海关行政处罚实施条例英文版

1、Regulations of the Peoples Republic of China on Implementing Customs Administrative Penalty  (Adopted at the 62nd Executive Meeting of the State Council on September 1, 2004, promulgated by Decree No. 420 of the State Council of the Peoples Republic of China on September 19, 2004, and effective

2、 as of November 1, 2004)Chapter I General ProvisionsArticle 1 These implementing Regulations are formulated in accordance with the provisions of the Customs Law of the Peoples Republic of China (hereinafter referred to as the Customs Law) and other related laws for the purposes of standardizing Cust

3、oms administrative penalty, safeguarding the lawful exercise by the Customs of its functions and powers and protecting the lawful rights and interests of citizens, legal persons and other organizations.Article 2 These implementing Regulations shall be applicable to the disposition of the smuggling a

4、cts which are not investigated for criminal liability in accordance with the law, the acts which violate regulations on Customs control, as well as the acts for which administrative penalty is imposed by the Customs as prescribed by laws and administrative regulations.Article 3 Customs administrativ

5、e penalty shall be under the jurisdiction of the Customs office discovering the illegal act, and may also be under the jurisdiction of the Customs office in the place where the illegal act is committed.Where two or more Customs offices have jurisdiction over a case, the Customs office which first di

6、scovers the illegal act shall have jurisdiction.Where jurisdiction over a case is not clear, the Customs offices concerned shall make a determination thereon through consultation. If consultation fails, they shall report the matter to their common superior Customs office for the designation of juris

7、diction.For a grave and complicated case, the General Administration of Customs may designate a Customs office to exercise jurisdiction.Article 4 On discovering an illegal act which shall be dealt with by another administrative department in accordance with the law, a Customs office shall refer the

8、case to the relevant administrative department for disposition; where the illegal act is suspected of involving a crime, the case shall be referred to the Customs police department responsible for the investigation of smuggling crimes or the local public security organ for disposition according to l

9、aw.Article 5 Where such an administrative penalty as a warning or a fine is imposed in accordance with these implementing Regulations but no inward or outward goods, articles or means of transport are confiscated subsequently, the party concerned shall not be exempted from the obligations to pay Cus

10、toms duties, submit the import or export licensing documents or complete relevant Customs formalities as specified by the law.Article 6 Where anyone resists or obstructs the Customs police department responsible for the investigation of smuggling crimes from carrying out its duty according to law, t

11、he Customs police department responsible for the investigation of smuggling crimes set up in a regional Customs office or subordinate Customs office shall impose penalty in accordance with the relevant provisions on administrative penalties for public security.Where anyone resists or obstructs other

12、 Customs officers from carrying out their duty according to law, the case shall be reported to the local public security organ for disposition according to law.Chapter II Smuggling Acts and the PenaltiesArticle 7 Under any of the following circumstances, anyone who, in violation of the Customs Law,

13、other relevant laws or administrative regulations, evades Customs control, duties payable, or prohibitive or restrictive entry or exit administration of the State is committing smuggling:(1) without approval of the State Council or the department empowered by the State Council, to transport or carry

14、 goods or articles the entry or exit of which is prohibited or restricted by the State or goods or articles for which duties are payable according to law into or out of the territory at a place where there is no Customs office;(2) by concealment, disguise, incomplete or fraudulent declaration or oth

15、er means aiming at evading Customs control, to transport, carry or mail goods or articles the entry or exit of which is prohibited or restricted by the State or goods or articles for which duties are payable according to law into or out of the territory at a place where there is a Customs office;(3)

16、 to sell within the territory goods, articles or inward foreign means of transport under Customs control by using any counterfeited or adulterated handbook, documents, seal, account book, electronic data or other means of evading Customs control;(4) to let goods or articles which should be under Cus

17、toms control get out of such control by using any counterfeited or adulterated handbook, documents, seal, account book or electronic data or by means of fraudulent declaration on the material consumption per finished product for processing trade;(5) to transport goods or articles which should be und

18、er Customs control in a bonded area, export processing area or other special Customs controlling area out of such an area, by concealment, disguise, incomplete or fraudulent declaration or other means of evading Customs control; or(6) to commit other acts of evading Customs control that constitute s

19、muggling.Article 8 Any of the following acts shall be dealt with as smuggling:(1) to purchase the goods or articles directly and illegally from the smugglers while knowing well that the goods or articles are imported by smuggling; or(2) for any vessels or persons aboard, without lawful documents, to

20、 transport, purchase or sell goods or articles the entry or exit of which is prohibited or restricted by the State, or to transport, purchase or sell goods for which duties should be paid according to law, on inland seas, territorial waters, boundary rivers or boundary lakes.Article 9 Anyone who com

