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RULES FOR THE IMPLEMENTATION OF ADMINISTRATIVE PUNISHMENTS UNDER THE CUSTOMS LAW

    Article 2  These Rules shall be applied to acts which do not constitute
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

    Article 3  Any of the following acts shall be regarded as an act of
smuggling:

    1. without the approval of the State Council or the department empowered by
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;

    2. to transport, carry or send by post 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 a Customs establishment,
by concealment, disguise, imcomplete or fraudulent declaration or other means
aiming at evading Customs supervision and control;

    3. to sell without Customs approval and payment of Customs duties
specially permitted bonded goods, other goods under Customs control or inward
means of transport which are meant to be used outside the territory;

    4. to sell without Customs approval and payment of Customs duties goods
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.

    Article 4  Any of the following acts shall be regarded and punished as an
act of smuggling:

    1. to purchase smuggled import goods and articles illegally and directly
from the smuggler;

    2. to transport, purchase or sell articles prohibited by the State from
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.

    Article 5  Any act listed in Article 3 and Article 4 of these Rules shall
be punished in accordance with the following provisions:

    1. The Customs shall confiscate the smuggled articles which are prohibited
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.

    2. The Customs shall confiscate the smuggled goods and articles which are
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:

    3. The Customs shall confiscate the goods or the articles used specially
to cover up smuggling and confiscate or order the dissembling of specially
designed equipment for the concealment of the smuggled goods and articles.

    In case the smuggled goods or the articles are not confiscable, the
Customs shall order the payment of an amount of money equal to the value of
the smuggled goods or articles.

    Article 6  Where a smuggling act is done by two or more persons, they
shall be punished respectively according to the extent of their involvement
and their respective responsibilities.

    Confiscation of illegal goods incomes shall be imposed on those who do
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.

    Article 7  Any act in the way of preparing devices or creating conditions
for smuggling shall be given a lesser punishment by applying mutatis
mutandis Article 5 of these Rules.

    Article 8  Punishments may be exempted or be imposed in lesser degrees
in cases where:

    1. the smuggling act is of a minor nature;

    2. the person in question owns up the case and informs against other
offenders;

    3. the smuggling is discovered three years later.

    The duration specified in item 3 under this Article shall be counted from
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

    Article 9  Acts which violate Customs regulations but do not constitute
acts of smuggling shall be considered as acts violating regulations on
Customs control.

    Article 10  Goods which are imported or exported in violation of the
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.

    Article 11  A fine below the value of the goods or articles or below twice
the amount of the duties leviable shall be imposed for any of the following
acts:

    1. to transport, carry or send by post into or out of the territory, with
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;

    2. to open, pick up, deliver, forward, change, repack, mortgage or
transfer goods under Customs control or incoming and outgoing articles not
yet released by the Customs without Customs authorization;

    3. to keep untruthful operational records or to fail to give a justifiable
reason for shortage of goods in the transportation, storage, processing,
assembling and consignment sale of bonded goods;

    4. to utilize, without Customs approval, goods and articles enjoying
specially granted duty reduction or exemption for other purposes than those
provided for;

    5. to make untruthful declaration of import or export goods;

    6. to fail to re-transport temporarily exported or imported goods into
or out of the territory within the specified time limit and let the said
goods remain inside or outside the territory without authorization;

    7. to fail to transport the transit, transshipment or through goods out of
the territory within the specified time limit and let the said goods remain
inside the territory without authorization;

    8. to transfer materials and supplies intended for use by the inward or
outward means of transport without obtaining Customs approval or paying
Customs duty.

    Article 12  A fine below 50,000 yuan in RMB shall be imposed upon any of
the following acts:

    1. for a means of transport, without approval from the State Council
or other department empowered by the State Council, to enter or leave the
territory at a place without a Customs establishment;

    2. for an inward or outward means of transport staying at the Customs
surveillance zone to leave without Customs approval;

    3. for an inward or outward means of transport en route from one place
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.

    Article 13  A fine below 30,000 yuan in RMB shall be imposed upon any
of the following acts:

    1. for an inward or outward means of transport to fail to submit papers and
documents required or submit untrue papers or documents to the Customs after
arriving at or before departing from a place with a Customs establishment;

    2. to fail to accept the checking and examination by the Customs of the
inward or outward transport, and goods and articles in accordance with
relevant regulations;

    3. for an inward or outward means of transport to load or unload inward
or outward goods and articles, or to embark or disembark passengers without
Customs approval;

    4. for an inward or outward means of transport to engage, without Customs
approval, concurrently in cargo or passenger transport in the territory or
services other than inward and outward transportation in the territory;

    5. for an inward or outward means of transport to change to transport
services within the territory without completing Customs formalities in
accordance with the regulations;

    6. for anyone engaged in the storage, processing, assembling and
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;

    7. to store goods under Customs control outside the Customs surveillance
zone without Customs approval or to fail to accept Customs control over
such goods;

    8. to open or destroy, without Customs authorization, seals affixed by
the Customs on the means of transport, warehouses or goods.

