Customs Law of the People's Republic of China (Chinese and English Text)


Issuer: 
National People's Congress Standing Committee

中文版


The following translation was retrieved from the General Administration of Customs of the People's Republic of China Web site on November 4, 2009. The Chinese text was retrieved from the General Administration of Customs of the People's Republic of China Web site on November 4, 2009.


Customs Law of the People’s Republic of China

Chapter I General Provisions

Chapter II Inward and Outward Means of Transport

Chapter III Inward and Outward Goods

Chapter IV Inward and Outward Articles

Chapter V Customs Duties

Chapter VI Customs Security

Chapter VII Enforcement Supervision

Chapter VIII Legal Responsibilities

Chapter IX Supplementary Provisions

Chapter I General Provisions

Article 1 This Law is formulated for the purpose of safeguarding state sovereignty and national interests, strengthening Customs supervision and control, promoting exchanges with foreign countries in economic affairs, trade, science and technology, and culture and ensuring socialist modernization.

Article 2 The Customs of the People’s Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory (hereinafter referred to as the territory ). It shall, in accordance with this Law and other related laws and administrative regulations, exercise control over means of transport, goods, travellers’ luggage, postal items and other articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and articles), collect Customs duties and other taxes and fees, prevent and combat smuggling, compile Customs statistics and handle other Customs operations.

Article 3 The State Council sets up the Customs General Administration, which is charged with the responsibility of carrying unified administration of all the Customs offices throughout the country.

Customs offices are set up by the State at ports of entry open to foreign trade and at places and regions that require concentrated Customs operations. The subordination of one Customs office to another shall not be restricted by administrative divisions.

The Customs offices exercise their functions and powers independently in accordance with the law and are accountable to the Customs General Administration.

Article 4 In the Customs General Administration, the State sets up a special police department responsible for the investigation of smuggling crimes, which is staffed with special anti-smuggling police officers and charged with the responsibility of conducting investigations, making detentions and arrests, and carrying out preliminary inquiries related to smuggling cases under its jurisdiction.

The police department responsible for the investigation of smuggling crimes shall fulfill its responsibility of conducting investigations, making detentions and arrests and carrying out preliminary inquiries in accordance with the Criminal Procedure Law of the People’s Republic of China.

The police department responsible for the investigation of smuggling crimes may, based on relevant regulations of the State, set up its branch offices, which shall, in accordance with the law, hand over to the competent People’s Procuratorate for prosecution of the smuggling cases of which they have completed investigations under their jurisdiction.

Local public security organs at all levels shall assist the Customs police department responsible for the investigation of smuggling crimes to perform its duty according to law.

Article 5 The State maintains a counter-smuggling mechanism of joint suppression, unified handling and comprehensive governance. The Customs General Administration is responsible for organizing, coordinating and managing counter-smuggling initiatives. Detailed  regulations in this regard shall be formulated by the State Council.

Smuggling cases discovered by the concerned administrative enforcement departments and involving administrative penalties shall be handed over to the Customs for its settlement according to law; Those cases suspected of involving a crime shall be transferred to the Customs police department and local police department to be dealt with according to the division of their jurisdiction and following a legal procedure. 

Article 6 Customs shall exercise the following powers:

(a) to check inward and outward means of transport, examine inward and outward goods and articles, and detain those in violation of this Law or other relevant laws and administrative regulations;

(b) to examine the identification documents of persons entering or leaving the territory, interrogate the suspects violating this Law or other relevant laws and administrative regulations, and investigate the illegal activities thereof;

(c) to examine and replicate contracts, invoices, accounts, bills, records, documents, business letters and cables, audio and video products and other materials related to the inward and outward means of transport, goods and articles, and detain those relevant to the inward and outward means of transport, or goods and articles found in violation of this Law or other laws and administrative regulations;

(d) to search, within Customs surveillance zones and the designated coastal or land border area in the vicinity of a Customs office, the means of transport suspected of involving in smuggling activities, and the places suspected of concealing smuggled goods and articles, and search the body of smuggling suspects; to detain, subject to approval from the head of a regional Customs office or the head of its subordinate Customs office authorized by the former, the means of transport, and the goods and articles suspected of involving in smuggling activities, and the persons suspected of having committed a crime in smuggling; the length of detention of smuggling crime suspects shall be no longer than 24 hours, which may be extended to 48 hours under special circumstances; to search, while investigating a smuggling case beyond Customs surveillance zones and the designated coastal or land border area in the vicinity of a Customs office, subject to approval from the head of a regional Customs or that from the head of its subordinate Customs authorized by the former, and with the presence of the persons concerned, the means of transport suspected of involving in smuggling activities, and the places suspected of concealing smuggled goods and articles other than citizens’ residences. Provided a witness is present, the Customs is entitled to effect such examination without the presence of the person concerned and may detain the means of transport, goods, articles suspected of smuggling, as proved by evidence.

The designated coastal or land border areas shall be defined by the Customs General Administration and the public security department under the State Council in collaboration with the concerned provincial governments.

(e) to inquire while investigating a smuggling case, subject to approval from the head of a regional Customs or the head of its subordinate Customs authorized by the former, about the bank accounts and remittances of the suspected persons in financial institutions or postal services.

(f) to pursue, and continue to pursue beyond, Customs surveillance zones and the designated coastal or land border area in the vicinity of a Customs office, the means of transport or persons defying and escaping from Customs control for seizure and bring them back to be properly dealt with;

(g) to be equipped weapons to ensure proper fulfillment of its responsibility. Rules governing carriage and use of arms by Customs officers shall be formulated by the Customs General Administration in collaboration with public security department under the State Council, and approved by the State Council.

(h) to exercise other powers that is afforded to the Customs by the law and administrative regulations.

Article 7 Local authorities and departments of the State Council shall support the Customs establishments in performing their responsibilities according to law, without illegally giving intervention in the Customs enforcement operations.

Article 8 All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office. Under special circumstances where there is a need to enter or leave the territory temporarily at a place without a Customs office, permission shall be obtained from the State Council or the department authorized by the former, with all the Customs formalities duly completed in accordance with this Law.

Article 9 Unless otherwise provided for, the declaration of import or export goods and the payment of duties and taxes may be completed by the exporters or importers on their own, and such formalities may also be completed by their entrusted Customs clearing agent registered with the Customs.

The declaration on inward and outward articles and payment of duties thereon may be made by the owner of the articles or by his entrusted person.

Article 10 Any Customs clearing agent entrusted by the exporter or the importer of import or export goods to complete Customs formalities in the principal's name shall produce to the Customs a letter of authorization and comply with all the provisions governing the principal provided for in this Law.

Where a Customs clearing agent is entrusted by the importer or exporter of import or export goods to complete Customs formalities in its own name, it shall bear the same legal liability as the importer or exporter.

A principal shall, in the case of entrusting a Customs clearing agent to complete the Customs formalities, provide to the enterprise true information regarding the entrusted declaration. Enterprises so entrusted shall verify where appropriate the authenticity of the information provided by the principal.

Article 11 The importer or exporter of import or export goods, and the Customs clearing agent shall be registered with the Customs according to law to make the Customs declarations. Individuals making declarations to the Customs shall obtain the qualification in this field according to law. Any enterprise without registration with the Customs and any individual without obtaining qualification to make declarations to the Customs shall not be allowed to engage in making declarations to the Customs.

Any Customs clearing agent and individual engaged in making a declaration to the Customs shall not illegally make Customs declaration on behalf of others or go beyond their approved business scope.

Article 12 The concerned entity or individual shall give true answers to inquiries made by the Customs when performing their duty in accordance with the law, and be cooperative. No entity or individual shall obstruct the Customs from performing their duty.

Where Customs officers meet with violent resistance while carrying out their duty, the public security units and the People’s Armed Police performing related tasks shall provide assistance.

Article 13 The Customs shall establish a system whereby activities in violation of the provisions in this Law shall be reported.

All entities and individuals have the right to report to the Customs on activities violating the provisions of this Law.

The Customs shall give spiritual encouragement or material rewards to such entities or individuals for meritorious service in reporting or assistance which leads to the discovery and seizure of Customs offences in violation of this Law.

The Customs shall keep the identities of the reporters confidential.

Chapter II Inward and Outward Means of Transport

Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make an accurate declaration to the Customs, submit relevant papers for examination and accept Customs control and examination.

The inward and outward means of transport staying at a place with a Customs office shall not depart there unless permitted by the Customs.

Before a means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with control requirements of the Customs and complete Customs formalities. No means of transport is allowed to change its course and leave the territory unless it is properly cleared.

