中华人民共和国进出口关税条例 REGULATIONS OF THE PEOPLES REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES

　　Article 38 The Customs General Administration shall make its decision on the Appeal within 30 days after the date of receipt of the appeal and Accordingly notify the person obligated to pay Customs duties of the decision. Should the person obligated t

o pay Customs duties find the decision made by the Customs General Administration unacceptable， he may bring the case to the people's court within 15 days as of the date of receipt of the said decision.

　　Chapter VII Penalties

　　Article 39 Any act in violation of these Regulations which constitutes the crime of smuggling， or of the regulations on the Customs supervision and control shall be dealt with in accordance with the provisions of Customs Law of the People's Republic of China， Regulations for Imposing Administrative Penalties under the Customs Law of the People's Republic of China and other relevant laws or regulations.

　　Chapter VIII Supplementary Provisions

　　Article 40 The Customs shall， in accordance with relevant regulations， reward any individual or unit who provides any information or assistance which leads to the uncovering of any evasion or avoidance of Customs duties in violation of these Regulations. The identity of the individuals or units concerned shall be kept confidential.

　　Article 41 The Customs General Administration shall be responsible for the interpretation of these Regulations.

　　Article 42 These Regulations shall come into force as of April 1， 1992

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/