicles specially used for smuggling" shall refer to the transportation vehicles made, reconstructed or purchased specially for smuggling.
The words "aforesaid", "following", "within", and "expiry" shall all be included the number prior or subsequent to the word used.
15
Article 65 The present Implementation Regulation shall be applicable to the imposition of administrative punishment by customs upon aliens, stateless persons, foreign enterprises and other organizations.
Article 66 The catalogue of goods prohibited or restricted to import or export by the state shall be handled in accordance with the provisions of the Foreign Trade Law of the People's Republic of China by the competent foreign trade department of the State Council. The catalogue of articles prohibited or restricted from entering or exiting by the state shall be promulgated by the General Administration of Customs.
Article 67 Where the administrative punishment is imposed according to the customs regulation, the procedures prescribed by the present Implementation Regulation shall be abided by.
Article 68 The present Implementation Regulation shall go into effect as of November 1st, 2004. The Detailed Rules for the Implementation of Administrative Punishment of the Customs Law of the People's Republic of China, which were revised on February 17, 1993 upon the approval of the State Council and promulgated on April 1st, 1993 by the General Administration of Customs, shall be repealed simultaneously.
1
《中华人民共和国海关行政处罚实施条例》
全文
第一章 总 则
第一条
为了规范海关行政处罚,保障海关依法行使职权,保护公民、法人或者其他组织的合法权益,根据《中
华人民共和国海关法》(以下简称海关法)及其他有关法律的规定,制定本实施条例。
第二条
依法不追究刑事责任的走私行为和违反海关监管规定的行为,以及法律、行政法规规定由海关实施行
政处罚的行为的处理,适用本实施条例。
第三条
海关行政处罚由发现违法行为的海关管辖,也可以由违法行为发生地海关管辖。
2 个以上海关都有管辖权的案件,由最先发现违法行为的海关管辖。
