中华人民共和国海关法行政处罚实施细则 OFFICIAL REPLY OF THE STATE COUNCIL CONCERNING AMENDING THE RULES FOR THE IMPLEME

海关总署第44号令
（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）
颁布日期：19930401 　实施日期：19930401 　颁布单位：国务院

　　（February 17， 1993）

　　Official Reply

　　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 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

　　Article 1 These Rules are formulated with a view to implementing the 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.

　　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， incomplete or fraudulent declaration or other means aiming at evading Customs supervision and control；

　　3. to evade payment of customs duties by incomplete or fraudulent declaration of the price for the import or export goods；

　　4. to sell without Customs approval and payment of Customs duties specially permitted bonded goods， oth

er goods under Customs control or inward means of transport which are meant to be used outside the territory；

　　5. 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 illegal incomes obtained form 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.

　　4. 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 for its name， quantity， standard， price， origin of production， trade manner， country of consumption， country of trading or other items which should be declared；

　　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；

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/