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| Category | CUSTOMS | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1993-02-17 | Effective Date | 1993-02-17 |
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Official Reply of the State Council Concerning Amending the Rules for the Implementation of Administrative Punishments under the Customs Law of the Prople's Republic of China (Attached With the First Revision of the Rules for the Implementation of Administrative Punishments under the Customs Law of the People's Republic of China) |
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The State Council hereby approves the following amendment and supplement
to the Rules for the Implementation of Administrative Punishments under the
Customs Law of the People's Republic of China, according to the Customs Law of
the People's Republic of China, Regulations of the People's Republic of China
on Import and Export Duties and the recent years' Customs practice:
1. Adding one item to Article 3, as item 3: to evade payment of
customs duties by incomplete or fraudulent declaration of the price for the
import or export goods.
2. Adding one item to Article 5, as item 3: The Customs shall
confiscate the illegal incomes obtained from evading payment of customs
duties by incomplete or fraudulent declaration of the price for the import or
export goods, and may impose a fine three times the amount of duties evaded.
3. Item 5 in Article 11 shall be amended as follows: to make
untruthful declaration of import or export goods for its name, quantity,
standard, price, origin of production, trade manner, country of consumption,
country of trading or other items which should be declared.
The subsequence of items in the above articles will be adjusted
accordingly.
The Rules for the Implementation of Administrative Punishments under the Article 1 These Rules are formulated with a view to implementing the Article 2 These Rules shall be applied to acts which do not constitute Article 3 Any of the following acts shall be regarded as an act of 1. without the approval of the State Council or the department empowered by 2. to transport, carry or send by post articles prohibited by the State 3. to evade payment of customs duties by incomplete or fraudulent 4. to sell without Customs approval and payment of Customs duties 5. to sell without Customs approval and payment of Customs duties goods Article 4 Any of the following acts shall be regarded and punished as an 1. to purchase smuggled import goods and articles illegally and directly 2. to transport, purchase or sell articles prohibited by the State from Article 5 Any act listed in Article 3 and Article 4 of these Rules shall 1. The Customs shall confiscate the smuggled articles which are prohibited 2. The Customs shall confiscate the smuggled goods and articles which are 3. The Customs shall confiscate the illegal incomes obtained form 4. The Customs shall confiscate the goods or the articles used specially In case the smuggled goods or the articles are not confiscable, the Article 6 Where a smuggling act is done by two or more persons, they Confiscation of illegal goods incomes shall be imposed on those who do Article 7 Any act in the way of preparing devices or creating conditions Article 8 Punishments may be exempted or be imposed in lesser degrees 1. the smuggling act is of a minor nature; 2. the person in question owns up the case and informs against other 3. the smuggling is discovered three years later. The duration specified in item 3 under this Article shall be counted from Article 9 Acts which violate Customs regulations but do not constitute Article 10 Goods which are imported or exported in violation of the Article 11 A fine below the value of the goods or articles or below twice 1. to transport, carry or send by post into or out of the territory, with 2. to open, pick up, deliver, forward, change, repack, mortgage or 3. to keep untruthful operational records or to fail to give a justifiable 4. to utilize, without Customs approval, goods and articles enjoying 5. to make untruthful declaration of import or export goods for its name, 6. to fail to re-transport temporarily exported or imported goods into 7. to fail to transport the transit, transshipment or through goods out of 8. to transfer materials and supplies intended for use by the inward or Article 12 A fine below 50,000 yuan in RMB shall be imposed upon any of 1. for a means of transport, without approval from the State Council 2. for an inward or outward means of transport staying at the Customs 3. for an inward or outward means of transport en route from one place Article 13 A fine below 30,000 yuan in RMB shall be imposed upon any 1. for an inward or outward means of transport to fail to submit papers and 2. to fail to accept the checking and examination by the Customs of the 3. for an inward or outward means of transport to load or unload inward 4. for an inward or outward means of transport to engage, without Customs 5. for an inward or outward means of transport to change to transport 6. for anyone engaged in the storage, processing, assembling and 7. to store goods under Customs control outside the Customs surveillance 8. to open or destroy, without Customs authorization, seals affixed by Article 14 A fine below 20,000 yuan in RMB shall be imposed on any of 1. for the inward means of transport which has entered the territory but 2. for the inward and outward vessel or vehicle carrying goods under 3. for the inward and outward vessel or aircraft berthing or landing at Article 15 For any of the following acts, the duty evaded shall be 1. for a person carrying or sending by post into or out of the territory 2. for a person carrying or sending by post articles into or out of the 3. to fail to take temporarily inward or outward articles