管辖不明确的案件,由有关海关协商确定管辖,协商不成的,报请共同的上级海关指定管辖。
重大、复杂的案件,可以由海关总署指定管辖。
第四条
海关发现的依法应当由其他行政机关处理的违法行为,应当移送有关行政机关处理;违法行为涉嫌犯
罪的,应当移送海关侦查走私犯罪公安机构、地方公安机关依法办理。
第五条
依照本实施条例处以警告、罚款等行政处罚,但不没收进出境货物、物品、运输工具的,不免除有关当
事人依法缴纳税款、提交进出口许可证件、办理有关海关手续的义务。
第六条
抗拒、阻碍海关侦查走私犯罪公安机构依法执行职务的,由设在直属海关、隶属海关的海关侦查走私
犯罪公安机构依照治安管理处罚的有关规定给予处罚。
抗拒、阻碍其他海关工作人员依法执行职务的,应当报告地方公安机关依法处理。
第二章 走私行为及其处罚
2
第七条
违反海关法及其他有关法律、行政法规,逃避海关监管,偷逃应纳税款、逃避国家有关进出境的禁止性
或者限制性管理,有下列情形之一的,是走私行为:
(一)未经国务院或者国务院授权的机关批准,从未设立海关的地点运输、携带国家禁止或者限制进出
境的货物、物品或者依法应当缴纳税款的货物、物品进出境的;
(二)经过设立海关的地点,以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管,运输、携带、邮寄
国家禁止或者限制进出境的货物、物品或者依法应当缴纳税款的货物、物品进出境的;
(三)使用伪造、变造的手册、单证、印章、账册、电子数据或者以其他方式逃避海关监管,擅自将海
关监管货物、物品、进境的境外运输工具,在境内销售的;
(四)使用伪造、变造的手册、单证、印章、账册、电子数据或者以伪报加工贸易制成品单位耗料量等
方式,致使海关监管货物、物品脱离监管的;
(五)以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管,擅自将保税区、出口加工区等海关特殊
监管区域内的海关监管货物、物品,运出区外的;
(六)有逃避海关监管,构成走私的其他行为的。
第八条
有下列行为之一的,按走私行为论处:
(一)明知是走私进口的货物、物品,直接向走私人非法收购的;
(二)在内海、领海、界河、界湖,船舶及所载人员运输、收购、贩卖国家禁止或者限制进出境的货物、
物品,或者运输、收购、贩卖依法应当缴纳税款的货物,没有合法证明的。
第九条
有本实施条例第七条、第八条所列行为之一的,依照下列规定处罚:
(一)走私国家禁止进出口的货物的,没收走私货物及违法所得,可以并处 100 万元以下罚款;走私国家
禁止进出境的物品的,没收走私物品及违法所得,可以并处 10 万元以下罚款;
(二)应当提交许可证件而未提交但未偷逃税款,走私国家限制进出境的货物、物品的,没收走私货物、
物品及违法所得,可以并处走私货物、物品等值以下罚款;
(三)偷逃应纳税款但未逃避许可证件管理,走私依法应当缴纳税款的货物、物品的,没收走私货物、物
品及违法所得,可以并处偷逃应纳税款 3倍以下罚款。
专门用于走私的运输工具或者用于掩护走私的货物、物品,2 年内 3 次以上用于走私的运输工具或者用
3
于掩护走私的货物、物品,应当予以没收。藏匿走私货物、物品的特制设备、夹层、暗格,应当予以没收或
者责令拆毁。使用特制设备、夹层、暗格实施走私的,应当从重处罚。
第十条
与走私人通谋为走私人提供贷款、资金、账号、发票、证明、海关单证的,与走私人通谋为走私人提
供走私货物、物品的提取、发运、运输、保管、邮寄或者其他方便的,以走私的共同当事人论处,没收违法
所得,并依照本实施条例第九条的规定予以处罚。
第十一条
报关企业、报关人员和海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的
企业,构成走私犯罪或者 1年内有 2次以上走私行为的,海关可以撤销其注册登记、取消其报关从业资格。
第三章 违反海关监管规定的行为及其处罚
第十二条
违反海关法及其他有关法律、行政法规和规章但不构成走私行为的,是违反海关监管规定的行为。
第十三条
违反国家进出口管理规定,进出口国家禁止进出口的货物的,责令退运,处 100 万元以下罚款。
