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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II SMUGGLING ACTS AND PUNISHMENT CHAPTER III ACTS IN VIOLATION OF CUSTOMS SUPERVISION PROVISIONS AND PENALTIES CHAPTER IV INVESTIGATION ACTS IN VIOLATION OF CUSTOMS LAW CHAPTER V DECISION ON THE CUSTOMS ADMINISTRATIVE PUNISHMENT AND ITS EXECUTION CHAPTER VI SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Implementation Regulation is formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to the Customs Law) and the provisions of other relevant laws for the purpose of regulating customs administrative punishment, ensuring the customs' exercise of power according to law and protecting the lawful rights and interests of citizens, legal persons or other organizations. Article 2. The present Implementation Regulation shall be applicable to the smuggling acts not subject to criminal liabilities according to law and acts in violation of customs supervision provisions, and the handling of acts subject to the administrative punishment conducted by the customs according to the provisions of laws and administrative regulations. Article 3. The customs house administrative punishment shall be subject to the jurisdiction of the customs house that has discovered the illegal act, or may be ruled by the customs house at the place where the illegal act occurs. Cases over which two or more customs houses have jurisdictions shall be subject to the jurisdiction of the customs house that first discovers the illegal acts. If the jurisdiction of a case is not clear, the jurisdiction shall be determined by the relevant customs houses through negotiation. If they cannot reach an agreement through negotiation, they shall report to their common upper level customs house for designation of jurisdiction. For grave and complex cases, the General Administration of Customs shall designate jurisdiction. Article 4. In case any customs house finds out any illegal act that shall be subject to the handling of other administrative department according to law, it shall transfer it to the relevant administrative department for handling; if the illegal act is suspected of committing a crime, it shall be transferred to the public security organ under the customs that investigates smuggling crimes or the local public security organ for handling according to law. Article 5. In case such administrative punishments such as warning or fine is imposed upon any party in accordance with the present Implementation Regulation, but no entry/exit goods, articles or transportation vehicles are confiscated, the relevant party's obligations for paying taxes according to law, submitting import and export license certificate or handling of relevant customs formalities shall not be exempted. Article 6. In case anyone rejects or encumbers public security organs under the customs that investigate smuggling crimes from performing their duties according to law, the public security organs under the customs that investigate smuggling crimes, which is established at the customs houses directly under the General Administration of Customs and at the subsidiary customs house authorized by the customs house directly under the General Administration of Customs shall give punishment in accordance with the relevant provisions on the punishment in respect to management of public security. In case anyone rejects or encumbers any other customs staff member from performing his duties according to law, it shall be reported to the local public security organ for handling according to law. CHAPTER II SMUGGLING ACTS AND PUNISHMENT Article 7. In case anyone violates the Customs Law or other relevant laws and administrative regulations, evades customs supervision, evades taxes payable, or escapes the relevant prohibitive or restrictive entry/exit administration and has any of the following circumstances, such acts shall be determined as smuggling acts: (1) Transporting or carrying into or out of the territory the goods or articles prohibited or restricted by the state, or goods or articles subject to taxation according to law from the places where no customs house is established without the approval of the State Council or the organs authorized by the State Council; (2) Transporting, carrying, or mailing goods or articles prohibited or restricted by the state to enter or exit the territory or goods or articles subject to taxation to enter or exit the territory according to law by evading the customs supervision by ways of concealing, disguising, disguising the report, or falsely report or other ways when passing through the places where the customs house is established; (3) Evading customs supervision by using fabricated or altered handbooks, documentations, seals, account books, electronic data or by other means, or selling within the territory the goods, articles under customs supervision or overseas transportation vehicles entering into the territory without permission; (4) Causing goods or articles under customs supervisions out of the control of the customs house by using fabricated or altered handbooks, documentation, seals, account books, electronic data or falsely reporting the unit consumption of materials for finished products in processing trade; (5) Evading customs supervision by concealing, disguising, disguising the report, falsely reporting or by other ways to ship out of the zones without permission the goods or articles under the customs supervision in the bonded zones, export processing zones and other special customs supervision zones; or (6) Having other acts of evading customs supervision and constituting smuggling act. Article 8. In case anyone has any of the following acts, he shall be punished for smuggling: (1) Knowingly purchasing goods or articles imported through smuggling in violation of laws from smugglers directly; or (2) Transporting, purchasing, or selling goods or articles prohibited or restricted by the state to enter or exit the territory or transporting, purchasing, or selling goods that shall pay