21、mits any of the acts listed in Articles 7 and 8 of these implementing Regulations shall be punished in accordance with the following provisions:(1) where anyone smuggles goods the importation or exportation of which is prohibited by the State, the Customs shall confiscate the smuggled goods and ille

22、gal gains and may, in addition, impose a fine of not more than 1,000,000 yuan; where anyone smuggles articles the entry or exit of which is prohibited by the State, the Customs shall confiscate the smuggled articles and illegal gains and may, in addition, impose a fine of not more than 100,000 yuan;

23、(2) where anyone smuggles goods or articles the entry or exit of which is restricted by the State by failing to submit the licensing documents as required, but he has not evaded duties payable, the Customs shall confiscate the smuggled goods or articles and illegal gains and may, in addition, impose

24、 a fine not exceeding the value of the smuggled goods or articles; or(3) where anyone smuggles goods or articles for which duties should be paid according to law by evading duties payable, but he has not evaded licensing administration, the Customs shall confiscate the smuggled goods or articles and

25、 illegal gains and may, in addition, impose a fine of not more than three times the amount of duties payable but evaded.Means of transport specially used for smuggling or goods or articles specially used for shielding smuggling, as well as means of transport used for smuggling or goods or articles u

26、sed for shielding smuggling three times or more in two years shall be confiscated. Equipment, interlayers and hidden layers specially made for concealing smuggled goods or articles shall be confiscated or demolished. Anyone who uses such specially made equipment, interlayers or hidden layers in smug

27、gling shall be given a heavier penalty.Article 10 Anyone who conspires with smugglers and provides them with loans, funds, account numbers, invoices, certificates or Customs documents, or conspires with smugglers and provides them with such conveniences as picking up, forwarding, transporting, stori

28、ng and mailing smuggled goods or articles or other conveniences shall be dealt with as a co-party of the smugglers. The illegal gains obtained therefrom shall be confiscated, and a penalty shall be imposed according to the provisions of Article 9 of these implementing Regulations.Article 11 Where a

29、Customs clearing enterprise or individual, or an enterprise permitted by the Customs to engage in such businesses as transportation, storage, processing, assembling, consignment sale and exhibition of the goods under Customs control has committed a crime of smuggling or committed smuggling twice or

30、more in one year, the Customs may revoke its registration or his qualifications for declaration.Chapter III Acts Violating Regulations on Customs Control and the PenaltiesArticle 12 Acts which violate the Customs Law or other related laws, administrative regulations or rules but do not constitute ac

31、ts of smuggling shall be acts violating regulations on Customs control.Article 13 Anyone who, in violation of the provisions of the State on import and export administration, imports or exports goods the importation or exportation of which is prohibited by the State shall be ordered to take the good

32、s out of the territory and shall be fined not more than 1,000,000 yuan.Article 14 Where anyone, in violation of the provisions of the State on import and export administration, imports or exports goods the importation or exportation of which is restricted by the State, and the consignee of import go

33、ods or the consigner of export goods cannot submit the licensing documents when making the declaration to the Customs, such import or export goods shall not be released and a fine of not more than 30% of the value of the goods shall be imposed.Where anyone, in violation of the provisions of the Stat

34、e on import and export administration, imports or exports goods which are subject to automatic import and export licensing administration, and the consignee of import goods or the consigner of export goods cannot submit the automatic licensing documents when making the declaration to the Customs, su

35、ch import or export goods shall not be released.Article 15 Failure to declare or to truthfully declare to the Customs the commodity name, tariff headings, quantity, specifications, prices, term of trade, origin, place of dispatch, place of arrival, final destination or other items of the import or e

36、xport goods which should be so declared shall be punished respectively in accordance with the following provisions and the illegal gains, if any, shall be confiscated:(1) where it has an effect on the accuracy of Customs statistics, a warning shall be given or a fine of not less than 1,000 yuan but

37、not more than 10,000 yuan shall be imposed;(2) where it has an effect on the order of Customs control, a warning shall be given or a fine of not less than 1,000 yuan but not more than 30,000 yuan shall be imposed;(3) where it has an effect on licensing administration of the State, a fine of not less

38、 than 5% but not more than 30% of the value of the goods shall be imposed;(4) where it has an effect on collection of duties by the State, a fine of not less than 30% but not more than twice of the amount of the unpaid duties shall be imposed; or(5) where it has an effect on administration of the St

39、ate on foreign exchange or tax refund for exports, a fine of not less than 10% but not more than 50% of the price declared shall be imposed.Article 16 Where the consignee of import goods or the consigner of export goods fails to, according to the provisions, provide the Customs clearing enterprise w