Article 15 The inward means of transport which has entered the territory but has not made the declaration to the Customs, and the outward means of transport which has cleared the Customs but has not left the territory shall move along the route specified by competent communication authorities. In the absence of such specifications, the routes shall be designated by the Customs.

Article 16 The Customs shall be notified in advance either by the person  in charge of the means of transport or by the relevant transport and communication department of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, where it will move to during its stay and when the loading or unloading of goods and articles will take place.

Article 17 The loading and unloading of import or export goods and articles onto and from any means of transport and embarking and disembarking of its passengers shall be subject to Customs control.

Upon completion of such loading and unloading, the person in charge of the means of transport shall submit to the Customs documents and records reflecting the actual situation of the loading and unloading.

Articles carried by individuals embarking on and disembarking from an inward and outward means of transport shall be truly declared to the Customs and be subject to Customs examination.

Article 18 When an inward and outward means of transport is being checked by the Customs, the person in charge of the means of transport shall be present, and open holds, cabins, rooms or doors of the means of transport at the request of the Customs. Where smuggling is suspected, the person in charge of the means of transport shall dismantle the part thereof which may conceal smuggled goods and articles, and remove the goods and materials.

In accordance with work requirements, the Customs may dispatch officers to perform duties on board the means of transport. The person in charge of the means of transport shall provide them with convenience.

Article 19 An inward means of transport belonging to countries or regions outside the territory or an outward means of transport domestically owned inside the territory shall not be transferred or devoted to other uses prior to completion of Customs formalities and payment of Customs duties.

Article 20 Where inward and outward vessels and aircraft are concurrently engaged in transportation of goods and passengers within the territory, Customs approval shall be obtained and requirements for Customs control shall be fulfilled.

Customs formalities shall be completed in the case of an inward and outward means of transport wishing to shift to domestic transport business.

Article 21 Coastal transport vessels, fishing boats and ships engaged in specific operations at sea may not carry, obtain on an exchange basis, purchase and transfer inward and outward goods and articles without the Customs approval.

Article 22 When, owing to force majeure, an inward or outward vessel or aircraft is forced to berth, land or jettison and discharge goods and articles at a place without a Customs office, the person in charge of the means of transport shall immediately report to the Customs office nearby.

Chapter III Inward and Outward Goods

Article 23 Import goods, throughout the period from the time of  arrival in the territory to the time of accomplishment of all Customs formalities, export goods, throughout the period from the time of declaration to the Customs to the time of departure from the territory; and transit, transshipment and through goods, throughout the period from the arrival in the territory to the time of departure from the territory, shall be subject to Customs control.

Article 24 The importer of import goods and the exporter of export goods shall make an accurate declaration and submit the import or export licensing documents and relevant papers to the Customs for examination. In the absence of import or export licensing documents; goods subject to import or export restrictions by the State shall not be released. Specific measures for handling such matters shall be enacted by the State Council.

Declaration of import goods shall be made to the Customs by the  importer within 14 days of the declaration of the arrival of the means of transport; declaration of export goods shall be made by the exporter upon the arrival of the goods at Customs surveillance zone, and 24 hours prior to loading unless otherwise specially approved by the Customs.

Where the importer fails to declare the import goods within the time limit prescribed in the proceeding paragraph, a fee for delayed declaration shall be imposed by the Customs.

Article 25 Declaration for import and export goods shall be made in paper form and by electronic means.

Article 26 After the acceptance by the Customs, goods declaration and the relevant documents as well as their contents are not allowed to be  amended or withdrawn unless the reason is deemed valid and approved by the Customs.

Article 27 Prior to the declaration, the importer of the import goods, upon the approval of the Customs, may check goods or draw samples. The goods required for quarantine according to law, shall not be drawn samples unless they are qualified for the quarantine standard.

Article 28 All import and export goods shall be subject to Customs examination. While the examination is being carried out, the importer of the import goods or the exporter of the export goods shall be present and responsible for moving the goods and opening and restoring the package. The Customs shall be entitled to examine or re-examine the goods or take samples from them without the presence of the importer or the exporter whenever it considers this necessary.

Import and export goods may be exempted from examination if an  application has been made by the importer or exporter and approved by the Customs General Administration.

Article 29 Unless specially approved by the Customs, import and export goods shall be released upon Customs endorsement only after the payment of duties and taxes or the provision of security by the importer or exporter.

Article 30 Where the importer of the import goods fails to declare the import goods to the Customs within three months of the declaration of the arrival of the means of transport, the goods shall be taken over and sold off by the Customs according to law. After the costs of  transport, loading and unloading and storage and the duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the importer provided that he submits an application to the Customs within one year of the sale of the goods; those restricted for importation by the State subject to the licensing documents which fails to be submitted, shall not be returned. If nobody applies within the time limit, or the money shall not be returned, the money shall be turned over to the State Treasury.

Inward goods misdischarged or over-discharged confirmed by the  Customs may be taken out of the territory or imported upon completion of necessary formalities by the person in charge of the means of transport carrying the goods or the importer or the exporter of the goods within three months of the discharging. When necessary, an extension of three months may be granted through Customs approval. If the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the provisions laid down in the preceding paragraph.

Where goods listed in the preceding two paragraphs are not suitable for storage over long period, the Customs may, according to actual circumstances, dispose of them before the time limit is reached.

Import goods declared to be abandoned by the importer or the owner shall be taken over and sold off by the Customs according to law. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.

Article 31 Goods that are temporarily imported or exported with the approval of the Customs shall be re-transported out of or into the territory within six months. An extension may be granted in special circumstances through Customs approval.

Article 32 The operation of the storage, processing, assembling, exhibition, transportation and consignment sales of bonded goods, and the operation of duty free shop shall be complied with the requirements of Customs control and approved by as well as registered with the Customs.

The transfer of ownership of the bonded goods and their being admitted to and removed from the bonded premises are subject to the Customs formalities concerned, Customs control and examination.

Article 33 The enterprises dealing with inward processing are required to register with the Customs with relevant authorized documents and contracts of inward processing. The yield rate of the products resulting from inward processing shall be fixed by the Customs in accordance with the relevant provisions.

The products resulting from inward processing shall be re-exported within the time limit. The imported materials used in the operation approved by the State to be bonded, are subject to closing the case after verification by the Customs; those duties and taxes collected in advance shall be granted repayment in accordance with the relevant provisions.

The Customs shall collect duties and taxes on the bonded materials according to law against the approved documents on importation for home use for certain reasons, provided that the bonded materials for or the products from inward processing are placed under home use. Where restrictions are laid down by the State, licensing documents for importation shall also be required to be submitted to the Customs.

Article 34 The special Customs controlling areas such as bonded areas authorized by the State Council to be established in the territory of the People's Republic of China, shall be in the execution of control by the Customs in accordance with the relevant national provisions.

Article 35 Customs formalities for import goods shall be completed by the importer at the Customs office through which the goods enter the territory; those for export goods shall be completed by the exporter at the Customs office through which the goods depart from the territory.

If applied for by the importer or the exporter and approved by the Customs, Customs formalities for import goods may be completed at the Customs office of destination, and those for export goods at the Customs office of departure. The transport under Customs transit shall comply with the control requirements by the Customs. When necessary, the goods may be transported under Customs escort.

Where the goods enter or leave the territory by electric cables, pipelines or other special means of conveyance, the importers shall report at regular intervals to the designated Customs office and complete Customs formalities as required.

Article 36 All transit, transshipment and through goods shall be truthfully declared by the carrier to the Customs office through which the goods enter the territory, and shall be transported out of the territory within the designated time limit.

The Customs may examine such goods whenever it considers this necessary.

Article 37 The goods under Customs control, without Customs permission, shall not be opened, taken, delivered, forwarded, changed, repacked, mortgaged, pledged, held a lien, transferred the ownership, changed the marks, used for other purpose or disposed by other means.

Seals affixed by the Customs shall not be opened or broken without Customs authorization.

Where a people's court delivers a verdict, ruling or an administrative authority concerned makes a decision to dispose of the goods under Customs control, the person concerned is required to accomplish all the necessary Customs formalities.

Article 38 The enterprises dealing in storage of Customs warehoused goods are required to be registered with the Customs and complete the formalities of receipt, storage and delivery in accordance with Customs provisions.

The storage of the goods under Customs control outside Customs surveillance zone is subject to Customs approval and control.

Those violating the provisions of the preceding two paragraphs or  causing destruction or irrecoverable loss of the goods, with the exception of force majeure, the person who is responsible for keeping the goods under Customs control, is subject to the payment of duties and taxes as well as legal liability accordingly.

Article 39 The Customs General Administration shall draw up,  independently or jointly with the departments concerned under the State Council, rules for control over inward and outward containers; rules for control over the salvage of inward and outward goods and sunken vessels; rules for control over inward and outward goods involved in small volumes of border transactions and other rules over inward and outward goods not specified concretely in this Law.

