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

　　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 serv

ices 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 Cont

rol

　　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 accordance 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 sh

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