第十四条
违反国家进出口管理规定,进出口国家限制进出口的货物,进出口货物的收发货人向海关申报时不能
提交许可证件的,进出口货物不予放行,处货物价值 30%以下罚款。
违反国家进出口管理规定,进出口属于自动进出口许可管理的货物,进出口货物的收发货人向海关申
报时不能提交自动许可证明的,进出口货物不予放行。
第十五条
进出口货物的品名、税则号列、数量、规格、价格、贸易方式、原产地、启运地、运抵地、最终目的
地或者其他应当申报的项目未申报或者申报不实的,分别依照下列规定予以处罚,有违法所得的,没收违法
所得:
(一)影响海关统计准确性的,予以警告或者处 1000 元以上 1万元以下罚款;
(二)影响海关监管秩序的,予以警告或者处 1000 元以上 3万元以下罚款;
(三)影响国家许可证件管理的,处货物价值 5%以上 30%以下罚款;
(四)影响国家税款征收的,处漏缴税款 30%以上 2倍以下罚款;
4
(五)影响国家外汇、出口退税管理的,处申报价格 10%以上 50%以下罚款。
第十六条
进出口货物收发货人未按照规定向报关企业提供所委托报关事项的真实情况,致使发生本实施条例第
十五条规定情形的,对委托人依照本实施条例第十五条的规定予以处罚。
第十七条
报关企业、报关人员对委托人所提供情况的真实性未进行合理审查,或者因工作疏忽致使发生本实施
条例第十五条规定情形的,可以对报关企业处货物价值 10%以下罚款,暂停其 6 个月以内从事报关业务或者
执业;情节严重的,撤销其报关注册登记、取消其报关从业资格。
第十八条
有下列行为之一的,处货物价值 5%以上 30%以下罚款,有违法所得的,没收违法所得:
(一)未经海关许可,擅自将海关监管货物开拆、提取、交付、发运、调换、改装、抵押、质押、留置、
转让、更换标记、移作他用或者进行其他处置的;
(二)未经海关许可,在海关监管区以外存放海关监管货物的;
(三)经营海关监管货物的运输、储存、加工、装配、寄售、展示等业务,有关货物灭失、数量短少或
者记录不真实,不能提供正当理由的;
(四)经营保税货物的运输、储存、加工、装配、寄售、展示等业务,不依照规定办理收存、交付、结
转、核销等手续,或者中止、延长、变更、转让有关合同不依照规定向海关办理手续的;
(五)未如实向海关申报加工贸易制成品单位耗料量的;
(六)未按照规定期限将过境、转运、通运货物运输出境,擅自留在境内的;
(七)未按照规定期限将暂时进出口货物复运出境或者复运进境,擅自留在境内或者境外的;
(八)有违反海关监管规定的其他行为,致使海关不能或者中断对进出口货物实施监管的。
前款规定所涉货物属于国家限制进出口需要提交许可证件,当事人在规定期限内不能提交许可证件的,
另处货物价值 30%以下罚款;漏缴税款的,可以另处漏缴税款 1 倍以下罚款。
第十九条
有下列行为之一的,予以警告,可以处物品价值 20%以下罚款,有违法所得的,没收违法所得:
(一)未经海关许可,擅自将海关尚未放行的进出境物品开拆、交付、投递、转移或者进行其他处置的;
5
(二)个人运输、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;
(三)个人运输、携带、邮寄超过规定数量但仍属自用的国家限制进出境物品进出境,未向海关申报但
没有以藏匿、伪装等方式逃避海关监管的;
(四)个人运输、携带、邮寄物品进出境,申报不实的;
(五)经海关登记准予暂时免税进境或者暂时免税出境的物品,未按照规定复带出境或者复带进境的;
(六)未经海关批准,过境人员将其所带物品留在境内的。
第二十条
运输、携带、邮寄国家禁止进出境的物品进出境,未向海关申报但没有以藏匿、伪装等方式逃避海关
监管的,予以没收,或者责令退回,或者在海关监管下予以销毁或者进行技术处理。
第二十一条
有下列行为之一的,予以警告,可以处 10 万元以下罚款,有违法所得的,没收违法所得:
(一)运输工具不经设立海关的地点进出境的;
(二)在海关监管区停留的进出境运输工具,未经海关同意擅自驶离的;
(三)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,中途改驶境外或者境内未设立海关的地点的;