taxes according to law without legal certificate in inner sea, marginal sea, boundary river, boundary lake, ships and the personnel carried by ships. Article 9. In case anyone has any of the following acts enumerated in Articles 7 and 8 of the present Implementation Regulations, he shall be punished according to the following provisions: (1) In the case of smuggling goods prohibited for import and export by the state, the smuggled goods and the illegal gains shall be confiscated, and a fine of less than RMB 1 million Yuan may be imposed concurrently; in case of smuggling goods prohibited to enter or exit the territory by the state, the smuggled goods and the illegal gains shall be confiscated, and a fine of less than RMB 100,000 Yuan may be imposed; (2) In case anyone fails to submit its license certificate that should be submitted, but does not evade tax money, and smuggles goods or articles prohibited to enter or exit the territory by the state, the goods or articles and the illegal gains shall be confiscated, and a fine less than the equivalence of the goods or articles smuggled may be imposed concurrently; or (3) In case anyone evades taxes payable but does not evade the administration of license certificates and smuggles goods or articles that shall pay taxes according to law, the goods or articles smuggled and the illegal gains shall be confiscated, and a fine of less than three times the taxable money evaded may also be imposed. Transportation vehicles specially used for smuggling or goods or articles used for covering the smuggling act, and transportation vehicles used for smuggling or goods or articles for covering the smuggling act for three or more times within two years shall be confiscated. The specially made equipments, interlayers or hidden cases for concealing goods or articles smuggled shall be confiscated or ordered to be dismantled. In case anyone conducts smuggling acts by using specially made equipment, interlayers or hidden cases, he shall be given a heavier punishment. Article 10. In case anyone colludes with a smuggler and provides loans, capital, account number, invoices, certificate, or customs documentation for the smuggler, or colludes with any smuggler and helps him to pick up, deliver, transport, keep, mail goods or articles smuggled or provides other conveniences for him, he shall be punished as an accomplice of the smuggling act, and the illegal gains shall be confiscated, and he shall be punished in accordance with the provisions of Article 9 of the Implementation Regulation. Article 11. In case any customs declaration enterprise or customs clearance agent and enterprise permitted by the customs house to undertake businesses such as transportation, storage, processing, assembly, consignment sale, exhibition of goods under the customs supervision constitutes a crime of smuggling or engages in smuggling two or more times, the customs may revoke its registration and cancel its practicing qualification of customs declaration. CHAPTER III ACTS IN VIOLATION OF CUSTOMS SUPERVISION PROVISIONS AND PENALTIES Article 12. Acts that violate the Customs Law and other relevant laws, administrative regulations and rules but does not constitute a smuggling act shall be acts in violation of customs supervision provisions. Article 13. In case anyone imports and exports goods prohibited to import and export by the state in violation of the state provisions on import and export administration, he shall be ordered to transport the goods back and have imposed a fine less than RMB 1 million Yuan. Article 14. In case anyone imports or exports goods restricted by the state in violation of the state provisions on import and export administration, the consignee or consignor of the import and export goods cannot submit license certificate when making declaration to the customs, the import or export goods shall not be discharged, and a fine of 30% the value of the goods shall be imposed upon him. In case anyone imports or exports goods falling within the scope of automatic import and export license administration in violation of the state provisions on import and export administration, the consignee or consignor of import and export goods fails to submit its automatic license certificate to the customs when making declaration, the import and export goods shall not be discharged. Article 15. In case the name, tariff serial number, quantity, specification, price, way of trading, place of origin, place of shipment, place of arrival, and final place of destination of the import and export goods or other items fail to be declared as they should be or declared falsely, punishment shall be given in accordance with the following provisions separately, and the illegal gains shall be confiscated, if any: (1) If it affects the accuracy of the customs statistics, a warning shall be given or a fine of RMB 1,000 Yuan up to 10,000 Yuan shall be given; (2) If it affects the customs supervision order, a warning shall be given or a fine of RMB 1,000 Yuan up to 30,000 Yuan shall be given; (3) If it affects the state license certificate administration, a fine of 5% up to 30% the value of the goods shall be imposed; (4) If it affects the state tax collection, a fine of 30% up to 2 times the tax money evaded shall be given; (5) If it affects the state foreign exchange and export tax refund administration, a fine of 10% up to 50% of the declaration price may be imposed. Article 16. In case any consignee or consignor of any import and export goods fails to provide the true conditions of the customs declaration matters entrusted by any customs declaration enterprise, which leads to the occurrence of any of the circumstances prescribed in Article 15 of the present Implementation Regulation, the entrusting party shall be punished in accordance with the provisions of Article 15 of the present Implementation Regulation. Article 17. In case any customs declaration enterprise or customs clearance agent fails to make proper examination on the truthfulness of the conditions provided by a