Article 40 Where the State specifies the provisions in respect of prohibitions or restrictions on inward and outward goods and articles, Customs shall carry out control in accordance with laws, administrative regulations, and the provisions of the State Council or the provisions laid down by its departments concerned who are authorized upon laws and administrative regulations. The detailed rules of control shall be specified by the Customs General Administration.

Article 41 The origin of import and export goods shall be determined according to the provisions on the rules of origin laid down by the State.

Article 42 The classification of import and export goods shall be decided according to the provisions on the classification of commodities laid down by the State.

Customs may require the importer of import goods and the exporter of export goods to provide with the information indispensable for determination of classification. Customs may, whenever necessary, carry out laboratory analysis and inspection and such results confirmed by Customs shall be taken as the basis of classification.

Article 43 Customs may issue administrative rulings on pre-classification, etc. in respect of goods intended to be imported and exported subject to the written application by importer of import goods and exporter of export goods.

The administrative rulings on pre-classification of certain goods, etc. shall apply to other identical import and export goods.

The administrative rulings on classification made by Customs shall be publicized.

Article 44 Customs may carry out protection of intellectual property rights, which are related to import and export goods according to laws and regulations.

Where the status of intellectual  property rights need to be declared to the Customs, the importer of import goods and the exporter  of export goods as well as their agents are required to make an accurate declaration and submit legal certificates for intellectual property rights to the Customs according to the provisions of the State.

Article 45 Customs are entitled to carry out Customs audit over  accounts, accounting vouchers, declaration documents and other relevant information as well as the import and export goods of the enterprises and institutions directly related to import and export within the period of three years from the date of release of import and export goods or within the period when the bonded goods, goods relieved or deducted from duties and taxes are subject to Customs control and of three years thereafter. The detailed rules shall be laid down by the  State Council.

Chapter IV  Inward and Outward Articles

Article 46 Inward and outward luggage carried by travellers and inward and outward postal items shall be limited to reasonable quantities for personal use and subject to Customs control.

Article 47 All inward and outward articles shall be accurately declared to the Customs by the owner and subject to Customs examination.

Seals affixed by the Customs are not allowed to be opened or broken without authorization.

Article 48 The loading, unloading, transshipment and transit of inward and outward mailbags shall be subject to Customs control. A waybill shall be submitted to the Customs by the postal service.

The postal service shall inform the Customs in advance of the schedule for the opening and sealing of international mailbags. The Customs shall dispatch officers on time for the purpose of control and examination on the spot.

Article 49 Inward and outward postal items are not allowed to be posted  or delivered by the operators unless they have been released after Customs examination.

Article 50 Articles upon approval by and registration with the Customs, temporarily entering or leaving the territory with the exemption from duties and taxes, are required to be taken out or brought in by the person, who originally carried them into or outside the territory. 

Transit passengers are not allowed to leave in the territory, the articles they bring in, without Customs approval.

Article 51 The Customs shall, in accordance with Article 30 of this  Law, dispose of the inward and outward articles declared to be abandoned by the owner, the articles for which the Customs formalities are not completed or to which no one makes a claim and inward postal items which can neither be delivered nor be returned.

Article 52 Inward and outward articles for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with in accordance with the related laws and administrative regulations.

Chapter V  Customs Duties

Article 53 Customs duties shall be collected on goods permitted to be imported or exported and on articles permitted to enter or leave the territory by the Customs according to law.

Article 54 The importer of import goods, the exporter of export goods and the owner of inward and outward articles shall be the persons obliged to pay Customs duties.

Article 55 The Customs valuation of import and export goods shall be determined by the Customs on the basis of the transaction value of the goods. If the transaction value cannot be ascertained, the Customs valuation shall be determined by the Customs according to law.

The Customs valuation of import goods shall include the value of  the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are unloaded at the entering point of the territory of the People’s Republic of China; the Customs valuation of export goods shall include the value of the goods, cost of transport, charges associated with transport of the goods and cost of insurance occurred before the goods are loaded at the leaving point of the territory of the People’s Republic of China, from which the amount of export duties shall be deducted.

The Customs valuation of inward and outward articles shall be determined by the Customs according to law.

Article 56 Duty reduction or exemption shall be granted to the following import and export goods and inward and outward articles:

(a) advertising items and trade samples of no commercial value;

(b) materials presented free of charge by foreign governments and international organizations;

(c) goods to which damage and loss occurred prior to Customs release;

(d) articles of a quantity or value within the fixed limit;

(e) other goods and articles specified by law as items subject to duty reduction or exemption; and

(f) goods and articles specified as items subject to duty reduction or exemption by international treaties to which the People's Republic of China either a contracting party or an acceding party.

Article 57 Duty reduction or exemption may be granted to import and export goods of specific areas, specific enterprises or for specific purposes. The State Council shall define the scope and formulate the rules of such duty reduction or exemption.

All import goods to which duty reduction or exemption have been granted in accordance with the preceding paragraph shall be used only in specific areas, specific enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties are paid.

Article 58 Ad hoc duty reduction or exemption not within the scope specified in Article 56 and the first paragraph of Article 57 of this Law shall be decided by the State Council.

Article 59 Temporary duty reduction or exemption shall be granted to  goods approved by the Customs as temporary import or export goods and to bonded goods imported by special permission after the importer or exporter of the goods submits to the Customs a deposit of an amount equal to the duties or provides a security.

Article 60 The person obliged to pay the Customs duties and taxes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum. In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs. Where the person obliged to pay the Customs duties and taxes or the surety fails to pay the duties within 3 months, the Customs may take the following coercive measures on approval of the director of regional Customs or the authorized director of the subordinate Customs:

(a) to notify the bank of deposit of the person concerned or other financial institution to deduct the amount of duties due from its deposits in written form;

(b) to offset the duties and taxes with the proceeds from the  selling of the goods subject to duty payment according to law;

(c) to detain and sell the goods or other property of the person concerned at an amount which is equal to the payable duties and taxes to offset the duties according to law;

Customs shall impose a fee for delayed payment of duties which has not been paid by the obligatory duty payer or the surety at the same time while taking the coercive measures

The payment of duties on inward or outward articles shall be made  prior to their release by the obligatory duty payer.

Article 61 Where there is an obvious indication of transferring, concealing the duty-payable goods and other property by the obligatory duty payer of the import or export goods before the due date of duty payment, the Customs may ask the obligatory duty payer to provide a security; If he cannot provide a security for duty payment, the Customs may take the following measures to secure the collection of duties and taxes on approval of the director of regional Customs or the authorized director of the subordinate Customs:

(a) to notify the bank in which the obligatory duty payer has opened an account or other financial institution to suspend paying the amount of duties due from the deposits of the duty payer in written form;

(b) to detain the goods or other property which are equal to the value of the duties to be paid

The Customs shall discharge the measures to secure the duties as  soon as the obligatory duty payer pays the duties before the due date of duty payment; The Customs may, on approval of the director of regional Customs or the authorized director of subordinate Customs, inform the bank in which the obligatory duty payer has opened an account or other financial institution to deduct the amount of duties due from the deposits which has been suspended in written form, or sell the goods or other property detained to offset the duties according to law.

If the measures to secure duties are taken in an improper way, or the Customs fails to discharge the measures for secure  the Customs duties when the obligatory duty payer has paid the duties before the due date, and damages are caused to the legitimate interest of the obligatory duty payer, the Customs shall bear its compensation liability according to law.

Article 62 Where the Customs finds that the duties are short-levied  or not levied on a consignment of import or export goods or on inward or outward articles after the release, the Customs shall collect the money payable from the obligatory duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within 3 years.

Article 63 Where the duties are over-levied, the Customs, upon discovery, shall refund the money without delay. The obligatory duty payer may ask the Customs for refunding within one year of the date of duty payment.

Article 64 Where the obligatory duty payer is involved in a dispute  over duty payment with the Customs, he shall pay the duties, and may apply for administrative reconsideration in accordance with relevant provisions; if the decision is still considered unacceptable, he may file a suit in a people’s court according to law.

Article 65 The collection of taxes collected by the Customs on behalf of other government departments at importation of the goods shall be dealt in accordance with relevant provisions for collection of Customs duties.

Chapter VI Customs Security

Article 66 In case where the importer or exporter asks the Customs to  release the goods before the determination of goods classification or Customs valuation, or presentation of effective declaration documents or completion of other Customs formalities, the Customs shall release the goods against the securities provided by the importer or exporter which is compatible with his legal obligation according to law. Securities shall not be required in case as provided by laws and administrative regulations.

