中华人民共和国进出口关税条例 PRC Import and Export Customs Duty Regulations

duty and may apply to customs at a higher level for review. If it is dissatisfied with the review decision， it may institute an action at a people's court in accordance with the law.

　　Article 65　The provisions on the administration of the levy and collection of customs duty shall apply to the administration of the levy and collection of taxes at the import stage by customs.

　　Article 66　Acts in violation of the provisions hereof shall be punished in accordance with the provisions of the Customs Law， the PRC， Customs Law Administrative Sanctions Implementing Rules and other relevant laws an

d administrative regulations.

　　Article 67　These Regulations shall be implemented as of 1 January 2004. The PRC， Import and Export Customs Duty Regulations amended and promulgated by the State Council on 18 March 1992 shall be repealed simultaneously

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