client, or neglects in work, which lead to the occurrence of any of the circumstances prescribed in Article 15 of the present Implementation Regulation, the customs declaration enterprise shall be imposed upon a fine of 10% the value of the goods, suspended undertaking customs declaration business or practice within 6 months; if the circumstances are serious, its customs declaration registration shall be revoked, and its qualification for practicing customs declaration shall be cancelled. Article 18. In one of the following acts, a fine of 5% up to 30% the value of goods may be imposed upon, and the illegal gains shall be confiscated, if any: (1) Opening, drawing, delivering, shipping, exchanging, refitting, mortgaging, impawning, keeping, transferring, altering marks, using for other purposes or making other disposal on goods subject to customs supervision without permission of the customs; (2) Keeping the goods under customs supervision outside the customs supervision zones without permission of the customs house; (3) Managing such businesses as the transportation, storage, processing, assembly, consignment sale and exhibition of goods under customs supervision, and failing to provide justifiable reasons for the relevant goods that are lost or lack in quantity or whose records are untrue; (4) Operating such businesses as the transportation, storage, processing, consignment sale, exhibition of bonded goods, and failing to handle such formalities as the receiving and keeping, delivery, carrying forward, and canceling after verification as required, or failing to go through the formalities at the customs house as required for suspension, extension, alteration or transferring the relevant contracts; (5) Failing to declare to the customs house the unit consumption of materials for finished products in processing trade according to the facts; (6) Failing to transport out of the territory the trans-boundary, transferring goods or through cargo within the prescribed time limit and keeping them within the territory without approval; (7) Failing to re-transport out of the territory or into the territory the goods imported or exported temporarily within the prescribed time limit but keeping them within or outside the territory without permission; or (8) Having other acts in violation of the customs supervision provisions, which makes the customs house incapable or being interrupted conducting supervision over the import or export goods. Where the goods involved in the preceding provisions fall within those restricted to import or export by the state and needs to be submitted license certificates, if the parties fail to submit their license certificates within the prescribed time limit, a fine of 30% the value of the goods may be imposed upon; if there is any evasion of tax money, a fine of one time the tax money evaded may be given additionally. Article 19. In case there occurs any of the following acts, a warning shall be given and a fine of 20% the value of goods may be imposed upon, and the illegal gains may be confiscated, if any: (1) Opening, delivering, posting, transferring or making other disposal on articles entering or exiting the territory that have not been discharged by customs without the permission of the customs house; (2) An individual fails to declare to customs for his transporting, carrying or posting self-used articles that exceed reasonable amount; (3) An individual fails to make declaration to customs for transporting, carrying, or posting entry/exit self-used articles restricted by the state, which exceed the prescribed amount to enter or exit the territory but does not evade customs' supervision by ways of concealing or disguising; (4) An individual transports, carries or posts articles to enter or exit the territory but makes false declaration; (5) Failing to re-carry out of the territory or re-carry into the territory the articles allowed to enter or exit the territory but exempted from tax temporarily after customs registration; or (6) A person who passes through the territory of a country keeps the articles carried by him within the territory without the approval of the customs house. Article 20. In case anyone who fails to make declaration to the customs house for his transportation, carriage, posting goods prohibited by the state to enter or exit the territory, but does not evade customs' supervision by ways of concealing or disguising, the goods shall be confiscated or ordered to take back or destroyed or made technological handling under the customs supervision. Article 21. In case anyone does any of the following acts, he shall be given warnings, imposed a fine of less than RMB 100,000 Yuan, and the illegal gains shall be confiscated, if any: (1) The transportation vehicles enter or exit the territory without passing through the places where customs house has been established; (2) Entry/exit transportation vehicles staying at the customs supervision districts move away without the permission of the customs house; (3) Entry/exit transportation vehicles move away from one place that has established customs house to another such place without completing the handling of customs formalities and without approval of the customs house, but change to move overseas or place without establishing the customs house within the territory; or (4) The entry/exit transportation vehicles arrive or move away from the place where the customs house has established without making declaration to the customs and submitting the relevant documentation for checking or the documentations submitted are not true. Article 22. In case anyone does any of the following acts, he shall be given warnings, imposed a fine of less than 50,000 Yuan, and the illegal gains shall be confiscated, if any: (1) Any entry/exit transportation vehicle loads or unloads goods or articles entering or exiting the territory or embarks or disembarks passengers entering or exiting the territory without approval of the customs house; (2) Any entry/exit transportation vehicle manages concurrently