Laws and administrative regulations specially provided for the securities for obligation of fulfilling Customs formalities shall be abided by first.

The Customs shall not release goods against securities in circumstances where the import or export goods and inward or outward articles related are subject to national restriction and relevant license or documents could not be provided, and other circumstances where the laws and administrative regulations have provided for.

Article 67 Any legal person, other organization and natural person who is capable of fulfilling Customs security may be the surety, unless the law otherwise provided.

Article 68 The guarantor may provide security by the following property and rights:

(a) Chinese Yuan (Renminbi) and other convertible currencies;

(b) draft, cashier’s check, check, bond and certificate of deposit;

(c) letter of guarantee issued by the bank and other financial institutions; and

(d) other property and rights ratified by the Customs according to law.

Article 69 The surety shall assume his obligation within the guaranty period. The guarantor’s performance of security obligation shall not prevent the guaranteed from fulfilling other Customs  formalities.

Article 70 Regulations on Customs securities shall be formulated by the State Council.

Chapter VII Enforcement Supervision

Article 71 Customs shall, in the course of carrying out duties, abide by laws and regulations, safeguard national interests, enforce the law strictly in pursuant to the legal authorization and procedure and accept supervision.

Article 72 Customs personnel shall enforce the law impartially, be probity and self-disciplined, devote himself to his duties, render services with civility, and shall not commit the following acts:

(a) to shield, connive at smuggling or collude with others in smuggling;

(b) to illegally confine personal disengagement, search body, residence or premises, inspect or detain means of transport, goods and articles;

(c) to seek expedience for oneself or others by jobbery;

(d) to extort or receive bribery;

(e) to betray the State, commercial and Customs operational  confidentiality;

(f) to abuse powers, intentionally create difficulties or delay in supervision or inspection;

(g) to purchase, distribute or occupy confiscated smuggling goods and articles illicitly

(h) to engage or engage in disguised form in profit-making  operations;

(i) to carry out duties in violation of legal procedures or exceed the authorization;

(j) other malpractice.

Article 73 Customs shall, according to the necessity of carrying out duties in compliance with laws and regulations, strengthen Customs personnel construction and make them possess good political and operational qualifications.

The Customs professional staff shall have legal and relevant professional knowledge, conform to the job requirements of special post set by Customs.

Customs shall, in accordance with national regulations, take examination openly, assess strictly and employ selectively by excellency while recruiting personnel.

Customs shall conduct training and assessment to its personnel in political ideology, legal system and Customs operation. Customs personnel must accept training and assessment periodically, whoever fail to pass the examinations shall not keep carrying out duties.

Article 74 The Customs General Administration  shall implement the periodical rotating system for the heads of local Customs ;

The head of Customs shall report to his superior Customs about his work, present the situations on carrying out his duties accurately. The Customs General Administration shall assess the directors of regional Customs periodically, and the regional Customs shall assess the heads of its subordinate Customs periodically.

Article 75 The administrative enforcement of Customs and its personnel shall accept the supervision of supervising departments in accordance with law; the anti-smuggling police shall accept the supervision of the People’s Procuratorate when proceeding investigations。

Article 76 The auditing department conducts audit supervision on fiscal income and expenses of Customs, and it has the right to run special audit investigation on matters related to national fiscal income and expenses handled by Customs.

Article 77 The superior Customs shall conduct supervision over enforcement of the Customs at a lower level. The superior Customs may alter or repeal any inadequate settlement or decision according to law made by Customs at a lower level.

Article 78 Customs shall, in accordance with the provisions of this Law and other related laws and administrative regulations, establish and strengthen internal surveillance system, conduct supervision and inspection on the execution of laws and administrative regulations and the observance of disciplines by its personnel.

Article 79 The responsibility and authorization of the main posts in charge of documents examination, inspection and release of goods, external auditing and investigation inside Customs shall be clear, and  these posts should be separated and restricted mutually.

Article 80 Any entity and individual shall have the right to accuse and impeach the acts of Customs and its personnel that violate the laws and disciplines. The departments receiving the accusations and impeachment shall investigate in time according to their respective responsibilities by law where they have the right to do so. The departments receiving the accusations and impeachment and those are responsible for dealing with this matters shall keep secrecy for libelants and prosecutors.

Article 81 While investigating and handling cases of illegality, Customs personnel shall withdraw in any of the following situations:

(a) Where he is a party or a close relative of a party to the case;

(b) Where he or his close relative has an interest in the case;

(c) Where he has any other relations with a party to the case that could affect the impartial settlement of the case.

Chapter VIII Legal Responsibilities

Article 82 Breach of this Law and relevant laws and administrative regulations, evasion of Customs control, defraud payable impost, elusion of national inward and outward prohibition or restriction in any of the situations listed below shall be deemed as smuggling:

(a) to transport, carry or mail into or out of the territory goods and articles prohibited or restricted by the State from entering or leaving the territory or goods and articles subject to render duties and taxes according to law ;

(b) to sell within the territory,  without Customs permission and without having paid the payable duties and taxes or producing relevant licensing document, bonded goods, goods under specific duty reduction or exemption and other goods, articles or inward foreign means of transport under Customs control;

(c) to have other acts evading Customs supervision and control that constitute smuggling;

If any of the acts listed in the preceding paragraph does not  constitute the crime of smuggling, the Customs may, while confiscating  the smuggled goods, articles and illegal proceeds obtained therefrom, concurrently impose a fine on the person or persons concerned; goods or articles that are specially or repeatedly used for smuggling, means of transport that are specially or repeatedly used for smuggling shall be confiscated, equipment specially made for concealing smuggled goods or articles shall be demolished or confiscated.

Where any of the acts listed in the first paragraph of this Article that constitutes a crime, the person or persons concerned shall be investigated for criminal liability according to law.

Article 83 Any of the following acts shall be deemed as smuggling actions and punished in accordance with the provisions of Article 82 of this Law:

(a) whoever purchases the imported goods or articles by smuggling directly and illegally from the smugglers;

(b) vessels and their crew members which transport, purchase or sell goods or articles prohibited or restricted by the State from being imported or exported, or transport, purchase or sell goods subject to duties and taxes according to law  without legal certificates in inland sea, territorial waters, boundary rivers and boundary lakes.

Article 84 Whoever counterfeits, falsifies, purchases or sells Customs  documents, conspires with smugglers and provides loans, funds, account numbers, invoices, certificates or Customs documents, conspires with smugglers and provides transport, storage, mailing or other conveniences, where the case constitutes a crime he shall be investigated for criminal liability according to law; where the case does not yet constitute a crime, the Customs may, while confiscate the illegal proceeds obtained therefrom, concurrently impose a fine on the person or persons concerned.

Article 85 Any individual who carries or mails articles for personal use into or out of the territory in a quantity exceeding the reasonable limit fails to declare to Customs according to law shall be ordered to pay the duties and a fine may be imposed thereof.

Article 86 A fine may be imposed for any of the following acts which violate this Law and the illegal proceeds obtained therefrom shall be confiscated if there any:

(a) for a means of transport to enter or leave the territory at a place without a Customs office;

(b) to fail to inform the Customs of the arrival or departure time, the place of stay or any change of the place of an inward or outward means of transport;

(c) to fail to declare truthfully to the Customs the import or export of goods or articles or the transit, transshipment and through goods;

(d) to fail to accept ,in accordance with relevant provisions, the check and inspection by Customs of the means of transport, goods or articles entering or leaving the territory;

(e) for an inward or outward means of transport to load or unload inward or outward goods or articles or embark or disembark passengers without Customs approval;

(f) for an inward or outward means of transport staying at a place with Customs office to leave without Customs approval;

(g) for an inward or outward means of transport, on the way from a place with Customs office to another, failing to complete the Customs formalities and without Customs approval, to move out of the territory or to a place within the territory without Customs office;

(h) for an inward or outward means of transport to engage concurrently or change to engage in domestic transport without Customs approval;

(i) for an inward or outward vessel or aircraft which, due to force majeure, being forced to anchor or descend at a place without Customs office, or chuck or unload goods or articles within the territory, to fail to report to Customs nearby without reasonable excuse;

(j) to open and dismantle, collect, deliver, forward, transpose, refit, mortgage, impawn, keep, transfer, replace label, shift to other use or conduct other treatment on goods under Customs supervision and control without Customs permission;

(k) to open or break Customs seals without permission;

(l) while engaging in such operations as transportation, storage and process of goods under Customs supervision and control, the records of loss of goods or related records are untrue without reasonable excuse; or

(m) to have any other acts violating provisions of Customs supervision and control.

Article 87 Where an enterprise approved by Customs engaging in related operations violates relevant provisions of this Law, Customs may order it to correct, render it a warning, suspend it from engaging in related operations or revoke its registration.