(四)进出境运输工具到达或者驶离设立海关的地点,未按照规定向海关申报、交验有关单证或者交验
的单证不真实的。
第二十二条
有下列行为之一的,予以警告,可以处 5万元以下罚款,有违法所得的,没收违法所得:
(一)未经海关同意,进出境运输工具擅自装卸进出境货物、物品或者上下进出境旅客的;
(二)未经海关同意,进出境运输工具擅自兼营境内客货运输或者用于进出境运输以外的其他用途的;
(三)未按照规定办理海关手续,进出境运输工具擅自改营境内运输的;
(四)未按照规定期限向海关传输舱单等电子数据、传输的电子数据不准确或者未按照规定期限保存相
关电子数据,影响海关监管的;
(五)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,不按照
6
交通主管部门或者海关指定的路线行进的;
(六)载运海关监管货物的船舶、汽车不按照海关指定的路线行进的;
(七)进出境船舶和航空器,由于不可抗力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;
(八)无特殊原因,未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事
先通知海关的;
(九)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。
第二十三条
有下列行为之一的,予以警告,可以处 3万元以下罚款:
(一)擅自开启或者损毁海关封志的;
(二)遗失海关制发的监管单证、手册等凭证,妨碍海关监管的;(三)有违反海关监管规定的其他行为,
致使海关不能或者中断对进出境运输工具、物品实施监管的。
第二十四条
伪造、变造、买卖海关单证的,处 5 万元以上 50 万元以下罚款,有违法所得的,没收违法所得;构成犯
罪的,依法追究刑事责任。
第二十五条
进出口侵犯中华人民共和国法律、行政法规保护的知识产权的货物的,没收侵权货物,并处货物价值
30%以下罚款;构成犯罪的,依法追究刑事责任。
需要向海关申报知识产权状况,进出口货物收发货人及其代理人未按照规定向海关如实申报有关知识
产权状况,或者未提交合法使用有关知识产权的证明文件的,可以处 5 万元以下罚款。
第二十六条
报关企业、报关人员和海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的
企业,有下列情形之一的,责令改正,给予警告,可以暂停其 6个月以内从事有关业务或者执业:
(一)拖欠税款或者不履行纳税义务的;
(二)报关企业出让其名义供他人办理进出口货物报关纳税事宜的;
(三)损坏或者丢失海关监管货物,不能提供正当理由的;
7
(四)有需要暂停其从事有关业务或者执业的其他违法行为的。
第二十七条
报关企业、报关人员和海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的
企业,有下列情形之一的,海关可以撤销其注册登记、取消其报关从业资格:
(一)1 年内 3 人次以上被海关暂停执业的;
(二)被海关暂停从事有关业务或者执业,恢复从事有关业务或者执业后 1 年内再次发生本实施条例第
二十六条规定情形的;
(三)有需要撤销其注册登记或者取消其报关从业资格的其他违法行为的。
第二十八条
报关企业、报关人员非法代理他人报关或者超出海关准予的从业范围进行报关活动的,责令改正,处 5
万元以下罚款,暂停其 6 个月以内从事报关业务或者执业;情节严重的,撤销其报关注册登记、取消其报关
从业资格。
第二十九条
进出口货物收发货人、报关企业、报关人员向海关工作人员行贿的,撤销其报关注册登记、取消其报
关从业资格,并处 10 万元以下罚款;构成犯罪的,依法追究刑事责任,并不得重新注册登记为报关企业和取
得报关从业资格。
第三十条
未经海关注册登记和未取得报关从业资格从事报关业务的,予以取缔,没收违法所得,可以并处 10 万
元以下罚款。
第三十一条