domestic passenger transportation or is used for any purpose other than entry/exit transportation without approval of the customs house; (3) Any entry/exit transportation vehicle changes to operate domestic transportation without permission and going through customs formalities as required; (4) Failing to transmit shipping bill and other electronic data to the customs house within the prescribed time limit or the electronic data transmitted is inaccurate or failing to keep the relevant electronic data within the prescribed time limit, which influences the customs supervision; (5) The entry transportation vehicles fail to go along the route designated by the competent department in charge of transportation or the customs house after entering into the territory and before making declaration to the customs; the exit transportation vehicles fail to do so after completing the customs formalities and before leaving the territory; (6) Any ship or car carrying the goods under customs' supervision fails to go along the route designated by the customs house; (7) Any entry/exit ship or air craft is forced to berth or land at the place where no customs is established due to force majeure or chucks or loads or unloads goods or articles within the territory but fail to report to the nearest customs house without justifiable reasons; (8) Failing to notify the customs house in advance the time when any entry/exit ship, train or air craft arrives, the place where it stops, or the time or place changed without special reasons; or (9) Failing to accept the examination or verification on entry/exit transportation vehicles, goods or articles conducted by the customs house as required. Article 23. In case anyone has any of the following acts, he shall be given warning and imposed upon a fine of less than RMB 30,000 Yuan; (1) Opening or destroying customs mark of seal without permission; (2) Losing supervision documents or handbooks and other certificates made and issued by the customs house to impede the customs supervision; or (3) Having other acts in violation of the customs supervision provisions, which leads to the incapability or interruption of the customs house to make supervision over the transportation vehicles or articles entering or exiting the territory. Article 24. In case anyone fabricates, alters or sells the customs documentations, a fine of RMB 50 Yuan up to RMB 500,000 Yuan shall be imposed upon him, and the illegal gains shall be confiscated, if any; if a crime is constituted, he shall be subject to criminal liabilities according to law. Article 25. In case anyone imports or exports goods that have infringed upon the intellectual property rights subject to the protection of the laws and administrative regulations of the People's Republic of China, the infringing goods shall be confiscated, and a fine of less than 30% the value of the goods shall be imposed; if a crime is constituted, he shall be subject to criminal liabilities according to law. Where there is necessity to declare the status of the intellectual property rights to the customs house, the consignee and consignor of the import or export goods and their agents fail to declare to the customs house according to law the relevant status of intellectual property right, or fail to submit the lawfully used certificate of relevant intellectual property right, a fine of less than RMB 50,000 Yuan may be imposed upon them. Article 26. In case any customs declaration enterprise, customs clearance agent or enterprise undertaking business such as the transportation, storage, processing, assembly, consignment sale or exhibition of goods under the customs supervision, it/he shall be ordered to correct and given warnings, and may be suspended for undertaking the relevant business or practicing for 6 months: (1) Delaying payment of tax money or failing to perform the duty of tax payment; (2) The customs declaration enterprise transfers its name for other people to handle taxpaying matters on import and export goods in customs declaration; (3) Failing to provide justifiable reasons for damaging or losing goods under customs supervision; or (4) Having other illegal acts requiring suspending its/his undertaking of the relevant businesses or practicing. Article 27. In case any customs declaration enterprise, customs clearance agent or enterprise undertaking business such as the transportation, storage, processing, assembly, consignment sale, exhibition of goods under customs supervision has any of the following circumstances, customs may revoke its/his registration, cancel its/his qualification for practicing in customs declaration: (1) Being suspended from practice by the customs house for more than 3 times within one year; (2) Being suspended from undertaking the relevant business or practice by the customs house, and reoccurring the circumstances prescribed in Article 26 of the present Implementation Regulation within one year after being resumed undertaking the relevant business or practice; or (3) Having other illegal acts under which there is necessity to revoke its/his registration or cancel its/his qualification of practice in customs declaration. Article 28. In case any customs declaration enterprise or customs clearance agent illegally acts as agent for others to make customs declaration or makes customs declaration activities exceeding the practicing scope granted by the customs, it/he shall be ordered to correct, and imposed upon a fine of less than RMB 50, 000 Yuan, and suspended undertaking customs declaration business or practice within 6 months; if the circumstances are serious, its/his customs declaration registration shall be revoked and its/his customs practicing qualification shall be cancelled. Article 29. In case any consignee and consignor of the import and export goods, customs declaration enterprise, or customs clearance agent bribes the customs staff members, his/its customs declaration registration shall be revoked and the customs declaration qualification shall be cancelled, and a fine of less than RMB 