Article 88  Whoever engages in declaration business without Customs registration or occupation qualification of declaration shall be banned by Customs, the illegal proceeds obtained therefrom shall be confiscated, and a fine shall be imposed concurrently;

Article 89 Where a Customs clearing agent or its staff engaging in  declaration declares on behalf of others illegally or conducts its declaration operation that exceeds its business scope, Customs may order it to correct, impose a fine on it or suspend it from operating; if the circumstance is serious, Customs may revoke its declaration registration or its occupation qualification for declaration.

Article 90 Where an importer of import goods or an exporter of export  goods, a Customs clearing agent or its staff bribes Customs personnel, Customs may revoke its declaration registration or its occupation qualification and concurrently impose a fine; whoever constitutes a crime shall be investigated for criminal liability according to law and shall not be re-registered to be a Customs clearing agent or re-acquire a declaration qualification certificate.

Article 91 Whoever imports or exports goods which constitute  infringement on the intellectual property rights under protection by laws and administrative regulations of the People’s Republic of China which violating the provisions of this Law, the infringing goods shall be confiscated by Customs and a fine shall be imposed thereof; where the case constitutes a crime the person or persons concerned shall be investigated for criminal liability according to law.

Article 92 Goods, articles or means of transport detained by Customs according to law shall not be disposed of before the People’s Court makes a judgement or Customs makes a decision of punishment. However, hazard  goods or such goods and articles not suitable for storage for a long time as fresh and live ones, perishable ones or easy to be expired ones and goods or articles that the owner applies to sell off in advance may, on approval of director of regional Customs or the authorized director of a subordinate Customs, be sold off in advance according to law, and Customs shall keep the money thus obtained and inform the owner of the goods or articles.

The smuggled goods or articles, illegal proceeds obtained  therefrom, means of transport or equipment specially made for smuggling being confiscated by judgement of the People’s Court or punishment decision of Customs shall be disposed by Customs according to law, the money thus obtained and the fine imposed by Customs shall be turned over to the State Treasury.

Article 93 Where a person concerned refuses to carry out punishment  decision of Customs overdue nor apply for reviewing or file a lawsuit to the People’s Court, the Customs giving the punishment decision may hand over his security or, sell off the detained goods, articles or means of transport of the party and hand over the money thus obtained according to law, or apply to the People’s Court for a compulsory execution.

Article 94 When inspecting inward and outward goods and articles, Customs shall compensate for the actual loss where it causes damage to goods and articles being inspected.

Article 95 Customs shall bear compensation liability when illegally detaining goods, articles and means of transport and rendering losses in legal rights and interests of the person concerned.

Article 96 Customs personnel shall be imposed upon administrative  sanctions according to law where he has any of the acts listed in Article 72 of this Law; the illegal proceeds obtained therefrom shall be confiscated if there any; where the case constitutes a crime they shall be investigated for criminal liability according to law.

Article 97 Where fiscal income and expenses of a Customs breach laws  and regulations, it shall be treated according to the provisions of laws and regulations by the auditing department and relevant departments; the person in charge which bearing direct responsibilities and other persons directly responsible shall be imposed upon administrative sanctions according to law; where the case constitutes a crime they shall be investigated for criminal liability according to law.

Article 98 Failing to keep secrecy for labelant, accuser or informant according to the provisions of this Law, the person in charge which bearing direct responsibilities and other persons directly responsible shall be imposed upon administrative sanctions according to law by the entity to which they belong or relevant entities.

Article 99 Where Customs personnel fail to withdraw according to the provisions of this Law in investigating and handling cases of illegality, the person in charge which bearing direct responsibilities and other persons directly responsible shall be imposed upon disciplinary sanctions according to law.

Chapter IX Supplementary Provisions

Article 100 Terms used in this Law are defined as follows:

The term "regional Customs" means the Customs under the direct leadership of the Customs General Administration and responsible for the administration of the Customs work in a certain area. The term “subordinate Customs” means the Customs under the leadership of a regional Customs and dealing with specific Customs formalities.

The term "inward and outward means of transport" means various vessels, vehicles, aircraft and animals of burden which enter or leave the territory carrying persons, goods and articles.

The term "transit, transshipment and through goods" means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory. Among them,  "transit goods" are those which pass through the territory by land,  "transshipment goods" are those which do not pass through the territory  by land but call for a change of the means of transport at a place with a Customs office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft.

The term "goods under Customs control" means import and export goods, transit goods, transshipment goods and through goods listed under Article 23 of this Law, goods granted with specific duty reduction and exemption, temporary import and export goods, bonded goods and other inward and outward goods for which Customs formalities have not been completed.

The term "bonded goods" means goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory.

The term "Customs surveillance zone" means any seaport, railway and highway station, airport, border pass or international postal matter  exchange where there is a Customs office, any other place where Customs control is conducted, or any place without a Customs office but which has been approved by the State Council as a point of entry into and exit from the territory.

Article 101 The State Council will draw up rules governing the control over the means of transport, goods and articles of other parts of the territory entering and leaving the Special Economic Zone and other specially designated areas.

Article 102 This Law goes into effect as of July 1, 1987 whereupon the Provisional Customs Law of the People's Republic of China promulgated by the Central People's Government on April 18,1951 is annulled therefrom.


中华人民共和国海关法

中华人民共和国海关法

(1987年1月22日第六届全国人民代表大会常务委员会第十九次会议通过 根据2000年7月8日第九届全国人民代表大会常务委员会第十六次会议 《关于修改〈中华人民共和国海关法〉的决定》修正)

目 录

第一章 总 则

第二章 进出境运输工具

第三章 进出境货物

第四章 进出境物品

第五章 关 税

第六章 海关事务担保

第七章 执法监督

第八章 法律责任

第九章 附 则

第一章 总 则

第一条 为了维护国家的主权和利益,加强海关监督管理,促进对外经济贸易和科技文化交往,保障社会主义现代化建设,特制定本法。

第二条中华人民共和国海关是国家的进出关境(以下简称进出境)监督管理机关。海关依照本法和其他有关法律、行政法规,监管进出境的运输工具、货物、行李物品、邮递物品和其他物品(以下简称进出境运输工具、货物、物品),征收关税和其他税、费,查缉走私,并编制海关统计和办理其他海关业务。

第三条 国务院设立海关总署,统一管理全国海关。

国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系,不受行政区划的限制。

海关依法独立行使职权,向海关总署负责。

第四条 国家在海关总署设立专门侦查走私犯罪的公安机构,配备专职缉私警察,负责对其管辖的走私犯罪案件的侦查、拘留、执行逮捕、预审。

海关侦查走私犯罪公安机构履行侦查、拘留、执行逮捕、预审职责,应当按照《中华人民共和国刑事诉讼法》的规定办理。

海关侦查走私犯罪公安机构根据国家有关规定,可以设立分支机构。各分支机构办理其管辖的走私犯罪案件,应当依法向有管辖权的人民检察院移送起诉。

地方各级公安机关应当配合海关侦查走私犯罪公安机构依法履行职责。

第五条 国家实行联合缉私、统一处理、综合治理的缉私体制。海关负责组织、协调、管理查缉走私工作。有关规定由国务院另行制定。

各有关行政执法部门查获的走私案件,应当给予行政处罚的,移送海关依法处理;涉嫌犯罪的,应当移送海关侦查走私犯罪公安机构、地方公安机关依据案件管辖分工和法定程序办理。

第六条 海关可以行使下列权力:

(一)检查进出境运输工具,查验进出境货物、物品;对违反本法或者其他有关法律、行政法规的,可以扣留。

(二)查阅进出境人员的证件;查问违反本法或者其他有关法律、行政法规的嫌疑人,调查其违法行为。

(三)查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单据、记录、文件、业务函电、录音录像制品和其他资料;对其中与违反本法或者其他有关法律、行政法规的进出境运输工具、货物、物品有牵连的,可以扣留。

(四)在海关监管区和海关附近沿海沿边规定地区,检查有走私嫌疑的运输工具和有藏匿走私货物、物品嫌疑的场所,检查走私嫌疑人的身体;对有走私嫌疑的运输工具、货物、物品和走私犯罪嫌疑人,经直属海关关长或者其授权的隶属海关关长批准,可以扣留;对走私犯罪嫌疑人,扣留时间不超过二十四小时,在特殊情况下可以延长至四十八小时。

在海关监管区和海关附近沿海沿边规定地区以外,海关在调查走私案件时,对有走私嫌疑的运输工具和除公民住处以外的有藏匿走私货物、物品嫌疑的场所,经直属海关关长或者其授权的隶属海关关长批准,可以进行检查,有关当事人应当到场;当事人未到场的,在有见证人在场的情况下,可以径行检查;对其中有证据证明有走私嫌疑的运输工具、货物、物品,可以扣留。