    Article 14  A fine below 20,000 yuan in RMB shall be imposed on any of
the following acts:

    1. for the inward means of transport which has entered the territory but
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;

    2. for the inward and outward vessel or vehicle carrying goods under
Customs control to fail to move along the routes specified by the Customs;

    3. for the inward and outward vessel or aircraft berthing or landing at
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.

    Article 15  For any of the following acts, the duty evaded shall be
paid or the articles involved sent back, and a fine below the value of the
related articles may be imposed at the same time:

    1. for a person carrying or sending by post into or out of the territory
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;

    2. for a person carrying or sending by post articles into or out of the
territory, to make untruthful declaration to the Customs or not to accept
Customs examination;

    3. to fail to take temporarily inward or outward articles exempted form
Customs duties upon registration with the Customs out of or into the territory
in accordance with the regulations;

    4. for a person passing through the territory to leave the articles he
carries in the territory without Customs approval.

    Article 16  Any of the following acts shall be subject to a fine below
1,000 yuan in RMB:

    1. to fail to notify the Customs in advance of the time of arrival of the
inward or outward vessel, train or aircraft, the place of its stay or any
changes in such time and place without justifiable reasons;

    2. to open or damage the seals affixed by the Customs upon the articles
without authorization;

    3. to violate the Customs law and regulations, so that the Customs cannot
exercise or has to suspend control over the inward and outward means of
transport, goods and articles.

    Article 17  In case truthful report is made prior to Customs examination
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.

    Article 18  Remission or mitigation of punishment may be applied to
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

    Article 19  Decisions of punishment for smuggling acts and acts violating
regulations on Customs control shall be made by the director of the Customs
establishment.

    Article 20  Detention of goods, articles or means of transport by the
Customs shall be made upon the issuance of the Detention Note.

    The form of the Detention Note shall be uniformly determined by the
General Customs Administration.

    Article 21  In case that the goods, articles or means of transport cannot
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.

    Article 22  The goods, articles and means of transport detained by the
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.

    article 23  Where it is established by the Customs after investigation
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.

    Article 24  Where an enterprise, an undertaking, a State department or a
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.

    Article 25  Where an enterprise, an undertaking, a State department or a
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.

    Article 26  After a decision of punishment is made upon a smuggling act
or an act violating regulations on Customs control, the Customs shall send a
Notification of Punishment to the person in question.

    If the person in question finds the Customs decision of punishment
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.

    The person in question may also sue directly at a people's court within
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.

    The form of the Notification of Punishment and the Decision of
Reconsideration of the Customs shall be uniformly determined by the General
Customs Administration.

    Article 27  The Notification of Punishment or Decision of Reconsideration
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.

    Article 28  If the person in question fails to appeal for reconsideration
or sue at a people's court in the specified time limit, the decision of
punishment shall enter into force.

    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 within the time
limit specified in the decision of punishment of the Customs.

    Article 29  If the person punished by the Customs does not have a
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.

    Where the person in question executes the decision of punishment by the
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.

    Article 30  Where the person in question refuses to execute the Customs
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.

    Article 31  A fine imposed in accordance with these Rules shall not
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

    Article 32  The Customs personnel who abuse their powers and intentionally
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.

    Article 33  The following terms used in these Rules shall have the
meanings hereunder assigned to them:

    "Articles" also include currencies, gold and silver, and other negotiable
securities;

    "Equivalent value" is based on the retail price of the similar product
sold at the local State-owned shops. Where such a price is not available,
it shall be assessed and determined by the Customs;

    "Below" or "under" includes the number itself.

    Article 34  The list of goods restricted by the State in importation or
exportation shall be announced by the competent departments under the State
Council.

    The list of articles prohibited by the State from entering or leaving
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.

    The list of articles restricted by the State in entering or leaving the
territory shall be made public by the General Customs Administration.

    Article 35  The right to interpret these Rules shall reside in the General
Customs Administration.

    Article 36  These Rules shall come into effect as of July 1, 1987.