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NOTICE OF THE GENERAL OFFICE OF THE SUPREME PEOPLE'S COURT ON TRANSFERRING THE REPLY OF THE COMMISSION OF LEGISLATIVE AFFAIRS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS REGARDING THE SPECIFIC APPLICATION OF ARTICLE 30 OF THE CUSTOMS LAW |
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(No. 236 [2003] of the General Office of the Supreme People's Court July 25, 2003) |
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SUBJECT : INTERPRETATION; ARTICLE 30 |
ISSUING DEPARTMENT : THE SUPREME PEOPLE'S COURT OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 07/25/2003 |
IMPLEMENT DATE : 07/25/2003 |
LENGTH : 358 words |
TEXT : |
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We hereby redistribute to you the reply of the Commission of Legislative Affairs of the Standing Committee of the National People's Congress to the General Administration of Customs regarding the specific application of Article 30 of the Customs Law. Please implement the opinions therein in your trial practice.
ATTACHMENT: Reply of the Commission of Legislative Affairs of the Standing Committee of the National People's Congress Regarding the Specific Application of Article 30 of the Customs Law
ATTACHMENT:
Reply of the Commission of Legislative Affairs of the Standing Committee of the National People's Congress Regarding the Specific Application of Article 30 of the Customs Law
(Reply No. 9 [2003] of the Commission of Legislative Affairs June 26, 2003)
Regarding "Letter on Requesting for Research on the Specific Application of Article 30 of the Customs Law and for Reply Thereon" (No. 74 [2003] of the Department of Legal Affairs of the General Administration of Customs), we hereby give our reply as follows after research:
1. In accordance with Paragraph 1 of Article 30 of the Customs Law, the subject who is entitled to apply for refund of the surplus arising from the customs' selling off the imported goods for which no customs declaration is made within the time limit, shall be the consignee who imports the goods.
2. As "consignee" is not defined in the Customs Law, its meaning shall be determined according to its usual understanding and other legal provisions. According to usual understanding and relevant provisions in the Contract Law and Maritime Code, a consignee shall mean a consignee stated in the carriage contract or a consignee upon instruction, or a person who is entitled to pick up the goods, such as the holder of a bearer bill of lading, etc.
3. Where the goods sold off by the customs in accordance with Paragraph 1 of Article 30 of the Customs Law are not restricted from import, the consignee shall be entitled to apply within the prescribed time limit for refund of the surplus from the proceeds from selling off the goods after relevant expenses and taxes have been lawfully deducted, and the customs shall refund such money.
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