海关附近沿海沿边规定地区的范围,由海关总署和国务院公安部门会同有关省级人民政府确定。

(五)在调查走私案件时,经直属海关关长或者其授权的隶属海关关长批准,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。

(六)进出境运输工具或者个人违抗海关监管逃逸的,海关可以连续追至海关监管区和海关附近沿海沿边规定地区以外,将其带回处理。

(七)海关为履行职责,可以配备武器。海关工作人员佩带和使用武器的规则,由海关总署会同国务院公安部门制定,报国务院批准。

(八)法律、行政法规规定由海关行使的其他权力。

第七条 各地方、各部门应当支持海关依法行使职权,不得非法干预海关的执法活动。

第八条 进出境运输工具、货物、物品,必须通过设立海关的地点进境或者出境。在特殊情况下,需要经过未设立海关的地点临时进境或者出境的,必须经国务院或者国务院授权的机关批准,并依照本法规定办理海关手续。

第九条 进出口货物,除另有规定的外,可以由进出口货物收发货人自行办理报关纳税手续,也可以由进出口货物收发货人委托海关准予注册登记的报关企业办理报关纳税手续。

进出境物品的所有人可以自行办理报关纳税手续,也可以委托他人办理报关纳税手续。

第十条 报关企业接受进出口货物收发货人的委托,以委托人的名义办理报关手续的,应当向海关提交由委托人签署的授权委托书,遵守本法对委托人的各项规定。

报关企业接受进出口货物收发货人的委托,以自己的名义办理报关手续的,应当承担与收发货人相同的法律责任。

委托人委托报关企业办理报关手续的,应当向报关企业提供所委托报关事项的真实情况;报关企业接受委托人的委托办理报关手续的,应当对委托人所提供情况的真实性进行合理审查。

第十一条 进出口货物收发货人、报关企业办理报关手续,必须依法经海关注册登记。报关人员必须依法取得报关从业资格。未依法经海关注册登记的企业和未依法取得报关从业资格的人员,不得从事报关业务。

报关企业和报关人员不得非法代理他人报关,或者超出其业务范围进行报关活动。

第十二条 海关依法执行职务,有关单位和个人应当如实回答询问,并予以配合,任何单位和个人不得阻挠。

海关执行职务受到暴力抗拒时,执行有关任务的公安机关和人民武装警察部队应当予以协助。

第十三条 海关建立对违反本法规定逃避海关监管行为的举报制度。

任何单位和个人均有权对违反本法规定逃避海关监管的行为进行举报。

海关对举报或者协助查获违反本法案件的有功单位和个人,应当给予精神的或者物质的奖励。

海关应当为举报人保密。

第二章 进出境运输工具

第十四条 进出境运输工具到达或者驶离设立海关的地点时,运输工具负责人应当向海关如实申报,交验单证,并接受海关监管和检查。

停留在设立海关的地点的进出境运输工具,未经海关同意,不得擅自驶离。

进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点的,应当符合海关监管要求,办理海关手续,未办结海关手续的,不得改驶境外。

第十五条 进境运输工具在进境以后向海关申报以前,出境运输工具在办结海关手续以后出境以前,应当按照交通主管机关规定的路线行进;交通主管机关没有规定的,由海关指定。

第十六条 进出境船舶、火车、航空器到达和驶离时间、停留地点、停留期间更换地点以及装卸货物、物品时间,运输工具负责人或者有关交通运输部门应当事先通知海关。

第十七条 运输工具装卸进出境货物、物品或者上下进出境旅客,应当接受海关监管。

货物、物品装卸完毕,运输工具负责人应当向海关递交反映实际装卸情况的交接单据和记录。

上下进出境运输工具的人员携带物品的,应当向海关如实申报,并接受海关检查。

第十八条 海关检查进出境运输工具时,运输工具负责人应当到场,并根据海关的要求开启舱室、房间、车门;有走私嫌疑的,并应当开拆可能藏匿走私货物、物品的部位,搬移货物、物料。

海关根据工作需要,可以派员随运输工具执行职务,运输工具负责人应当提供方便。

第十九条 进境的境外运输工具和出境的境内运输工具,未向海关办理手续并缴纳关税,不得转让或者移作他用。

第二十条 进出境船舶和航空器兼营境内客、货运输,需经海关同意,并应当符合海关监管要求。

进出境运输工具改营境内运输,需向海关办理手续。

第二十一条 沿海运输船舶、渔船和从事海上作业的特种船舶,未经海关同意,不得载运或者换取、买卖、转让进出境货物、物品。

第二十二条 进出境船舶和航空器,由于不可抗力的原因,被迫在未设立海关的地点停泊、降落或者抛掷、起卸货物、物品,运输工具负责人应当立即报告附近海关。

第三章 进出境货物

第二十三条 进口货物自进境起到办结海关手续止,出口货物自向海关申报起到出境止,过境、转运和通运货物自进境起到出境止,应当接受海关监管。

第二十四条 进口货物的收货人、出口货物的发货人应当向海关如实申报,交验进出口许可证件和有关单证。国家限制进出口的货物,没有进出口许可证件的,不予放行,具体处理办法由国务院规定。

进口货物的收货人应当自运输工具申报进境之日起十四日内,出口货物的发货人除海关特准的外应当在货物运抵海关监管区后、装货的二十四小时以前,向海关申报。

进口货物的收货人超过前款规定期限向海关申报的,由海关征收滞报金。

第二十五条 办理进出口货物的海关申报手续,应当采用纸质报关单和电子数据报关单的形式。

第二十六条 海关接受申报后,报关单证及其内容不得修改或者撤销;确有正当理由的,经海关同意,方可修改或者撤销。

第二十七条 进口货物的收货人经海关同意,可以在申报前查看货物或者提取货样。需要依法检疫的货物,应当在检疫合格后提取货样。

第二十八条 进出口货物应当接受海关查验。海关查验货物时,进口货物的收货人、出口货物的发货人应当到场,并负责搬移货物,开拆和重封货物的包装。海关认为必要时,可以径行开验、复验或者提取货样。

经收发货人申请,海关总署批准,其进出口货物可以免验。

第二十九条 除海关特准的外,进出口货物在收发货人缴清税款或者提供担保后,由海关签印放行。

第三十条进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的,其进口货物由海关提取依法变卖处理,所得价款在扣除运输、装卸、储存等费用和税款后,尚有余款的,自货物依法变卖之日起一年内,经收货人申请,予以发还;其中属于国家对进口有限制性规定,应当提交许可证件而不能提供的,不予发还。逾期无人申请或者不予发还的,上缴国库。

确属误卸或者溢卸的进境货物,经海关审定,由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内,办理退运或者进口手续;必要时,经海关批准,可以延期三个月。逾期未办手续的,由海关按前款规定处理。

前两款所列货物不宜长期保存的,海关可以根据实际情况提前处理。

收货人或者货物所有人声明放弃的进口货物,由海关提取依法变卖处理;所得价款在扣除运输、装卸、储存等费用后,上缴国库。

第三十一条 经海关批准暂时进口或者暂时出口的货物,应当在六个月内复运出境或者复运进境;在特殊情况下,经海关同意,可以延期。

第三十二条 经营保税货物的储存、加工、装配、展示、运输、寄售业务和经营免税商店,应当符合海关监管要求,经海关批准,并办理注册手续。

保税货物的转让、转移以及进出保税场所,应当向海关办理有关手续,接受海关监管和查验。

第三十三条 企业从事加工贸易,应当持有关批准文件和加工贸易合同向海关备案,加工贸易制成品单位耗料量由海关按照有关规定核定。

加工贸易制成品应当在规定的期限内复出口。其中使用的进口料件,属于国家规定准予保税的,应当向海关办理核销手续;属于先征收税款的,依法向海关办理退税手续。

加工贸易保税进口料件或者制成品因故转为内销的,海关凭准予内销的批准文件,对保税的进口料件依法征税;属于国家对进口有限制性规定的,还应当向海关提交进口许可证件。

第三十四条 经国务院批准在中华人民共和国境内设立的保税区等海关特殊监管区域,由海关按照国家有关规定实施监管。

第三十五条 进口货物应当由收货人在货物的进境地海关办理海关手续,出口货物应当由发货人在货物的出境地海关办理海关手续。

经收发货人申请,海关同意,进口货物的收货人可以在设有海关的指运地、出口货物的发货人可以在设有海关的启运地办理海关手续。上述货物的转关运输,应当符合海关监管要求;必要时,海关可以派员押运。