提供虚假资料骗取海关注册登记、报关从业资格的,撤销其注册登记、取消其报关从业资格,并处 30
万元以下罚款。
第三十二条
法人或者其他组织有违反海关法的行为,除处罚该法人或者组织外,对其主管人员和直接责任人员予
以警告,可以处 5 万元以下罚款,有违法所得的,没收违法所得。
第四章 对违反海关法行为的调查
第三十三条
8
海关发现公民、法人或者其他组织有依法应当由海关给予行政处罚的行为的,应当立案调查。
第三十四条
海关立案后,应当全面、客观、公正、及时地进行调查、收集证据。
海关调查、收集证据,应当按照法律、行政法规及其他有关规定的要求办理。
海关调查、收集证据时,海关工作人员不得少于 2人,并应当向被调查人出示证件。
调查、收集的证据涉及国家秘密、商业秘密或者个人隐私的,海关应当保守秘密。
第三十五条
海关依法检查走私嫌疑人的身体,应当在隐蔽的场所或者非检查人员的视线之外,由 2 名以上与被检
查人同性别的海关工作人员执行。
走私嫌疑人应当接受检查,不得阻挠。
第三十六条
海关依法检查运输工具和场所,查验货物、物品,应当制作检查、查验记录。
第三十七条
海关依法扣留走私犯罪嫌疑人,应当制发扣留走私犯罪嫌疑人决定书。对走私犯罪嫌疑人,扣留时间不
超过 24 小时,在特殊情况下可以延长至 48 小时。
海关应当在法定扣留期限内对被扣留人进行审查。排除犯罪嫌疑或者法定扣留期限届满的,应当立即
解除扣留,并制发解除扣留决定书。
第三十八条
下列货物、物品、运输工具及有关账册、单据等资料,海关可以依法扣留:
(一)有走私嫌疑的货物、物品、运输工具;
(二)违反海关法或者其他有关法律、行政法规的货物、物品、运输工具;
(三)与违反海关法或者其他有关法律、行政法规的货物、物品、运输工具有牵连的账册、单据等资料;
(四)法律、行政法规规定可以扣留的其他货物、物品、运输工具及有关账册、单据等资料。
第三十九条
9
有违法嫌疑的货物、物品、运输工具无法或者不便扣留的,当事人或者运输工具负责人应当向海关提
供等值的担保,未提供等值担保的,海关可以扣留当事人等值的其他财产。
第四十条
海关扣留货物、物品、运输工具以及账册、单据等资料的期限不得超过 1 年。因案件调查需要,经直
属海关关长或者其授权的隶属海关关长批准,可以延长,延长期限不得超过 1 年。但复议、诉讼期间不计算
在内。
第四十一条
有下列情形之一的,海关应当及时解除扣留:
(一)排除违法嫌疑的;
(二)扣留期限、延长期限届满的;
(三)已经履行海关行政处罚决定的;
(四)法律、行政法规规定应当解除扣留的其他情形。
第四十二条
海关依法扣留货物、物品、运输工具、其他财产以及账册、单据等资料,应当制发海关扣留凭单,由海
关工作人员、当事人或者其代理人、保管人、见证人签字或者盖章,并可以加施海关封志。加施海关封志
的,当事人或者其代理人、保管人应当妥善保管。
海关解除对货物、物品、运输工具、其他财产以及账册、单据等资料的扣留,或者发还等值的担保,应
当制发海关解除扣留通知书、海关解除担保通知书,并由海关工作人员、当事人或者其代理人、保管人、
见证人签字或者盖章。
第四十三条
海关查问违法嫌疑人或者询问证人,应当个别进行,并告知其权利和作伪证应当承担的法律责任。违法
嫌疑人、证人必须如实陈述、提供证据。
海关查问违法嫌疑人或者询问证人应当制作笔录,并当场交其辨认,没有异议的,立即签字确认;有异
议的,予以更正后签字确认。
严禁刑讯逼供或者以威胁、引诱、欺骗等非法手段收集证据。
海关查问违法嫌疑人,可以到违法嫌疑人的所在单位或者住处进行,也可以要求其到海关或者海关指
定的地点进行。
10
第四十四条
海关收集的物证、书证应当是原物、原件。收集原物、原件确有困难的,可以拍摄、复制,并可以指定
或者委托有关单位或者个人对原物、原件予以妥善保管。
海关收集物证、书证,应当开列清单,注明收集的日期,由有关单位或者个人确认后签字或者盖章。
海关收集电子数据或者录音、录像等视听资料,应当收集原始载体。收集原始载体确有困难的,可以收
集复制件,注明制作方法、制作时间、制作人等,并由有关单位或者个人确认后签字或者盖章。
第四十五条
根据案件调查需要,海关可以对有关货物、物品进行取样化验、鉴定。
