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）

stoms may make arrangements for analysis and inspection and take the results it confirms as the basis for classification.

　　Article 43 The Customs may, on the basis of the written application submitted by the person engaged in foreign trade, made an administrative ruling in a

dvance regarding such matters as classification of the goods to be imported or exported.

　　The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.

　　The administrative ruling regarding such matters as the classification of commodities made by the Customs shall be promulgated.

　　Article 44 The Customs shall, in accordance with laws and administrative regulations, protect the intellectual property right relating to import and export goods.

　　Where it is necessary to declare to the Customs the status of intellectual property right, the consignee for import goods and the consigner for export goods as well as their agents shall, in accordance with State regulations, make a truthful declaration to the Customs and produce supporting documents for the lawful use of the right.

　　Article 45 The Customs may, within the period of three years from the date of release of import or export goods or within the period when the bonded goods or the import goods the duties on which are reduced or remitted are under Customs control and three years thereafter, examine the account books, accounting vouchers declaration documents, other relevant information and import and export goods of the enterprises and institutions directly related to the import and export goods. the specific measures shall be formulated by the State Council.

　　Chapter IV

　　Inward and Outward articles

　　Article 46 Inward and outward luggage carried by individuals and inward and outward postal items shall be limited to reasonable quantities for personal use and shall be subject to Customs control.

　　Article 47 All inward and outward articles shall be truthfully declared to the Customs by the owner and shall be subject to Customs examination.

　　No person may, without authorization, open or damage the seals affixed by the Customs.

　　Article 48 The loading, unloading transshipment and transit of inward and outward mailbags shall be subject to Customs control. A waybill shall be submitted to the Customs by the postal service.

　　The postal service shall inform the Customs in advance of the schedule for the opening and sealing of international mailbags. The Customs shall, on schedule, dispatch officers to exercise control and conduct examination on the spot.

　　Article 49 Inward and outward postal items shall be posted or delivered by the postal service concerned only after they have been examined and released by the Customs.

　　Article 50 Articles registered with the Customs and permitted by it to temporarily enter or leave the territory duty-free shall be taken out of or brought into the territory by the owner.

　　Without Customs approval, no persons passing through the territory may leave in the territory the articles they bring in.

　　Article 51 Inward and outward articles declared to be abandoned by the owner, articles for which the Customs formalities are not completed or to which no one makes a claim within the time limit specified by the Customs, and inward postal items which can neither be delivered nor be returned shall be disposed of by the Customs in accordance with the provisions of Article 30 of this Law.

　　Article 52 Inward and outward articles for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with in accordance with relevant laws and administrative regulations.

　　Chapter V

　　Customs Duties

　　Article 53 Customs duties shall, in accordance with law, be levied by the Customs on goods permitted to be imported or exported and on articles permitted to enter or leave the territory.

　　Article 54 The consignee for import goods, the consigner for export goods and the owner of inward and outward articles shall be the persons obligated to pay Customs duties.

　　Arti

cle 55 The dutiable price for import and export goods shall be determined after examination by the Customs on the basis of the transaction value of the goods. Where it is impossible to ascertain the transaction value, the dutiable price shall be assessed by the Customs in accordance with law.

　　The dutiable price for imports goods shall consist of the value of the goods, the cost of transport and the charges associated with the transport of the goods and the cost of insurance, which are paid before the goods are unloaded at the entering point of the territory of the People's Republic of China; the dutiable price for export goods shall consist of the value of the goods, the cost of transport and the charges associated with the transport of the goods, which are paid before the goods are loaded at the leaving point of the territory of the People's Republic of China, as well as the cost of insurance-from all of which the amount of export duties shall be deducted.

　　The dutiable price for inward and outward articles shall be determined by the Customs in accordance with law.

　　Article 56 Duty reduction or exemption shall be granted to the following import and export goods and inward and outward articles:

　　(1)advertising items and trade samples of no commercial value;

　　(2)materials presented free of charge by foreign governments or international organizations;

　　(3)goods to which damage or loss has caused prior to Customs release;

　　(4)articles of a quantity or value within the fixed limit;

　　(5)other goods and articles specified by law as items for duty reduction or exemption; and

　　(6)goods and articles specified as items for duty reduction or exemption by international treaties to which the People's Republic of China is either a contracting party or an acceding party.

　　Article 57 Duty reduction or exemption may be granted to import and export goods of specific areas and specific enterprises or for specific purposes. The scope of and the measures for such reduction or exemption shall be defined and formulated by the State Council.

　　All import goods to which duty reduction or exemption is granted in accordance with the preceding paragraph shall be used only in specific areas and specific enterprises or for specific purposes. They may not be used otherwise unless Customs approval is obtained and duties are duly paid.

　　Article 58 Temporary duty reduction or exemption to be granted to goods other than the ones as specified in Article 56 and the first paragraph of Article 57 of this Law shall be decided by the State Council.

　　Article 59 After the consignee or consigner has paid to the Customs a deposit of an amount equal to the duties or provide a bond, temporary duty exemption shall be granted to goods that are temporarily imported or exported with the approval of the Customs and to bonded goods that are imported with special permission.

　　Article 60 The person obligated to pay Customs duties for import or export goods shall pay the duties within 15 days from the date the Customs issues the memorandum of payment. If the person fails to do so within the time limit, a fee for delayed payment shall be imposed by the Customs.Where the person obligated to pay Customs duties fails to do so or the bondsman fails to provide the bond within three months, the Customs may, upon approval of the director of the Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, take the following enforcement measures:

　　(1)to notify in writing the bank where the person or bondsman concerned has opened an account or other financial institution to deduct the amount of duties due from his deposits;

　　(2)to sell off the dutiable goods in accordance with law to offset the duties payable with the proceeds; and

　　(3)to detain and sell off

in accordance with law the goods or other property of the person or bondsman concerned to the tune of the duties payable to offset the duties with the proceeds;

　　While taking enforcement measures, the Customs shall, by compulsory means, make the obligatory duty payer or the bondsman who fails to pay the fine for delayed payment of duties or provision of bond do so.

　　The person obligated to pay duty for inward or outward articles shall do so prior to release of the articles.

　　Article 61 Where during the period specified for the person obligated to pay Customs duties for import or export goods there are obvious indications that the person is transferring or concealing the dutiable goods and other property, the Customs may order the obligatory duty payer to provide a bond. Where the duty payer cannot provide a bond for duty payment, the Customs may, upon approval of the director of the Customs office directly under the General Customs Administration or the authorized director of a subordinate Customs office subordinate to and authorized by the former, take the following protective measures for collection of the duties;

　　(1)to notify in writing the bank where the obligatory duty payer has opened an account or other financial institution to suspend payment of the amount of the deposits equal to the duties payable; and

　　(2)to detain the goods or other property of the duty payer equal to the value of the duties payable.

　　As soon as the obligatory duty payer pays

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