exempted form 4. for a person passing through the territory to leave the articles he Article 16 Any of the following acts shall be subject to a fine below 1. to fail to notify the Customs in advance of the time of arrival of the 2. to open or damage the seals affixed by the Customs upon the articles 3. to violate the Customs law and regulations, so that the Customs cannot Article 17 In case truthful report is made prior to Customs examination Article 18 Remission or mitigation of punishment may be applied to Article 19 Decisions of punishment for smuggling acts and acts violating Article 20 Detention of goods, articles or means of transport by the The form of the Detention Note shall be uniformly determined by the Article 21 In case that the goods, articles or means of transport cannot Article 22 The goods, articles and means of transport detained by the article 23 Where it is established by the Customs after investigation Article 24 Where an enterprise, an undertaking, a State department or a Article 25 Where an enterprise, an undertaking, a State department or a Article 26 After a decision of punishment is made upon a smuggling act If the person in question finds the Customs decision of punishment The person in question may also sue directly at a people's court within The form of the Notification of Punishment and the Decision of Article 27 The Notification of Punishment or Decision of Reconsideration Article 28 If the person in question fails to appeal for reconsideration The fine, the illegal income and the sum of money equal to the value of Article 29 If the person punished by the Customs does not have a Where the person in question executes the decision of punishment by the Article 30 Where the person in question refuses to execute the Customs Article 31 A fine imposed in accordance with these Rules shall not Article 32 The Customs personnel who abuse their powers and intentionally Article 33 The following terms used in these Rules shall have the "Articles" also include currencies, gold and silver, and other negotiable "Equivalent value" is based on the retail price of the similar product "Below" or "under" includes the number itself. Article 34 The list of goods restricted by the State in importation or The list of articles prohibited by the State from entering or leaving The list of articles restricted by the State in entering or leaving the Article 35 The right to interpret these Rules shall reside in the General Article 36 These Rules shall come into effect as of July 1, 1987.
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Customs Law of the People's Republic of China shall be amended according to
this official reply, and shall be promulgated and implemented by your
Administration.
RULES FOR THE IMPLEMENTATION OF ADMINISTRATIVE PUNISHMENTS UNDER THE
CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA (Approved by the State Council
on June 30, 1987, promulgated by the General Administration of Customs on
July 1, 1987, amended with the approval of the State Council on February 17,
1993 and promulgated by Decree No.44 of the General Administration of Customs
on April 1, 1993)
Chapter I General Provisions
provision legal responsibilities under the Customs Law of the People's
Republic of China (hereinafter referred to as the Customs Law) in accordance
with Article 60 of the Customs Law.
the crimes of smuggling, to acts which constitute the crimes of smuggling but
exempted from prosecution or punishment by law, and to acts which violate
provisions concerning Customs supervision and control.
Chapter II Smuggling Acts and their Punishments
smuggling:
the State Council, to transport or to carry articles prohibited by the State
from entering or leaving the territory, and goods and articles restricted by
the State in importation or exportation, or legally liable to Customs duties,
into or out of the territory at a port where there is no Customs establishment;
from entering or leaving the territory, and goods and articles restricted by
the State in importation or exportation or legally liable to Customs duties,
into or out of the territory at a port where there is a Customs establishment,
by concealment, disguise, imcomplete or fraudulent declaration or other means
aiming at evading Customs supervision and control;
declaration of the price for the import or export goods;
specially permitted bonded goods, other goods under Customs control or inward
means of transport which are meant to be used outside the territory;
enjoying specially granted duty reduction or exemption imported for use by
designated enterprises or for specified purposes, or to transport without
authorization goods enjoying specially granted duty reduction or exemption from
the designated areas, where they are intended for use, to other places of
China.
act of smuggling:
from the smuggler;
entering or leaving the territory or to transport, purchase or sell without
legal certificates the goods or articles restricted by the State in
importation and exportation, on inland sea or territorial waters.
be punished in accordance with the following provisions:
by the State from entering or leaving the territory and the illegal incomes
obtained therefrom, and may impose a fine below 50,000 yuan in RMB at the
same time.
restricted by the State in importation or exportation and the illegal incomes
obtained therefrom, and may, at the same time, impose a fine below the value
of the smuggled goods or articles, or below three times the amount of
duties leviable:
evading payment of customs duties by incomplete or fraudulent declaration of
the price for the import or export goods, and may impose a fine three times
the amount of duties evaded.
to cover up smuggling and confiscate or order the dissembling of specially
designed equipment for the concealment of the smuggled goods and articles.