10,000 Yuan shall be imposed upon him/it; if a crime is constituted, he/it shall be subject to criminal liabilities according to law, and he/it shall not reregister as customs declaration enterprise or obtain qualification of practice in customs declaration. Article 30. In case anyone undertakes customs declaration business without going through customs registration or fails to obtain the customs declaration practicing qualification, he/it shall be banned, the illegal gains shall be confiscated, and a fine of less than RMB 100,000 Yuan may be imposed upon. Article 31. In case anyone provides false materials to cheat in customs registration and customs declaration practicing qualification, its/his registration shall be revoked, the qualification for practice in customs declaration shall be cancelled, and a fine of less than RMB 300,000 Yuan shall be imposed upon. Article 32. In case any legal person or other organization has any act in violation of the customs law, its person in charge and person direct liable shall be given warnings and may be imposed a fine of less than RMB 50,000 Yuan apart from punishing the legal person or organization, and the illegal gains may also be confiscated, if any. CHAPTER IV INVESTIGATION ACTS IN VIOLATION OF CUSTOMS LAW Article 33. In case any customs finds out any citizen, legal person or other organization has any act that shall be subject to the administrative punishment by the customs according to law, it shall put it on records and make investigation. Article 34. After putting a case on record, the customs shall make investigation and collect evidences completely, objectively, fairly and in time. When making investigation and collecting evidences, the customs shall handle it in accordance with laws, administrative regulations and the requirements of other relevant provisions. When making investigation and collecting evidences, the staff members of the customs house shall be no less than 2 persons, who shall show their certificates to the person being investigated. In case the evidences investigated into and collected by the customs house involves state secrets and trade secrets or individual privacy, the customs shall keep secret. Article 35. In case customs checks the body of any suspect of smuggling act, it shall conduct it in the hidden place or out of the line of sight of the non-inspectors by 2 more customs staff members who are the same sex with the person being inspected. The suspect of smuggling act shall accept inspection, and shall not hinder it. Article 36. When making inspection on transportation vehicles and places and checking goods and articles according to law, the customs house shall made transcripts of inspection and check. Article 37. When detaining any suspect of smuggling crime according to law, the customs house shall make and issue a written decision on detaining the suspect of smuggling crime. The time limit for detaining the suspect of smuggling crime shall not exceed 24 hours, but may be extended to 48 hours under special circumstances. The customs house shall make examination on the person under custody within the legal detention period. If the person is cleared off suspicion of a crime or the legal detention period expires, he shall be released from detention immediately, and issued written decision for releasing from detention. Article 38. Customs may seize the following goods, articles, transportation vehicles and the relevant account books, documents and other materials according to law: (1) Goods, articles or transportation vehicles that are suspected of being smuggled; (2) Goods, articles or transportation vehicles in violation of the Customs Law or other relevant laws and administrative regulations; (3) Account books, documents and other materials in relation to the goods, articles, or transportation vehicles that may be detained according to law and administrative regulations; (4) Other goods, articles, transportation vehicles and the relevant account books, documents and other materials that may be detained according to law and administrative regulations. Article 39. In case it is impossible or inconvenient to detain the goods, articles or transportation vehicles that are suspected of violating laws, the parties concerned or the person in charge of the transportation vehicle shall provide equivalent guaranty to the customs house; if they fail to do so, the customs house may seize other property of the same equivalence of the parties concerned. Article 40. The time limit for the customs to seize the goods, articles, transportation vehicles and account books, documents and other materials shall not exceed one year. The time limit may be extended due to the need of investigating into the case upon the approval of the director general of the customs house directly under the General Administration of Customs or the director general of the subsidiary customs house authorized by the customs house directly under the General Administration of Customs, but the period of extension shall not exceed one year. The period of reconsideration and litigation shall not be included in it. Article 41. In any of the following circumstances, the customs house shall release the detention or seizure in time: (1) The suspicion of law violation has been cleared off; (2) The period of detention and extension has expired; (3) The customs administrative punishment decision has been performed; or (4) Other circumstances that shall be released from detention or seizure prescribed by laws and administrative regulations. Article 42. Where the customs house seizes any goods, article, transportation vehicle, other property, and account book, document and other materials, it shall make and issue a customs detention certificate with the signature or seal of the customs staff members, the parties concerned or their agents, keepers, and eyewitnesses, and add the mark of the customs seal. If the mark of customs seal is added, the parties and their agents or keepers shall keep it properly. When the customs house releases