40、ith true information regarding the items it entrusts such an enterprise to declare to the Customs and brings about any of the circumstances prescribed in Article 15 of these implementing Regulations, the principal shall be punished according to the provisions of Article 15 of these implementing Regu

41、lations.Article 17 Where a Customs clearing enterprise or individual fails to verify, as appropriate, the authenticity of the information provided by the principal or is negligent in its or his work, and thereby brings about any of the circumstances prescribed in Article 15 of these implementing Reg

42、ulations, the Customs clearing enterprise may be fined not more than 10% of the value of the goods, and its declaration business or his practice as a Customs clearing agent shall be suspended for a period of not more than six months; if the circumstances are serious, its declaration registration or

43、his qualifications for declaration shall be revoked.Article 18 Anyone who commits any of the following acts shall be fined not less than 5% but not more than 30% of the value of the goods and the illegal gains, if any, shall be confiscated:(1) without Customs permission, to open, pick up, deliver, f

44、orward, transpose, repack, mortgage, pledge, hold as a lien, transfer the ownership of or replace the labels of the goods under Customs control, to use them for other purposes, or to dispose of them by other means;(2) without Customs permission, to store goods under Customs control at a place outsid

45、e a Customs surveillance zone;(3) for an entity or individual engaged in such businesses as transportation, storage, processing, assembling, consignment sale and exhibition of goods under Customs control, to fail to produce justifiable reasons for the irrecoverable loss or shortage of related goods

46、or the untruthfulness of the related records;(4) for an entity or individual engaged in such businesses as transportation, storage, processing, assembling, consignment sale and exhibition of bonded goods, to fail to complete the formalities for receipt, delivery, carrying forward and cancellation af

47、ter verification in accordance with the provisions or to fail to complete Customs formalities in accordance with the provisions for suspension, extension, modification or transfer of related contracts;(5) to fail to declare truthfully to the Customs the material consumption per finished product for

48、the processing trade;(6) to fail to ship the transit, transshipment or through goods out of the territory within the specified time limit and leave the said goods in the territory without permission;(7) to fail to export or import temporarily imported or exported goods within the specified time limi

49、t and leave the said goods inside or outside the territory without permission; or(8) to commit other acts violating regulations on Customs control which result in inability of the Customs to exercise control over the import or export goods or discontinuation of such control.Where the goods involved

50、as specified in the preceding paragraph are those the importation or exportation of which is restricted by the State and for which the licensing documents are required, but the party cannot submit the licensing documents within the specified time limit, a fine of not more than 30% of the value of th

51、e goods shall be imposed in addition; where the duties are unpaid, a fine of not more than the value of the unpaid duties may be imposed in addition.Article 19 Anyone who commits any of the following acts shall be given a warning and may be fined not more than 20% of the value of the articles and th

52、e illegal gains, if any, shall be confiscated:(1) without Customs permission, to open, deliver or post inward or outward articles which have not yet been released by the Customs, to shift them to other places or to dispose of them by other means;(2) for an individual transporting, carrying or mailin

53、g articles for personal use into or out of the territory exceeding the reasonable quantity, to fail to declare them to the Customs;(3) for an individual transporting, carrying or mailing articles the entry or exit of which is restricted by the State into or out of the territory exceeding the specifi

54、ed quantity but for personal use, to fail to declare them to the Customs without evading Customs control by concealment, disguise or other means;(4) for an individual transporting, carrying or mailing articles into or out of the territory, to fail to declare them truthfully to the Customs;(5) to fai

55、l to take out of or bring into the territory in accordance with the provisions the articles registered with the Customs and permitted by it to temporarily enter or leave the territory duty-free; or(6) for persons passing through the territory, to leave in the territory without Customs approval the a

56、rticles they bring in.Article 20 Where anyone, when transporting, carrying or mailing articles the entry or exit of which is prohibited by the State into or out of the territory, fails to declare them to the Customs but does not evade Customs control by concealment, disguise or other means, such art

57、icles shall be confiscated, or be ordered to be returned, or be destroyed or undergo technical treatment under Customs control.Article 21 Anyone who commits any of the following acts shall be given a warning and may be fined not more than 100,000 yuan and the illegal gains, if any, shall be confisca

58、ted:(1) for a means of transport, to enter or leave the territory at a place without a Customs office;(2) for an inward or outward means of transport staying within a Customs surveillance zone, to leave without Customs approval;(3) for an inward or outward means of transport moving from one place wi

59、th a Customs office to another place also with a Customs office, to change en route to move out of the territory or to a place in the territory where there is no Customs office, without completing the Customs formalities and obtaining Customs approval; or(4) for an inward or outward means of transport arriving at or departing from a place where there is a Customs office, to fail to make a declaration to the Customs and submit the relevant papers for examinat