经电缆、管道或者其他特殊方式输送进出境的货物,经营单位应当定期向指定的海关申报和办理海关手续。

第三十六条 过境、转运和通运货物,运输工具负责人应当向进境地海关如实申报,并应当在规定期限内运输出境。

海关认为必要时,可以查验过境、转运和通运货物。

第三十七条 海关监管货物,未经海关许可,不得开拆、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。

海关加施的封志,任何人不得擅自开启或者损毁。

人民法院判决、裁定或者有关行政执法部门决定处理海关监管货物的,应当责令当事人办结海关手续。

第三十八条 经营海关监管货物仓储业务的企业,应当经海关注册,并按照海关规定,办理收存、交付手续。

在海关监管区外存放海关监管货物,应当经海关同意,并接受海关监管。

违反前两款规定或者在保管海关监管货物期间造成海关监管货物损毁或者灭失的,除不可抗力外,对海关监管货物负有保管义务的人应当承担相应的纳税义务和法律责任。

第三十九条 进出境集装箱的监管办法、打捞进出境货物和沉船的监管办法、边境小额贸易进出口货物的监管办法,以及本法未具体列明的其他进出境货物的监管办法,由海关总署或者由海关总署会同国务院有关部门另行制定。

第四十条 国家对进出境货物、物品有禁止性或者限制性规定的,海关依据法律、行政法规、国务院的规定或者国务院有关部门依据法律、行政法规的授权作出的规定实施监管。具体监管办法由海关总署制定。

第四十一条 进出口货物的原产地按照国家有关原产地规则的规定确定。

第四十二条 进出口货物的商品归类按照国家有关商品归类的规定确定。

海关可以要求进出口货物的收发货人提供确定商品归类所需的有关资料;必要时,海关可以组织化验、检验,并将海关认定的化验、检验结果作为商品归类的依据。

第四十三条 海关可以根据对外贸易经营者提出的书面申请,对拟作进口或者出口的货物预先作出商品归类等行政裁定。

进口或者出口相同货物,应当适用相同的商品归类行政裁定。

海关对所作出的商品归类等行政裁定,应当予以公布。

第四十四条 海关依照法律、行政法规的规定,对与进出境货物有关的知识产权实施保护。

需要向海关申报知识产权状况的,进出口货物收发货人及其代理人应当按照国家规定向海关如实申报有关知识产权状况,并提交合法使用有关知识产权的证明文件。

第四十五条 自进出口货物放行之日起三年内或者在保税货物、减免税进口货物的海关监管期限内及其后的三年内,海关可以对与进出口货物直接有关的企业、单位的会计帐簿、会计凭证、报关单证以及其他有关资料和有关进出口货物实施稽查。具体办法由国务院规定。

第四章 进出境物品

第四十六条 个人携带进出境的行李物品、邮寄进出境的物品,应当以自用、合理数量为限,并接受海关监管。

第四十七条 进出境物品的所有人应当向海关如实申报,并接受海关查验。

海关加施的封志,任何人不得擅自开启或者损毁。

第四十八条 进出境邮袋的装卸、转运和过境,应当接受海关监管。邮政企业应当向海关递交邮件路单。

邮政企业应当将开拆及封发国际邮袋的时间事先通知海关,海关应当按时派员到场监管查验。

第四十九条 邮运进出境的物品,经海关查验放行后,有关经营单位方可投递或者交付。

第五十条 经海关登记准予暂时免税进境或者暂时免税出境的物品,应当由本人复带出境或者复带进境。

过境人员未经海关批准,不得将其所带物品留在境内。

第五十一条 进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品,以及无法投递又无法退回的进境邮递物品,由海关依照本法第三十条的规定处理。

第五十二条 享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境,依照有关法律、行政法规的规定办理。

第五章 关 税

第五十三条 准许进出口的货物、进出境物品,由海关依法征收关税。

第五十四条 进口货物的收货人、出口货物的发货人、进出境物品的所有人,是关税的纳税义务人。

第五十五条 进出口货物的完税价格,由海关以该货物的成交价格为基础审查确定。成交价格不能确定时,完税价格由海关依法估定。

进口货物的完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费;出口货物的完税价格包括货物的货价、货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费,但是其中包含的出口关税税额,应当予以扣除。

进出境物品的完税价格,由海关依法确定。

第五十六条 下列进出口货物、进出境物品,减征或者免征关税:

(一)无商业价值的广告品和货样;

(二)外国政府、国际组织无偿赠送的物资;

(三)在海关放行前遭受损坏或者损失的货物;

(四)规定数额以内的物品;

(五)法律规定减征、免征关税的其他货物、物品;

(六)中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。

第五十七条 特定地区、特定企业或者有特定用途的进出口货物,可以减征或者免征关税。特定减税或者免税的范围和办法由国务院规定。

依照前款规定减征或者免征关税进口的货物,只能用于特定地区、特定企业或者特定用途,未经海关核准并补缴关税,不得移作他用。

第五十八条 本法第五十六条、第五十七条第一款规定范围以外的临时减征或者免征关税,由国务院决定。

第五十九条 经海关批准暂时进口或者暂时出口的货物,以及特准进口的保税货物,在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后,准予暂时免纳关税。

第六十条 进出口货物的纳税义务人,应当自海关填发税款缴款书之日起十五日内缴纳税款;逾期缴纳的,由海关征收滞纳金。纳税义务人、担保人超过三个月仍未缴纳的,经直属海关关长或者其授权的隶属海关关长批准,海关可以采取下列强制措施:

(一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款;

(二)将应税货物依法变卖,以变卖所得抵缴税款;

(三)扣留并依法变卖其价值相当于应纳税款的货物或者其他财产,以变卖所得抵缴税款。

海关采取强制措施时,对前款所列纳税义务人、担保人未缴纳的滞纳金同时强制执行。

进出境物品的纳税义务人,应当在物品放行前缴纳税款。

第六十一条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的,海关可以责令纳税义务人提供担保;纳税义务人不能提供纳税担保的,经直属海关关长或者其授权的隶属海关关长批准,海关可以采取下列税收保全措施:

(一)书面通知纳税义务人开户银行或者其他金融机构暂停支付纳税义务人相当于应纳税款的存款;

(二)扣留纳税义务人价值相当于应纳税款的货物或者其他财产。

纳税义务人在规定的纳税期限内缴纳税款的,海关必须立即解除税收保全措施;期限届满仍未缴纳税款的,经直属海关关长或者其授权的隶属海关关长批准,海关可以书面通知纳税义务人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款,或者依法变卖所扣留的货物或者其他财产,以变卖所得抵缴税款。

采取税收保全措施不当,或者纳税义务人在规定期限内已缴纳税款,海关未立即解除税收保全措施,致使纳税义务人的合法权益受到损失的,海关应当依法承担赔偿责任。

第六十二条 进出口货物、进出境物品放行后,海关发现少征或者漏征税款,应当自缴纳税款或者货物、物品放行之日起一年内,向纳税义务人补征。因纳税义务人违反规定而造成的少征或者漏征,海关在三年以内可以追征。

第六十三条 海关多征的税款,海关发现后应当立即退还;纳税义务人自缴纳税款之日起一年内,可以要求海关退还。

第六十四条 纳税义务人同海关发生纳税争议时,应当缴纳税款,并可以依法申请行政复议;对复议决定仍不服的,可以依法向人民法院提起诉讼。

第六十五条 进口环节海关代征税的征收管理,适用关税征收管理的规定。

第六章 海关事务担保

第六十六条 在确定货物的商品归类、估价和提供有效报关单证或者办结其他海关手续前,收发货人要求放行货物的,海关应当在其提供与其依法应当履行的法律义务相适应的担保后放行。法律、行政法规规定可以免除担保的除外。

法律、行政法规对履行海关义务的担保另有规定的,从其规定。

国家对进出境货物、物品有限制性规定,应当提供许可证件而不能提供的,以及法律、行政法规规定不得担保的其他情形,海关不得办理担保放行。

第六十七条 具有履行海关事务担保能力的法人、其他组织或者公民,可以成为担保人。法律规定不得为担保人的除外。

第六十八条 担保人可以以下列财产、权利提供担保:

(一)人民币、可自由兑换货币;

(二)汇票、本票、支票、债券、存单;

(三)银行或者非银行金融机构的保函;

(四)海关依法认可的其他财产、权利。

第六十九条 担保人应当在担保期限内承担担保责任。担保人履行担保责任的,不免除被担保人应当办理有关海关手续的义务。

第七十条 海关事务担保管理办法,由国务院规定。

第七章 执法监督

第七十一条 海关履行职责,必须遵守法律,维护国家利益,依照法定职权和法定程序严格执法,接受监督。

第七十二条 海关工作人员必须秉公执法,廉洁自律,忠于职守,文明服务,不得有下列行为:

(一)包庇、纵容走私或者与他人串通进行走私;

(二)非法限制他人人身自由,非法检查他人身体、住所或者场所,非法检查、扣留进出境运输工具、货物、物品;

(三)利用职权为自己或者他人谋取私利;

(四)索取、收受贿赂;

(五)泄露国家秘密、商业秘密和海关工作秘密;

(六)滥用职权,故意刁难,拖延监管、查验;

(七)购买、私分、占用没收的走私货物、物品;

(八)参与或者变相参与营利性经营活动;

(九)违反法定程序或者超越权限执行职务;

(十)其他违法行为。

第七十三条 海关应当根据依法履行职责的需要,加强队伍建设,使海关工作人员具有良好的政治、业务素质。

海关专业人员应当具有法律和相关专业知识,符合海关规定的专业岗位任职要求。

海关招收工作人员应当按照国家规定,公开考试,严格考核,择优录用。

海关应当有计划地对其工作人员进行政治思想、法制、海关业务培训和考核。海关工作人员必须定期接受培训和考核,经考核不合格的,不得继续上岗执行职务。

第七十四条 海关总署应当实行海关关长定期交流制度。

海关关长定期向上一级海关述职,如实陈述其执行职务情况。海关总署应当定期对直属海关关长进行考核,直属海关应当定期对隶属海关关长进行考核。

第七十五条 海关及其工作人员的行政执法活动,依法接受监察机关的监督;缉私警察进行侦查活动,依法接受人民检察院的监督。

第七十六条 审计机关依法对海关的财政收支进行审计监督,对海关办理的与国家财政收支有关的事项,有权进行专项审计调查。

第七十七条 上级海关应当对下级海关的执法活动依法进行监督。上级海关认为下级海关作出的处理或者决定不适当的,可以依法予以变更或者撤销。

第七十八条 海关应当依照本法和其他有关法律、行政法规的规定,建立健全内部监督制度,对其工作人员执行法律、行政法规和遵守纪律的情况,进行监督检查。

第七十九条 海关内部负责审单、查验、放行、稽查和调查等主要岗位的职责权限应当明确,并相互分离、相互制约。

第八十条 任何单位和个人均有权对海关及其工作人员的违法、违纪行为进行控告、检举。收到控告、检举的机关有权处理的,应当依法按照职责分工及时查处。收到控告、检举的机关和负责查处的机关应当为控告人、检举人保密。

第八十一条 海关工作人员在调查处理违法案件时,遇有下列情形之一的,应当回避:

(一)是本案的当事人或者是当事人的近亲属;

(二)本人或者其近亲属与本案有利害关系;

(三)与本案当事人有其他关系,可能影响案件公正处理的。

第八章 法律责任

第八十二条 违反本法及有关法律、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)运输、携带、邮寄国家禁止或者限制进出境货物、物品或者依法应当缴纳税款的货物、物品进出境的;

(二)未经海关许可并且未缴纳应纳税款、交验有关许可证件,擅自将保税货物、特定减免税货物以及其他海关监管货物、物品、进境的境外运输工具,在境内销售的;

(三)有逃避海关监管,构成走私的其他行为的。

有前款所列行为之一,尚不构成犯罪的,由海关没收走私货物、物品及违法所得,可以并处罚款;专门或者多次用于掩护走私的货物、物品,专门或者多次用于走私的运输工具,予以没收,藏匿走私货物、物品的特制设备,责令拆毁或者没收。

有第一款所列行为之一,构成犯罪的,依法追究刑事责任。

第八十三条 有下列行为之一的,按走私行为论处,依照本法第八十二条的规定处罚:

(一)直接向走私人非法收购走私进口的货物、物品的;

(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。

第八十四条 伪造、变造、买卖海关单证,与走私人通谋为走私人提供贷款、资金、帐号、发票、证明、海关单证,与走私人通谋为走私人提供运输、保管、邮寄或者其他方便,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由海关没收违法所得,并处罚款。

第八十五条 个人携带、邮寄超过合理数量的自用物品进出境,未依法向海关申报的,责令补缴关税,可以处以罚款。

第八十六条 违反本法规定有下列行为之一的,可以处以罚款,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)不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的;

(三)进出口货物、物品或者过境、转运、通运货物向海关申报不实的;

(四)不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的;

(五)进出境运输工具未经海关同意,擅自装卸进出境货物、物品或者上下进出境旅客的;

(六)在设立海关的地点停留的进出境运输工具未经海关同意,擅自驶离的;

(七)进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点,尚未办结海关手续又未经海关批准,中途擅自改驶境外或者境内未设立海关的地点的;

(八)进出境运输工具,未经海关同意,擅自兼营或者改营境内运输的;

(九)由于不可抗力的原因,进出境船舶和航空器被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品,无正当理由,不向附近海关报告的;

(十)未经海关许可,擅自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;

(十一)擅自开启或者损毁海关封志的;

(十二)经营海关监管货物的运输、储存、加工等业务,有关货物灭失或者有关记录不真实,不能提供正当理由的;

(十三)有违反海关监管规定的其他行为的。

第八十七条 海关准予从事有关业务的企业,违反本法有关规定的,由海关责令改正,可以给予警告,暂停其从事有关业务,直至撤销注册。

第八十八条 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,由海关予以取缔,没收违法所得,可以并处罚款。

第八十九条 报关企业、报关人员非法代理他人报关或者超出其业务范围进行报关活动的,由海关责令改正,处以罚款,暂停其执业;情节严重的,撤销其报关注册登记、取消其报关从业资格。

第九十条 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,由海关撤销其报关注册登记,取消其报关从业资格,并处以罚款;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证书。

第九十一条 违反本法规定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,由海关依法没收侵权货物,并处以罚款;构成犯罪的,依法追究刑事责任。

第九十二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处罚决定作出之前,不得处理。但是,危险品或者鲜活、易腐、易失效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。

人民法院判决没收或者海关决定没收的走私货物、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,所得价款和海关决定处以的罚款,全部上缴中央国库。

第九十三条 当事人逾期不履行海关的处罚决定又不申请复议或者向人民法院提起诉讼的,作出处罚决定的海关可以将其保证金抵缴或者将其被扣留的货物、物品、运输工具依法变价抵缴,也可以申请人民法院强制执行。

第九十四条 海关在查验进出境货物、物品时,损坏被查验的货物、物品的,应当赔偿实际损失。

第九十五条 海关违法扣留货物、物品、运输工具,致使当事人的合法权益受到损失的,应当依法承担赔偿责任。

第九十六条 海关工作人员有本法第七十二条所列行为之一的,依法给予行政处分;有违法所得的,依法没收违法所得;构成犯罪的,依法追究刑事责任。

第九十七条 海关的财政收支违反法律、行政法规规定的,由审计机关以及有关部门依照法律、行政法规的规定作出处理;对直接负责的主管人员和其他直接责任人员,依法给予行政处分;构成犯罪的,依法追究刑事责任。

第九十八条 未按照本法规定为控告人、检举人、举报人保密的,对直接负责的主管人员和其他直接责任人员,由所在单位或者有关单位依法给予行政处分。

第九十九条 海关工作人员在调查处理违法案件时,未按照本法规定进行回避的,对直接负责的主管人员和其他直接责任人员,依法给予行政处分。

第九章 附 则

第一百条 本法下列用语的含义:

直属海关,是指直接由海关总署领导,负责管理一定区域范围内的海关业务的海关;隶属海关,是指由直属海关领导,负责办理具体海关业务的海关。

进出境运输工具,是指用以载运人员、货物、物品进出境的各种船舶、车辆、航空器和驮畜。

过境、转运和通运货物,是指由境外启运、通过中国境内继续运往境外的货物。其中,通过境内陆路运输的,称过境货物;在境内设立海关的地点换装运输工具,而不通过境内陆路运输的,称转运货物;由船舶、航空器载运进境并由原装运输工具载运出境的,称通运货物。

海关监管货物,是指本法第二十三条所列的进出口货物,过境、转运、通运货物,特定减免税货物,以及暂时进出口货物、保税货物和其他尚未办结海关手续的进出境货物。

保税货物,是指经海关批准未办理纳税手续进境,在境内储存、加工、装配后复运出境的货物。

海关监管区,是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局(交换站)和其他有海关监管业务的场所,以及虽未设立海关,但是经国务院批准的进出境地点。

第一百零一条 经济特区等特定地区同境内其他地区之间往来的运输工具、货物、物品的监管办法,由国务院另行规定。

第一百零二条 本法自1987年7月1日起施行。1951年4月18日中央人民政府公布的《中华人民共和国暂行海关法》同时废止。