Customs shall order the payment of an amount of money equal to the value of
the smuggled goods or articles.
shall be punished respectively according to the extent of their involvement
and their respective responsibilities.
not report the case they know and provide facilities to the smuggler, and a
fine below twice the illegal incomes may be imposed at the same time. In case
there is no illegal income, a fine below 5,000 yuan in RMB shall be imposed.
for smuggling shall be given a lesser punishment by applying mutatis
mutandis Article 5 of these Rules.
in cases where:
offenders;
the day when the smuggling act takes place. In case that the smuggling is of
a continuous nature, it shall be counted from the day when the last act of
smuggling takes place.
Chapter III Acts Violating Regulations on Customs Control and the
Punishments
acts of smuggling shall be considered as acts violating regulations on
Customs control.
State rules and regulations governing the importation and exportation or
without license or other documents of approval shall be confiscated or ordered
to be sent back. In case that a license or a documental approval is obtained
afterwards, a fine below the value of the goods shall be imposed.
the amount of the duties leviable shall be imposed for any of the following
acts:
a view to evading Customs supervision and control, goods or articles which are
not listed in the categories prohibited by the State from entering or leaving
the territory or restricted by the State in importation or exportation, or
legally liable to Customs duties;
transfer goods under Customs control or incoming and outgoing articles not
yet released by the Customs without Customs authorization;
reason for shortage of goods in the transportation, storage, processing,
assembling and consignment sale of bonded goods;
specially granted duty reduction or exemption for other purposes than those
provided for;
quantity, standard, price, origin of production, trade manner, country of
consumption, country of trading or other items which should be declared;
or out of the territory within the specified time limit and let the said
goods remain inside or outside the territory without authorization;
the territory within the specified time limit and let the said goods remain
inside the territory without authorization;
outward means of transport without obtaining Customs approval or paying
Customs duty.
the following acts:
or other department empowered by the State Council, to enter or leave the
territory at a place without a Customs establishment;
surveillance zone to leave without Customs approval;
with a Customs establishment to another with a Customs establishment to change
route midway by moving out of the territory or to a point in the territory
where there is no Customs establishment without completing the clearance
formalities and obtaining the Customs approval.
of the following acts:
documents required or submit untrue papers or documents to the Customs after
arriving at or before departing from a place with a Customs establishment;
inward or outward transport, and goods and articles in accordance with
relevant regulations;
or outward goods and articles, or to embark or disembark passengers without
Customs approval;
approval, concurrently in cargo or passenger transport in the territory or
services other than inward and outward transportation in the territory;
services within the territory without completing Customs formalities in
accordance with the regulations;
consignment sale of the bonded goods to fall to complete procedures such as
receipt, delivery and cancellation in accordance with the regulations or to
fail to complete Customs procedures in accordance with the regulations when
the relevant contracts have been suspended, prolonged or transferred;
zone without Customs approval or to fail to accept Customs control over
such goods;
the Customs on the means of transport, warehouses or goods.
the following acts:
has not made the declaration to the Customs, or for the outward means of
transport which has cleared the Customs but has not left the territory to
fail to move along routes specified by competent communications authorities
or by the Customs;
Customs control to fail to move along the routes specified by the Customs;
a place without a Customs establishment, or jettisoning or discharging goods
and articles at such a place owing to force majeure to fail to report to the
Customs establishment nearby without justifiable reasons.
paid or the articles involved sent back, and a fine below the value of the
related articles may be imposed at the same time:
articles exceeding Customs-specified quantity limits but of small amount or
value and intended for personal use to fail to declare them to the Customs;
territory, to make untruthful declaration to the Customs or not to accept
Customs examination;
Customs duties upon registration with the Customs out of or into the territory
in accordance with the regulations;
carries in the territory without Customs approval.
1,000 yuan in RMB:
inward or outward vessel, train or aircraft, the place of its stay or any
changes in such time and place without justifiable reasons;
without authorization;
exercise or has to suspend control over the inward and outward means of
transport, goods and articles.
concerning the carrying or sending by post of articles prohibited by the State
from entering for leaving the territory into or out of the territory, the
articles concerned shall be confiscated or sent back in accordance with the
regulations, and a fine may be imposed at the same time depending on
circumstances.
violations of Customs regulations if the case is of a minor nature or a
confession is made by the person involved. Punishments shall be exempted for
acts violating the Customs regulations if the case is discovered three years
later.
Chapter IV Handling of the Smuggling Acts and Acts Violating
Regulations on Customs Control
regulations on Customs control shall be made by the director of the Customs
establishment.
Customs shall be made upon the issuance of the Detention Note.
