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

all 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 w

ith 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

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