中华人民共和国海关对保税仓库及所存货物的管理规定 Order of the General Administration of Customs of the Peoples Republic of C

get right， and may give it a warning or impose on it a fine of not more than RMB 10，000 Yuan； and in case there are any legal gains， a fine of less than 3 times the legal gains shall be imposed， however， the maximum amount shall not be more than RMB 30，000 Yuan：

　　1） Storing non-bonded goods in the bonded warehous

e without the approval of the customs office；

　　2） Setting up any sub-warehouse under the bonded warehouse without authorization；

　　3） Managing the bonded goods poorly with unclear account books； or

　　4） Failing to process the customs formalities according to Article 19 in the event of any alteration of the business items.

　　Article 32 For any illegal act in violation of the present Provisions， the customs office shall punish the offender in accordance with the Customs Law of the People's Republic of China and the Implementing Rules for Administrative Punishments of the Customs Law of the People's Republic of China. The offender shall be subject to criminal liabilities if a crime has been constituted.

　　Chapter VI Supplementary Provisions

　　Article 33 The responsibility to interpret the present Provisions shall remain with the Customs General Administration.

　　Article 34 The present Provisions shall be implemented on February 1st， 2004. The Measures of the Customs of the People's Republic of China for the Administration of Bonded Warehouses and the Goods Stored Therein which came into force on May 1st， 1988 shall be repealed simultaneously

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