General Customs Administration.
be detained or are not suitable for detention, a deposit or a mortgage of an
equivalent value may be required by the Customs from the person concerned or
the person in charge of the means of transport.
Customs in accordance with the regulations shall not be disposed of before
the verdict by a people's court or the decision of punishment by the Customs
comes into force. But in the case where goods and articles are fresh and live,
perishable or easy to become ineffective, the Customs may sell them,
retain the proceeds and notify the owner of the goods or the articles.
that the deposits or remittances are obtained illegally from smuggling, the
Customs may notify, in writing the bank or the post office concerned, asking
it to suspend the payment or delivery of such deposits or remittances and
inform the depositor or the remitter at the same time. The duration of the
suspension shall not exceed 3 months. The money shall be disposed of by the
Customs in accordane with the Customs Law and the present Rules after the
decision of punishment made by the Customs has become effective.
social organization violates Customs regulations, the Customs may, besides
imposing punishment upon the unit concerned, imposed a fine below 1,000 yuan
in RMB on the person in charge and the person directly answerable for the
violation.
social organization violates the Customs Law, the Customs may, according to
the seriousness of the case, suspend temporarily the preferential treatment
of duty reduction or exemption it enjoys, deprive it temporarily of the right
of declaration to the Customs or revoke the Certificate for Declaration of
the person in question.
or an act violating regulations on Customs control, the Customs shall send a
Notification of Punishment to the person in question.
unacceptable, he may submit an appeal for reconsideration of the case to
either the Customs establishment making the decision or to one at a higher
level, within 30 days of receipt of the notification of punishment; the Customs
shall make a decision within 90 days of receipt of the appeal and send a
Decision of Reconsideration to the person in question. If the person in
question finds the decision made after the reconsideration still unacceptable,
he may sue at a people's court within 30 days of receipt of the decision.
30 days of receipt of the Notification of Punishment. Where string directly
at the people's court is chosen, the person in question may not appeal to the
Customs for reconsideration.
Reconsideration of the Customs shall be uniformly determined by the General
Customs Administration.
may be sent to the person in question by the Customs directly and signed by
him to acknowledge the receipt or sent by post. In the latter case, the date
indicated on the registration receipt of the post office shall be regarded
as the day of receipt. A public announcement shall be made in case the
delivery is impossible, and the announcement shall be regarded equally as
receipt.
or sue at a people's court in the specified time limit, the decision of
punishment shall enter into force.
the smuggled goods, articles or smuggling means of transport which are
confiscated in accordance with the regulations shall be paid within the time
limit specified in the decision of punishment of the Customs.
permanent residence in the territory, the fine, the illegal income and the
sum of money equal to the value of the smuggled goods, articles or smuggling
means of transport which are confiscated in accordance with the regulations
shall be paid prior to his leaving of the territory. Where the person in
question fails to accept the decision of punishment by the Customs or cannot
pay the amount of money prior to his leaving of the territory, a deposit or a
mortgage of a value equal to the amount of money to be paid, or a guarantee
which is acceptable to the Customs shall be provided.
Customs within the specified time limit, the Customs shall return the deposit
or the mortgage provided by him without delay and the guarantee shall cease
right away.
decision and fails to appeal for a reconsideration of the case or sue at a
people's court within the specified time limit, the Customs making the
decision may confiscate the deposit provided by him or take the goods,
articles or means of transport detained or kept as a mortgage as substitutes
for the money required by the decision of punishment after an assessment
made according to the current prices, or request the People's Court for an
enforced execution.
exempt the person in question from the payment of Customs duties and the
completion of the relevant Customs formalities specified by the laws and
regulations in case the inward or outward goods, articles or means of
transport are not confiscated.
Chapter V Supplementary Provisions
create difficulties or procrastinate the control and examination shall be
given a disciplinary sanction in accordance with the provisions governing
the rewards and punishments of the personnel working for government
departments. Those who practise graft, neglect their duties or connive at
smuggling shall be given a disciplinary sanction in accordance with the
provisions governing the rewards and punishments of the personnel working
for the government department or be subject to an investigation of criminal
responsibility in accordance with the law, depending on the seriousness of
the cases.
meanings hereunder assigned to them:
securities;
sold at the local State-owned shops. Where such a price is not available,
it shall be assessed and determined by the Customs;
exportation shall be announced by the competent departments under the State
Council.
the territory shall be decided by the General Customs Administration in
accordance with the Customs Law and other laws and regulations, together
with relevant competent departments under the State Council, and made public
by the General Customs Administration.
territory shall be made public by the General Customs Administration.
Customs Administration.
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