《中华人民共和国海关稽查条例》实施办法 Measures for Implementation of the Regulations of the Peoples Republic of China

laws and administrative regulations, customs may seal up import and export goods in question of the audited with the approval of the customs commissioner. When temporarily sealing up account books, forms or other relevant material of the audited or sealing up import or export goods of the audited, the customs officers shall present a Notice of Sealing up and attach thereto special customs seals. After checking the articles sealed up, customs officers and the audited shall sign (stamp) the inventory attached to the Notice of Sealing up.

　　Article 21 Account books, forms and other relevant material and the goods sealed up by customs in accordance with the provisions of Article 20 of these Measures shall be released without delay if suspicion of violations of law has been removed through external auditing, and a Notice of Release shall be issued to inform the audited.

　　Article 22 If the audited is found to have committed an act violating the Customs Law or other relevant laws or administrative regulations, customs carrying out external auditing may seize account books, forms and other relevant material and import or export goods of the audited.

　　Article 23 After the performance of auditing, the auditing team shall submit to customs an audit report. The opinions of the audited shall be solicited before the audit report is submitted to customs. The audited shall send its opinions in writing to customs within seven days from the date of receipt of the audit report. If it fails to do so within the time limit, it shall be deemed to have no opinions.

　　Article 24 Customs shall make a Customs External Auditing Conclusion and serve it on the audited within 30 days from the date of receipt of the audit report.

　　Chapter IV Treatment of Customs External Auditing

　　Article 25 Where duties or taxes are found to be short-levied or not levied through customs external auditing, the amount not collected shall be made up by the audited within one year from the date of payment of duties or taxes or release of the goods. Where the short-levied or unlevied collection is attributable to a violation of the prov

isions by the audited, customs may pursue the full payment by the audited within three years. When necessary, with the approval of the customs commissioner, it may notify the bank to deduct the payment from the deposit of the audited.

　　Article 26 Where the audited is found through customs external auditing to have committed any other act in violation of customs supervision regulations, customs shall deal with the case in accordance with the Customs Law and other relevant laws and administrative regulations.

　　Article 27 Before making a decision of administrative penalty upon the audited, customs shall inform the audited of the facts, grounds and basis for the administrative penalty to be made, and inform the audited of the rights it enjoys according to law. Any application for a hearing submitted in accordance with the provisions of the Interim Measures for Holding Hearings for Customs Administrative Penalties shall be accepted by customs as provided for.

　　Article 28 Where the audited fails to implement a customs decision on administrative penalty within a prescribed time limit, customs shall deal with the case in accordance with the provisions of Article 51 of the Law of the people's Republic of China on Administrative Penalty and Article 30 of the Rules for Implementation of Administrative Penalties under the Customs Law of the People's Republic of China.

　　Article 29 The audited who is found, through customs external auditing, to be suspected of the crime of smuggling or any other crime, shall be transferred to the relevant department for handling. Any act of smuggling which has not constituted the crime of smuggling, or any act which has constituted the crime of smuggling but is not prosecuted or exempted from criminal punishment shall be dealt with by customs in accordance with the Customs Law and other relevant laws and administrative regulations.

　　Chapter V Legal Responsibility

　　Article 30 Where the audited has committed any of the acts listed in Articles 29 and 30 of the External Auditing Regulations, customs shall issue the audited a Notice to Make Amends within a Time Limit . If no amends are made within the time limit, customs shall respectively impose a fine of not less than 10,000 yuan nor more than 30,000 yuan and a fine of not less than 10,000 yuan nor more than 50,000 yuan.

　　Article 31 Where the audited has committed any of the acts listed in Articles 29 and 30 of the External Auditing Regulations, if the circumstances are serious, customs shall disqualify it from making customs declarations, and impose a fine of not less than 1,000 yuan nor more than 5,000 yuan upon the person in charge directly responsible and other persons directly responsible. The person in charge directly responsible mentioned in this Article refers to the legal representative and the person in charge of the audited and persons in charge of its related departments; other persons directly responsible refer to financial personnel, warehouse managers and other related personnel of the audited directly involved in the import or export operations.

　　Article 32 Where a customs officer neglects his duties, commits illegalities for personal gain or by fraudulent means, abuses his powers or takes advantage of his office to accept or extort money or property from the audited in carrying out external audits, if a crime has been constituted, criminal responsibility shall be investigated according to law; if no crime has been constituted, customs shall deal with the case in accordance with the Customs Law, the Interim Regulations on State Civil Servants and other relevant laws and administrative regulations.

　　Chapter VI Supplementary Provisions

　　Article 33 Legal instruments in fixed form used as stipulated by these Measures shall be made uniformly by the General Administration of Customs.

　　Article 34 The General Administration of Customs shall be responsible

for the interpretation of these Measures.

　　Article 35 These Measures shall come into force on March 1, 2000

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