goods, articles, transportation vehicles, other property and account books, documents and other materials from seizure, or returns the equivalent guaranty, it shall make and issue a customs notice on releasing from seizure, customs notice on canceling guaranty with the signature or seal of the staff members of the customs, the parties concerned or their agents, keepers and eyewitnesses. Article 43. When the customs house interrogates any suspect of law violation or inquires about a witness, it shall do so individually, and notifies of his rights and legal liabilities for perjury. The suspect of law violation and the witness shall make statement or provide evidences according to the facts. The customs house shall make notes when interrogating the suspect of law violation or inquiring the witness, and have him identify on the spot, if he does not dissent with it, he shall sign his name for confirmation; if he dissents with it, the notes shall be signed after being corrected for confirmation. No one may make inquisition by torture or collect evidences by such illegal means as intimidation, inducing or cheating, etc.. When interrogating the suspect of law violation, the customs house may conduct it at the entity or residence of the suspect, or may require him to go to the customs house or the place designated by the customs house. Article 44. The physical evidences and written evidences collected by the customs house shall be the original things or the original materials. In case it is really difficult to collect the original things or original materials, it may shoot or reproduce them, and designate or entrust the relevant entities or individuals to keep the original things or original materials properly. The customs house shall list the physical evidences and written evidences collected and indicate the date of collection, and shall have them signed or sealed by the relevant entities or individual after confirmation. When collecting electronic data or records or videos and other audio-visual materials, the customs house shall collect the original carriers of data. Where there is real difficulty in collecting the original carriers, it may collect the reproductions, and indicate the way, time and maker of reproduction, etc., and shall have them signed or sealed by the relevant entities or individuals after confirmation. Article 45. The customs house may take samples of relevant goods or articles for testing and authenticating where the case investigation so requires. When the customs house takes samples, the parties concerned or their agents shall be on the scene; if they are not on the scene, the customs house shall invite witnesses to be on the scene. The customs house shall enseal the samples picked up with the signature or seal of the customs staff members, the parties or their agents, or witness after confirmation. The testing and authentication shall be conducted by the testing and authentication institutions under the customs house or by entrusting other institutions recognized by the state. After making testing and authentication, the person making the testing and the authenticator shall issue a testing report and an expertise, and affix their sign or seal on them. Article 46. The customs house may inquire about the deposit or remittance of any suspected entity or suspects of a case in the financial institutions or postal enterprises according to the relevant provisions of the Customs Law. When inquiring about the deposit or remittance of any suspected entity or suspects of a case in financial institutions or postal enterprises, the customs shall show the customs notice of assistance in inquiry. Article 47. No goods, article or transportation vehicle seized by the customs house according to law may be disposed of before the people's court makes judgment or the customs makes decision of administrative punishment. Such goods or articles that are not suitable for long-time keeping as dangerous articles, or fresh life, perishable or easily lose their efficacy or easily become rotten, etc., and goods, articles or transportation vehicles to which the owner applies for selling off in advance, may be sold off according to law in advance upon the approval of the director general of the customs house directly under the General Administration of Customs or his authorized director general of the subsidiary customs houses of the customs house directly under the General Administration of Customs, the proceeds incurred from selling off shall be kept by the customs, and the owners shall be notified. Article 48. The parties shall have the right to require the customs staff members to withdraw according to the provisions of the Customs Law. CHAPTER V DECISION ON THE CUSTOMS ADMINISTRATIVE PUNISHMENT AND ITS EXECUTION Article 49. The customs house shall notify the relevant parties of their rights to request for hearing before making such administrative penalties as suspension of undertaking the relevant business, suspending customs declaration practice, revocation of customs registration, cancellation of qualification for practicing customs declaration business, giving citizens a fine of more than RMB 10,000 Yuan, giving legal person or other organizations a fine of more than RMB 100,000 Yuan, confiscating the relevant goods, articles, smuggling transportation vehicles, etc.; if the parties request a hearing, the customs house shall organize a hearing. The measures for hearing of customs administrative punishment shall be formulated by the General Administration of Customs. Article 50. After the end of investigating a case, the general director of the customs house shall make examination on the investigation result and make a decision according to the different circumstances according to law. When giving a heavier administrative punishment on case of complicated circumstances or grave illegal acts, the decision shall be made by the collective discussion of the customs case trial committee. Article 51. In case the same party conducts smuggling acts and act in violation of the customs