中华人民共和国海关法（二）

ory to fail unjustifiably to report to the Customs authorities nearby；

　　（10） to open， pick up， deliver， forward， change， repack， mortgage or transfer goods under Customs control without Customs approval；

　　（11） to open or break seals affixed by the Customs without authorization； or

　　（12） to violate other provisions specified in this Law concerning Customs control so that the Customs cannot exercise or has to suspend control over inward and outward means of transport， goods or articles.

　　Article 52 The smuggled goods and articles， illegal incomes and means of transport used for smuggling which are confiscated and the fines which are imposed by order of the people's court shall all be turned over to the State Treasury， and so shall be the smuggled goods and articles and illegal incomes which are confiscated and the fines which are imposed by decision of the Customs. It is the responsibility of the Customs to handle all smuggled goods and articles and the means of transport used for smuggling which are confiscated by order of the people's court or by decision of the Customs and to turn them over to the State Treasury in accordance with the regulations of the State Council.

　　Article 53 If the party concerned objects to the Customs decision of punishment， he may hand in an application for a reconsideration of the case， either to the Customs establishment making the decision or to one at the next higher level within 30 days of the receipt of the notification on punishment or， in case notification is impossible， within 30 days of the public announcement of punishment. If the party concerned finds the decision reached after reconsideration still unacceptable， he may file a suit in a people's court within 30 days of the receipt of the decision. The party concerned may also file a suit directly in a people's court within 30 days of the receipt of the notification on punishment or within 30 days of the public announcement of the punishment. If the party concerned refuses to carry out the Customs decision and fails to apply for a reconsideration of the case or file a suit in a people

's court within the prescribed time limit， the Customs establishment making the decision of punishment may confiscate the deposit of the party concerned or sell off the goods， articles or means of transport it has detained to substitute for he penalty， or ask the people's court for mandatory execution of the decision.

　　Article 54 If the Customs causes damage to any inward and outward goods or articles while examining them， it shall make up for the actual loss from such damage.

　　Article 55 The criminal responsibility of any Customs personnel who divide up confiscated smuggled goods or articles among themselves shall be investigated and determined in accordance with Article 155 of the Criminal Law of the People's Republic of China. No Customs personnel shall be allowed to purchase confiscated smuggled goods or articles. Those who have done so shall be made to return the goods or articles， and may be given a disciplinary sanction.

　　Article 56 Any Customs personnel who abuse their powers and intentionally create difficulties in or procrastinate the control and examination process shall be given a disciplinary sanction. Those who act illegally for personal gains， neglect their duties or connive at smuggling shall be given a disciplinary sanction or investigated for criminal responsibility in accordance with the law， depending on the seriousness of the case.

　　Chapter VII Supplementary Provisions

　　Article 57 Terms used in this Law are defined as follows：

　　The term “inward and outward means of transport” means various types of vessels， vehicles， aircraft and pack-animals which enter or leave the territory carrying persons， goods or articles.

　　The term “transit， transshipment and through goods” means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory. Among them， “transit goods” are those which pass through the territory by land， “transshipment goods” are those which do not pass through the territory by land but are loaded on a different means of transport at a place with a Customs establishment， and “through goods” are those which are carried into and out of the territory by the same vessel or aircraft.

　　The term “goods under Customs control” means import and export goods and transit goods， transshipment goods and through goods listed under Article 17 of this Law， temporarily imported and exported goods， bonded goods and other inward and outward goods for which Customs formalities have not been completed.

　　The term “bonded goods” means goods which have entered the territory by approval of the Customs as items for which no formalities have been performed in the way of duty payment and which will be reshipped out of the territory after being stored， processed or assembled in the territory. The term “Customs surveillance zone” means any seaport， railway or highway station， airport， border pass or international postal matter exchange station where there is a Customs establishment， any other place where Customs control is exercised， and any place without a Customs establishment which has been approved by the State Council as a point of entry into and exit from the territory.

　　Article 58 The Customs shall reward units or individuals for meritorious service in providing information or assistance which leads to the discovery and seizure of offenders against this Law. It shall keep the identities of such units or individuals strictly confidential.

　　Article 59 The State Council shall draw up rules governing control over the means of transport， goods and articles going between the Special Economic Zones and other specially designated areas and other parts of the territory.

　　Article 60 The General Customs Administration shall， pursuant to this Law， formulate rules of implementation to be reported to the State Council for approval before they come into force.

　

　Article 61 This Law shall go into effect as of July 1， 1987. The Provisional Customs Law of the People's Republic of China promulgated by the Central People's Government on April 18， 1951， shall be annulled therefrom

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/