中华人民共和国海关对外商投资企业进出口货物监管和征免税办法 Measures of the Peoples Republic of China on Control over and Taxation
2009-03-24 法律英语 来源：互联网 作者： ℃
entation of the Customs Administrative Law of the People's Republic of China on Punishment. For those who violate the Criminal Law， the judicial organ shall affix on Them the criminal responsibility according to the Law.
Article 36 When provisions contravene
the Measures， the Measures shall be followed as the criterion.
Article 37 The General Administration of Customs is responsible for the interpretation of the Measures.
Article 38 The Measures are to be implemented from September 1， 1992
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