supervision provisions, and there are causation between the two acts, the smuggling act shall be given a heavier punishment in accordance with the provisions of the present Implementation Regulation on smuggling, and the act in violation of the customs supervision provisions shall not be punished again. In case a same one party conducts two or more acts in violation of the customs supervision provisions on a same batch of goods or articles, and there is causation relationship between the two acts, such acts shall be given a heavier punishment in accordance with the range of penalties prescribed separately by the present Implementation Regulation. Article 52. Any illegal acts committed by two or more parties together shall be punished separately by differentiating the circumstances and liabilities. Article 53. In case anyone has any of the following circumstances, he shall be given a heavier punishment: (1) Committing smuggling acts within 2 years after being given criminal penalties by the court or being given an administrative punishment by the customs due to smuggling; (2) Conducting the same act in violation of the customs supervision provisions within 1 year after being given an administrative punishment due to violation of the customs supervision provisions; or (3) Having other circumstances that shall be subject to a heavier punishment according to law. Article 54. The customs house shall make a written decision of administrative punishment when giving an administrative punishment on acts of parties in violation of the Customs Law. One written decision on administrative punishment may be made on two or more acts in violation of the Customs Law conducted by an identical party. For acts in violation of the Customs Law conducted separately by two or more parties, the written decision on administrative punishment shall be made separately. For acts in violation of the Customs Law conducted by two or more parties together, one copy of written decision on administrative punishment shall be made, and each party shall be punished separately according to the different circumstances, unless it is necessary to deal with it as a separate case. Article 55. The written decision on administrative punishment shall be served to the parties according to the relevant legal provisions. In case a written decision is served by public notice according to law, the customs house shall post the original of the written decision on administrative punishment in the bulletin board of the customs house, and publish the public notice in newspapers. Article 56. Where the customs house makes a decision of administrative punishment on confiscating goods, articles or smuggled transportation vehicles, and it is unable or inconvenient to confiscate the relevant goods, articles, or smuggled transportation vehicles, the customs house shall recover the equivalent price of the aforesaid goods, articles or smuggled transportation vehicles. Article 57. Where, after any legal person or other organization has conducted acts in violation of the Customs Law, it has mergers, division, or other circumstances of assets reorganization, the customs house shall take the former legal person or organization as a party concerned. In case the former legal person or organization is punished by a fine or confiscated illegal gains or the money equivalent to the goods, articles or smuggled transportation vehicles recovered, the legal person, organization that undertakes their rights and obligations shall be the party against whom the punishment is to be executed. Article 58. Fines, illegal gains, and the money equivalent to the value of the goods, articles or smuggled transportation vehicles recovered according to law shall be paid off within the time limit prescribed by the customs decision of administrative punishment. In case the parties execute the administrative punishment decision and complete the customs formalities on time, the customs house shall rescind their guaranty in time. Article 59. The parties subject to the punishment of the customs house or their legal representatives, the major persons-in-charge shall pay off fines, illegal gains and the money equivalent to the value of the goods, articles or smuggled transportation vehicles recovered according to law before leaving the territory. If they fail to pay off the aforesaid money, they shall provide a guaranty equivalent to the aforesaid money to the customs house. In case they fail to provide a guaranty, if the party is a legal person or other organization, the customs house may notify the exit administrative department to prevent the legal representative or main responsible person from exiting the territory. Article 60. In case any party fails to execute the decision on administrative punishment beyond the time limit, the customs house may take the following measures: (1) If the party fails to turn in the fine, a fine of 3% the amount of the fine shall be additionally imposed per day; (2) Appraising the detained goods, articles or transportation vehicles at the current rate to pay the fine according to the provisions of the Customs Law, or paying the fine by the guaranty provided by the parties; (3) Applying the people's court for mandatory enforcement. Article 61. In case the party really has economic difficulty and applies for postponing the payment of fines or paying fines by installments, the fine may be deferred or paid by installments upon the approval of the customs house. When the party applies for deferring the payment of fines or paying the fines by installments, it/he shall put forward in writing, the customs house shall make decision within 10 workdays after receiving the application, and notify the applicant. If the customs house approves, the party may defer the payment or pay by installments, it shall notify the organ that collects the fines in time. Article 62. Under any of the following circumstances, the customs house shall take over the relevant goods, articles, illegal gains, transportation vehicles or specially made equipments: (1) The