海关提取样品时,当事人或者其代理人应当到场;当事人或者其代理人未到场的,海关应当邀请见证人
到场。提取的样品,海关应当予以加封,并由海关工作人员及当事人或者其代理人、见证人确认后签字或者
盖章。
化验、鉴定应当交由海关化验鉴定机构或者委托国家认可的其他机构进行。
化验人、鉴定人进行化验、鉴定后,应当出具化验报告、鉴定结论,并签字或者盖章。
第四十六条
根据海关法有关规定,海关可以查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款。
海关查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款,应当出示海关协助查询通知
书。
第四十七条
海关依法扣留的货物、物品、运输工具,在人民法院判决或者海关行政处罚决定作出之前,不得处理。
但是,危险品或者鲜活、易腐、易烂、易失效、易变质等不宜长期保存的货物、物品以及所有人申请先行
变卖的货物、物品、运输工具,经直属海关关长或者其授权的隶属海关关长批准,可以先行依法变卖,变卖
所得价款由海关保存,并通知其所有人。
第四十八条
当事人有权根据海关法的规定要求海关工作人员回避。
第五章 海关行政处罚的决定和执行
第四十九条
海关作出暂停从事有关业务、暂停报关执业、撤销海关注册登记、取消报关从业资格、对公民处 1 万
11
元以上罚款、对法人或者其他组织处 10 万元以上罚款、没收有关货物、物品、走私运输工具等行政处罚
决定之前,应当告知当事人有要求举行听证的权利;当事人要求听证的,海关应当组织听证。
海关行政处罚听证办法由海关总署制定。
第五十条
案件调查终结,海关关长应当对调查结果进行审查,根据不同情况,依法作出决定。
对情节复杂或者重大违法行为给予较重的行政处罚,应当由海关案件审理委员会集体讨论决定。
第五十一条
同一当事人实施了走私和违反海关监管规定的行为且二者之间有因果关系的,依照本实施条例对走私
行为的规定从重处罚,对其违反海关监管规定的行为不再另行处罚。
同一当事人就同一批货物、物品分别实施了 2个以上违反海关监管规定的行为且二者之间有因果关系
的,依照本实施条例分别规定的处罚幅度,择其重者处罚。
第五十二条
对 2 个以上当事人共同实施的违法行为,应当区别情节及责任,分别给予处罚。
第五十三条
有下列情形之一的,应当从重处罚:
(一)因走私被判处刑罚或者被海关行政处罚后在 2年内又实施走私行为的;
(二)因违反海关监管规定被海关行政处罚后在 1 年内又实施同一违反海关监管规定的行为的;
(三)有其他依法应当从重处罚的情形的。
第五十四条
海关对当事人违反海关法的行为依法给予行政处罚的,应当制作行政处罚决定书。
对同一当事人实施的 2个以上违反海关法的行为,可以制发 1 份行政处罚决定书。
对 2个以上当事人分别实施的违反海关法的行为,应当分别制发行政处罚决定书。
对 2个以上当事人共同实施的违反海关法的行为,应当制发 1份行政处罚决定书,区别情况对各当事人
分别予以处罚,但需另案处理的除外。
12
第五十五条
行政处罚决定书应当依照有关法律规定送达当事人。
依法予以公告送达的,海关应当将行政处罚决定书的正本张贴在海关公告栏内,并在报纸上刊登公告。
第五十六条
海关作出没收货物、物品、走私运输工具的行政处罚决定,有关货物、物品、走私运输工具无法或者
不便没收的,海关应当追缴上述货物、物品、走私运输工具的等值价款。
第五十七条
法人或者其他组织实施违反海关法的行为后,有合并、分立或者其他资产重组情形的,海关应当以原法
人、组织作为当事人。
对原法人、组织处以罚款、没收违法所得或者依法追缴货物、物品、走私运输工具的等值价款的,应
当以承受其权利义务的法人、组织作为被执行人。
第五十八条
罚款、违法所得和依法追缴的货物、物品、走私运输工具的等值价款,应当在海关行政处罚决定规定
的期限内缴清。
当事人按期履行行政处罚决定、办结海关手续的,海关应当及时解除其担保。
第五十九条
受海关处罚的当事人或者其法定代表人、主要负责人应当在出境前缴清罚款、违法所得和依法追缴的
