全国人民代表大会常务委员会关于修改《中华人民共和国海关法》的决定 附：修正本（二）

　　Article 7 Local authorities and all departments shall support the Customs offices in exercising their functions and powers according to law;they may not illegally interfere in the Customs enforcement of law.

　　Article 8 All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office. Under special circumstances where it is necessary to enter or leave the territory temporarily at a place where there is no Customs office, the matter shall be subject to approval by the State Council or the department authorized by it, and Customs formalities shall be duly completed in accordance with this Law.

　　Article 9 Unless otherwise provided for, the declaration of import or export goods and the payment of duties may be made by the consignees or consigners themselves, and such formalities may also be completed by their entrusted Customs brokers that have registered with the permission of the Customs.

　　The declaration of inward and outward articles and payment of duties on them may be made by the owners of the articles themselves or by the persons they have entrusted with the work.

　　Article 10 Any Customs broker entrusted by the consignee or consigner or consigner for import or export goods to complete Customs formalities in the name of the principal shall produce to the customs a letter of authorization signed by the principal and abide by all the provisions of this Law governing the principal.

　　Where a Customs broker entrusted by the consignee or consigner for import or export goods to complete Customs formalities in its own name , it shall bear the same legal liability as the consignee or consigner shall do.

　　The principal that entrusts a Customs broker to complete the Customs formalities shall provide the broker with true information regarding the items it entrusts the broker to declare to the Customs. The Customs broker so entrusted shall, as appropriate, verify the authenticity of the information provided by the principal.

　　Article 11 The consignees or consigners for import or export goods and the Customs brokers engaged in Customs declaration shall register with the Customs according to law. Individuals engaged in Customs declaration are required to obtain the qualifications in this field in accordance with law. No broker that has not registered with the Customs in accordance with law and no individual that has not obtained the qualifications for Customs declaration may engage in work in this field.

　　No Customs brokers or individuals engaged in Customs declaration may illegally make Customs declaration on behalf of others or go beyond their scope of business.

　　Article 12 When the Customs performs its duty in accordance with law, the entity or individual concerned shall give true answers to inquiries made by the Customs and be cooperative. No entity or individual may obstruct the Customs in the course of performing its duty.

　　Where Customs officers meet with violent resistance while performing their duty, public security organs and the People's Armed Police units performing related tasks shall provide assistance.

　　Article 13 The Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.

　　All entities and individuals shall have the right to report to the Customs activities violating the provisions of this Law.

　　The Customs shall give moral encouragement or material rewards to entities or individuals that perform meritorious deeds in reporting offences against this Law or helping to track down and seize the offenders.

　　The Customs shall keep the reporters secret.

　　Chapter II

　　Inward and Outward Means of Transport

　　Article 14 When a means of transport arrives at or departs from a place where there is a Cu

stoms office, the person in charge of the means of transport shall make a truthful declaration to the Customs, submit the relevant papers for examination and accept Customs control and inspection.

　　The inward and outward means of transport staying at a place with a Customs office shall not depart from it without permission by the Customs.

　　Before an inward or outward means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with the control requirements of the Customs and complete Customs formalities. No means of transport may change its course and leave the territory unless it has cleared the Customs.

　　Article 15 The inward means of transport which has entered the territory but has not made its declaration to the Customs or the outward means of transport which has cleared the Customs but has not left the territory shall move along the routes specified by competent communications authorities. In the absence of such specifications, the routes shall be designated by the Customs.

　　Article 16 The Customs shall be notified in advance either by the person in charge of the means of transport or by the relevant transport and communications department of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, where it will move to during its stay and when the loading or unloading of goods and articles will take place.

　　Article 17 The loading and unloading of export and import goods and articles onto and from any means of transport and the embarking and disembarking of its passengers shall be subject to Customs control.

　　Upon completion of such loading and unloading, the person in charge of the means of transport shall submit to the Customs documents and records which reflect the actual situation of the loading and unloading.

　　Articles carried by individuals embarking on or disembarking from an outward or inward means of transport shall be truthfully declared to the Customs and be subject to Customs inspection.

　　Article 18 When an inward or outward means of transport is being inspected by the Customs, the person in charge of the means of transport shall be present, and open the holds, cabins, rooms or doors of the means of transport at the request of the Customs. Where smuggling is suspected, the person in charge of the means of transport shall also open or dismantle the part thereof which may conceal smuggled goods and articles or move the goods and materials.

　　Where work requires, the Customs may dispatch officers to perform duties on board the means of transport. The person in charge of the means of transport shall provide them with conveniences.

　　Article 19 No inward means of transport belonging to countries or regions outside the territory nor outward means of transport belonging to entities inside the territory may be transferred or devoted to other uses prior to completion of Customs formalities and payment of Customs duties.

　　Article 20 For inward and outward vessels and aircraft to concurrently engage in transportation of goods and passengers within the territory, Customs approval shall be obtained and requirements for Customs control shall be fulfilled.

　　Customs formalities shall be completed for an inward and outward means of transport to shift to transport business within the territory.

　　Article 21 No coastal transport vessels, fishing boats or ships engaged in special operations at sea may, without approval of the Customs, carry, obtain on an exchange basis, purchase, sell or transfer inward or outward goods and articles.

　　Article 22 When, owing to force majeure, an inward or outward vessel or aircraft anchors, lands, jettisons or discharges goods or articles at a place without a Customs office, the person in charge of the means or transports shall immediately report to the Customs offi

ce nearby.

　　Chapter III

　　Inward an Outward Goods

　　Article 23 Import goods, throughout the period from the time of arrival in the territory to the time of Customs clearance, export goods, throughout the period from the time of declaration to the Customs to the time of departure from the territory, and transit, transshipment and through goods, throughout the period from the time of arrival in the territory to the time of departure from the territory shall be subject to Customs control.

　　Article 24 The consignee for import goods and the consigner for export goods shall make a truthful declaration and submit the import or export license and relevant papers to the Customs for inspection. In the absence of an import or export license, no goods whose importation is restricted by the State may be released. Specific measures for handling such matters shall be formulated by the State Council.

　　Declaration of import goods shall be made to the Customs by the consignee within 14 days from the date of the declaration of the arrival of the means of transport, and declaration of export goods shall be made by the consigner upon the arrival of the goods at the Customs surveillance zone and 24 hours prior to loading , unless otherwise specially approved by the Customs.

　　Where the consignee fails to declare the import goods within the time limit prescribed in the preceding paragraph, a fee for delayed declaration shall be imposed by the Customs.

　　Article 25 Declaration forms made of paper or electronic means shall be used for completing Customs formalities for import and export goods.

　　Article 26 After acceptance by the Customs, the declaration forms and documents as well as their contents may not be changed or withdrawn unless the reason given is really j

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