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）

ustifiable and the Customs approves.

　　Article 27 Prior to declaration, the consignee for the import goods may, upon approval of the Customs, check the goods or draw samples. Samples of goods that need to be quarantined according to law shall be drawn after the goods pass the quarantine.

　　Article 28 All import and export goods shall be subject to Customs examination. While the examination is being carried out, the consignee for the import goods or the consigner for the export goods shall be present and responsible for moving the goods and opening and restoring the package.The Customs may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consigner whenever it considers this necessary.

　　Import and export goods may be exempted from examination if an application has been made by the consignee or consigner and approved by the General Customs Administration.

　　Article 29 Unless specially approved by the Customs, import and export goods shall be released upon the Customs endorsement only after the consignee or consigner has paid the duties or provided a bond.

　　Article 30 Where the consignee for import goods fails to declare the import goods to the Customs within three months from the date of the declaration of the arrival of the means of transport, the goods shall be taken over and sold off by the Customs in accordance with law. After the costs of transport, loading, unloading and storage and the duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the consignee provided that he submits an application to the Customs within one year from the date of the sale of the goods; the remaining sum for those goods the importation of which is restricted by the State and a license for which is required but cannot be provided shall not be returned. In cases where nobody applies within the time limit or the sum is not to be returned, the money shall be turned over to the State Treasury.

　　For inward goods that are misdischarged or over-discharged, which is confirmed by the

Customs, the person in charge of the means of transport carrying the goods or the consignee or the Consigner shall, within three months from the date the goods are discharged, complete the necessary formalities for taking out of the territory or importing such goods.When necessary, and extension of the months may be granted upon approval by the customs. Where the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the provisions in the preceding paragraph.

　　Where goods mentioned in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of them before the expiration of the time limit.

　　Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the Customs in accordance with law. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.

　　Article 31 Goods that are temporarily imported or exported with the approval of the Customs shall be exported or imported within six months. Under special circumstances and extension my be granted with the approval of the Customs.

　　Article 32 Anyone who wishes to engage in storing, processing, assembling, exhibiting, transporting or consigning bonded goods or ruing duty free shops shall meet the requirements for Customs control and obtain approval from and register with the Customs.

　　For the transfer of ownership of the bonded goods, their shift to other places, or their entering or leaving the bonded premises, relevant Customs formalities shall be completed, and the matter shall be subject to Customs control and examination.

　　Article 33 Enterprises that are engaged in processing trade are required to register with the Customs with the relevant documents of approval and contracts for processing trade. The material consumption per finished product for the processing trade shall be assessed and fixed by the Customs in accordance with relevant regulations.

　　The finished products for processing trade shall be exported within the specified time limit. For those imported materials used for the purpose that are bonded with approval given in accordance with State regulations, formalities for the records of bond shall be written off with the Customs;where duties are collected in advance, formalities for the drawback of the duties paid shall be completed with the Customs in accordance with law.

　　Where the bonded materials imported for processing trade or the finished products that are, for one reason or another, sold on the domestic market instead of exported, the Customs shall, on the basis of the documents of approval for domestic marketing and in accordance with law, levy duties on the said imported materials. For materials the importation of which is restricted by State regulations, certificates of import license shall, in addition, be produced to the Customs.

　　Article 34 Control over the special Customs surveillance zones, such as the bonded areas established in the territory of the People's Republic of China with the approval of the State Council, shall be exercised by the Customs in accordance with relevant State regulations.

　　Article 35 Customs formalities for import goods shall be completed by the consignee at the Customs office at the place where the goods enter the territory; those for export goods shall be completed by the consigner at the Customs office at the place where the goods depart from the territory.

　　If applied for by the consignee or the consigner and approved by the Customs, Customs formalities for import goods may be completed at the named place of destination where there is a Customs office. and those for export goods at the place of departure where there is a Customs office. The transport of such goods from o

ne place with a Customs office to another shall comply with the control requirements of the Customs. When necessary, the goods may be transported under the escort of the Customs.

　　Where the goods are transported into or out of the territory by means of electric cables pipelines or other special means of conveyance, the entities concerned shall, at regular intervals ,declare to the designated Customs office and complete Customs formalities as required.

　　Article 36 All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the Customs office at the place where the goods enter the territory, and shall be shipped out of the territory within the specified time limit.

　　The Customs may examine such goods whenever it considers this necessary.

　　Article 37 Without permission of the Customs, no goods under Customs control may be opened, taken, delivered, forwarded, transposed, repacked, mortgaged, hypothecated or held as a lien, nor may their ownership be transferred or their labels replaced, nor may they be used for other purposes or disposed of by other means.

　　No seals affixed by the Customs may be opened or broken by any person without Customs authorization.

　　Before a people's Court proceeds to make a judgement or ruling with regard to the goods under Customs control or an administrative law- enforcing authority concerned makes a decision to dispose of such goods, it shall order the person concerned to complete all necessary Customs formalities.

　　Article 38 The enterprises engaged in storing goods that are under Customs control shall register with the Customs and complete the formalities for receipt and delivery of goods in accordance with Customs regulations.

　　The storage of goods under Customs control at a place outside a Customs surveillance zone shall be subject to Customs approval and control.

　　Where the provisions of the two preceding paragraphs are violated or damage or loss is caused to the goods under Customs control during the period when the said goods are being kept, unless caused by force majeure, the person who is obligated to keep the goods shall perform the obligation of paying the appropriate duties and bear legal liability.

　　Article 39 Control measures for inward and outward containers, for the salvage of inward and outward goods and sunken vessels, for inward and outward goods involved in small volumes of border transactions and for inward and outward goods not specified in this Law shall be separately formulated by the General Customs Administration on its own or in conjunction with the departments concerned under the State Council.

　　Article 40 With regard to inward and outward goods and articles which are banned or restricted by State regulations, the Customs shall exercise control over them in accordance with laws, administrative regulations, regulations laid down y the State Council, or regulations laid down by the relevant departments under the State Council as authorized by laws or administrative regulations. Specific measures for such control shall be formulated by the General Customs Administration.

　　Article 41 The origin of inward and outward good shall be determined in accordance with the State rules of origin.

　　Article 42 Import and export goods shall be classified in accordance with the State regulations regarding the classification of commodities.

　　The Customs may ask the consignee for import goods and the consigner for export goods to provide it with information needed for determining their classification. Whenever necessary, the Cu

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/