货物、物品、走私运输工具的等值价款。在出境前未缴清上述款项的,应当向海关提供相当于上述款项的
担保。未提供担保,当事人是自然人的,海关可以通知出境管理机关阻止其出境;当事人是法人或者其他组
织的,海关可以通知出境管理机关阻止其法定代表人或者主要负责人出境。
第六十条
当事人逾期不履行行政处罚决定的,海关可以采取下列措施:
(一)到期不缴纳罚款的,每日按罚款数额的 3%加处罚款;
(二)根据海关法规定,将扣留的货物、物品、运输工具变价抵缴,或者以当事人提供的担保抵缴;
(三)申请人民法院强制执行。
第六十一条
13
当事人确有经济困难,申请延期或者分期缴纳罚款的,经海关批准,可以暂缓或者分期缴纳罚款。
当事人申请延期或者分期缴纳罚款的,应当以书面形式提出,海关收到申请后,应当在10个工作日内作
出决定,并通知申请人。海关同意当事人暂缓或者分期缴纳的,应当及时通知收缴罚款的机构。
第六十二条
有下列情形之一的,有关货物、物品、违法所得、运输工具、特制设备由海关予以收缴:
(一)依照《中华人民共和国行政处罚法》第二十五条、第二十六条规定不予行政处罚的当事人携带、
邮寄国家禁止进出境的货物、物品进出境的;
(二)散发性邮寄国家禁止、限制进出境的物品进出境或者携带数量零星的国家禁止进出境的物品进出
境,依法可以不予行政处罚的;
(三)依法应当没收的货物、物品、违法所得、走私运输工具、特制设备,在海关作出行政处罚决定前,
作为当事人的自然人死亡或者作为当事人的法人、其他组织终止,且无权利义务承受人的;
(四)走私违法事实基本清楚,但当事人无法查清,自海关公告之日起满 3个月的;
(五)有违反法律、行政法规,应当予以收缴的其他情形的。
海关收缴前款规定的货物、物品、违法所得、运输工具、特制设备,应当制发清单,由被收缴人或者其
代理人、见证人签字或者盖章。被收缴人无法查清且无见证人的,应当予以公告。
第六十三条
人民法院判决没收的走私货物、物品、违法所得、走私运输工具、特制设备,或者海关决定没收、收
缴的货物、物品、违法所得、走私运输工具、特制设备,由海关依法统一处理,所得价款和海关收缴的罚款,
全部上缴中央国库。
第六章 附 则
第六十四条
本实施条例下列用语的含义是:
“设立海关的地点”,指海关在港口、车站、机场、国界孔道、国际邮件互换局(交换站)等海关监管
区设立的卡口,海关在保税区、出口加工区等海关特殊监管区域设立的卡口,以及海关在海上设立的中途监
管站。
“许可证件”,指依照国家有关规定,当事人应当事先申领,并由国家有关主管部门颁发的准予进口或
者出口的证明、文件。
“合法证明”,指船舶及所载人员依照国家有关规定或者依照国际运输惯例所必须持有的证明其运输、
14
携带、收购、贩卖所载货物、物品真实、合法、有效的商业单证、运输单证及其他有关证明、文件。
“物品”,指个人以运输、携带等方式进出境的行李物品、邮寄进出境的物品,包括货币、金银等。超
出自用、合理数量的,视为货物。
“自用”,指旅客或者收件人本人自用、馈赠亲友而非为出售或者出租。
“合理数量”,指海关根据旅客或者收件人的情况、旅行目的和居留时间所确定的正常数量。
“货物价值”,指进出口货物的完税价格、关税、进口环节海关代征税之和。
“物品价值”,指进出境物品的完税价格、进口税之和。
“应纳税款”,指进出口货物、物品应当缴纳的进出口关税、进口环节海关代征税之和。
“专门用于走私的运输工具”,指专为走私而制造、改造、购买的运输工具。
“以上”、“以下”、“以内”、“届满”,均包括本数在内。
第六十五条
海关对外国人、无国籍人、外国企业或者其他组织给予行政处罚的,适用本实施条例。
第六十六条
国家禁止或者限制进出口的货物目录,由国务院对外贸易主管部门依照《中华人民共和国对外贸易法》
的规定办理;国家禁止或者限制进出境的物品目录,由海关总署公布。
第六十七条
依照海关规章给予行政处罚的,应当遵守本实施条例规定的程序。
第六十八条
本实施条例自 2004 年 11 月 1 日起施行。1993 年 2 月 17 日国务院批准修订、1993 年 4 月 1 日海关总
署发布的《中华人民共和国海关法行政处罚实施细则》同时废止。