parties carry or mail goods or articles prohibited by the state from entering or exiting the territory to enter or exit the territory, which is not subject to the administrative punishment prescribed by Articles 25 and 26 of the Administrative Punishment Law of the People's Republic of China; (2) Mailing the articles prohibited or restricted by the state to enter or exit the territory for distribution or carrying sporadic articles prohibited by the state to enter or exit the territory, which may not be subject to administrative punishment according to law; (3) Before the customs house makes an administrative punishment decision on any goods, article, illegal gains, smuggled transportation vehicle, specially made equipment, the natural person who is a party concerned dies or the legal person or other organization terminates, and there is no successors to succeed the rights and obligations; (4) The illegal facts of smuggling are basically clear, but the party is unable to supply them, and the time limit has reached three full months from the date when the customs house makes a public notice; or (5) Having other circumstances in violation of laws and administrative regulations and shall be taken over. When the customs house takes over the aforesaid goods, articles, illegal gains, transportation vehicles, specially made equipments, it shall make and issue a checklist, which shall be signed or sealed by the person whose things are captured or his agent or witness. If the person whose things are captured is incapable of being found out and there is no witness, a public notice shall be made. Article 63. The smuggled goods, articles, illegal gains, smuggled transportation vehicles, specially made equipment confiscated by the adjudication of the people's court, or the goods, articles, illegal gains, smuggled transportation vehicles, specially made equipments confiscated or captured by the customs decision shall be handled uniformly by the customs, both the money gained and the fine collected by the customs house shall be turned over to the Central Treasury in full amount. CHAPTER VI SUPPLEMENTARY PROVISIONS Article 64. The following terms mentioned in the present Implementation Regulation shall have the following meanings: The term "place where the customs house has been established" shall refer to the checkpoints established by the customs in ports, stations, airports, national boundaries passages or tunnels, international mail interchange bureaus and other customs supervision districts, the checkpoints established by the customs at the bonded zones, export processing zones and other special customs supervision areas, and midway supervision stations established by the customs on the sea. "License certificates" shall refer to the certificates or documents applied for by the parties in advance and issued by the competent state department allowing import or export in accordance with the relevant state provisions. "Lawful certificates" shall refer to the commercial documentations, transportation documents and other relevant certificates and documents, which are held by the ship and the personnel it carries in accordance with the relevant state provisions or international transportation customs, proving that the goods or articles it transports, carries, purchases or sells are real, lawful and effective. "Articles" shall refer to the articles of luggage entering or exiting the territory by way of transportation or carrying by individual, or articles mailed into or out of the territory, including currency and bullion, etc. If such articles exceed the reasonable amount for one's own use, they shall be regarded as goods. "Own use", shall refer to the passengers' or addressees' use for themselves or present as a gift to their relatives or friends but not for sale or tenancy. "Reasonable amount" shall refer to the normal amount determined by the customs according to the conditions of the passengers or the addressees, the purpose of travel and the time of residence. "Value of goods" shall refer to the total of the duty paid price, tariff, and import link tax of the import and export goods collected by the customs on behalf of others. "Value of articles" shall refer to the total of the duty paid price and import tax of the articles entering or exiting the territory. "Tax payable" shall refer to the total of import and export taxes and the import link tax collected by customs on behalf of others on import and export goods and articles. The term "transportation vehicles specially used for smuggling" shall refer to the transportation vehicles made, reconstructed or purchased specially for smuggling. The words "above", "below", "within", and "expiry" shall all include the number prior or subsequent to the word used. Article 65. The present Implementation Regulation shall be applicable to the imposition of administrative punishment by customs house upon aliens, stateless persons, foreign enterprises and other organizations. Article 66. The catalogue of goods prohibited or restricted to import or export by the state shall be handled in accordance with the provisions of the Foreign Trade Law of the People's Republic of China by the competent foreign trade department of the State Council. The catalogues of articles prohibited or restricted from entering or exiting by the state shall be promulgated by the General Administration of Customs. Article 67. The procedures prescribed by the present Implementation Regulation shall be abided by in the imposition of administrative punishments according to the customs regulation. Article 68. The present Implementation Regulation shall come into force as of November 1, 2004. The Detailed Rules for the Implementation of Administrative Punishment of the Customs Law of the People's Republic of China, which were revised upon the approval of the State Council on February 17, 1993, and promulgated on April 1, 1993 by the General Administration of Customs on April 1, 1993 shall be repealed simultaneously. |
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