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）

the duties within the specified time limit, the Customs shall repeal the protective measures for collection of the duties. If, at the expiration of the time limit, the duty payer fails to pay the duties, 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, notify in writing the bank where the duty payer has opened an account or other financial institution to deduct the amount of the duties due from the deposits the payment of which is suspended or, in accordance with law, sell off the detained goods or other property to offset the duties with the proceeds.

　　If the protective measures for collection of duties adopted by the Customs are inappropriate, or if the Customs fails to repeal such measures when the obligatory duty payer has paid the duties within the time limit ,so that the lawful rights and interests of the duty payer suffer losses, the Customs shall bear the liability to pay compensation in accordance with laws.

　　Article 62 Where the Customs finds that the duties are short- levied or not levied on a consignment of import or export goods or on an inward or outward article after its release, it shall collect the money payable from the obligatory duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within three years.

　　Article 63 Where the duties are over-levied, the Customs, upon discovery, shall refund the money without delay. The obligatory duty payer may ask the Customs for refunding within one year from the date the duties are paid.

　　Article 64 Where the obligatory duty payer is involved in a dispute over duty payment with the Customs, he shall pay the duties and may apply for administrative reconsideration in accordance with law; if he is not satisfied with the decision made after the reconsideration, he may file a suit in a People's Court in accordance with law.

　　Article 65 The regulations for collection of Customs duties shall be applicable to the collection of taxes by the Customs on behalf of other government departments for import goods.

　　Chapter VI

　　Customs Bond

　　Article 66 If, before the classif

ication of the goods is determined, their value is assessed, effective, effective declaration documents are presented or other Customs formalities are completed, the consignee or consigner asks the Customs to release the goods, the Customs shall release the goods after the consignee or consigner provides a bond which is commensurate with the legal obligation he is required to perform according to law. A bond may be dispensed with where it is do provided for by laws or administrative regulations.

　　Where it is otherwise stipulated in laws and administrative regulations with respect to the bond foe the obligation of completing Customs formalities, the provisions there shall prevail.

　　Where the importation or exportation of goods or articles is restricted by State regulations or the license required cannot be presented, or in other cases where bond is not allowed according to the laws and administrative regulations, the Customs may not release the goods or articles against any bond.

　　Article 67 Any legal person, other organization or citizen that is capable of fulfilling a Customs bond may become a bondsman except where it is otherwise provided for by law.

　　Article 68 A bondsman may offer bond with the following property and rights:

　　(1)Renminbi (RMB) and free convertible currencies;

　　(2)draft, cashier's check, check, debenture and certificate of deposit;

　　(3)letter of guarantee issued by a bank or a non-baking financial institution; and

　　(4)other property and rights approved by the Customs in accordance with law.

　　Article 69 The bondsman shall, within the bond period, bear the responsibility for bond. Where the bondsman performs his responsibility, the bonded person shall not be freed from his obligation to complete Customs formalities.

　　Article 70 Administrative measures for Customs bond shall be formulated by the State Council.

　　Chapter Ⅶ

　　Supervision over Law-enforcement

　　Article 71 In performing its duties, the Customs shall abide by laws, safeguard national interests, enforce the law strictly in accordance with the statutory functions and powers and the legal procedures, and accept supervision.

　　Article 72 Customs officers shall enforce the law impartially, be honest and self-disciplined, devote themselves to their duties, render services with civility, and they may not commit any of the following acts:

　　(1)to shield or connive at smuggling or collude with others in smuggling;

　　(2)to illegally restrict others' personal freedom, search the body, domiciles or places of others, inspect or detain inward or outward means of transport, goods or articles;

　　(3)to seek private ends for themselves or others by taking advantage of their powers;

　　(4)to extort or accept bribes;

　　(5)to divulge State, commercial or Customs secrets;

　　(6)to abuse their powers, intentionally create difficulties in or procrastinate the control and inspection process;

　　(7)to purchase, divide up among themselves or appropriate confiscated smuggled goods or articles;

　　(8)to participate in, or do so in disguised form, profit-making business;

　　(9)to perform their duties in violation of legal procedures or beyond the limits of their powers; or

　　(10)other acts against the law.

　　Article 73 The Customs shall, according to the need for performing its duties in compliance with laws, strengthen its contingent, so that the Customs officers are armed with good political and professional qualifications.

　　The professional staff of the Customs shall have legal and relevant professional knowledge and meet the job requirements set by t he Customs for professional posts.

　　When recruiting staff, the Customs shall, in accordance with State regulations, hold examinations openly, make strict assessment and employ those who pass the examinations.

　　The Customs shall make plans for conducting training among its officers in respect of political and ideological education, the legal system and the work of the Customs. The Customs officers shall be trained and assessed regularly; those who are proved disqualified by assessment shall discontinue performing their duties at their posts.

　　Article 74 The General Customs Administration shall implement a system under which the directors of the Customs are rotated regularly.

　　The directors of the Customs at lower levels shall report to the directors of the Customs at the next higher level on their work, giving a truthful statement of their performance of duties. The General Customs Administration shall make regular assessment of the directors of the Customs offices directly under it, and the latter shall do the same with regard to the directors of the Customs offices subordinate to them.

　　Article 75 The administrative enforcement of laws by the Customs and its officers shall be subject to supervision by the supervisory authority in accordance with law; when conducting investigations, the anti-smuggling police shall be subject to supervision by the People's Procuratorates.

　　Article 76 The auditing authority shall, in accordance with law, exercise supervision by auditing the revenues and expenditures of the Customs, and it has the power to investigate, by auditing, the special items which are related to the revenues and expenditures of the State and are handled by the Customs.

　　Article 77 The Customs at a higher level shall exercise supervision over the administration of law by the Customs at the lower level. Where the Customs at the higher level considers the settlement or decision made by the Customs at a lower level inappropriate, it may modify or replace it.

　　Article 78 The Customs shall, in accordance with the provisions of this Law and other relevant laws and administrative regulations, establish and improve an internal system for supervision, exercising supervision over and inspection of its staff members as to how they implement the laws and administrative regulations and observe discipline.

　　Article 79 The responsibilities and powers of the key posts for document examination, inspection, release of goods, checking and investigation conducted inside the Customs shall be clearly defined, and be separate from each other and mutually restricting.

　　Article 80 Any entity and individual shall have the right to accuse and report the violations of laws and rules of discipline committed by the Customs or its staff members. Where the authority that receives such accusations and reports has the power to handle them, it shall, in accordance with law and the division of responsibilities, conduct investigation and handle them without delay. The authority that receives the accusations and reports and the authority that is responsible for investigating and handling them shall keep the accusers and reporters secret.

　　Article 81 When investigating and handling a case of violation of law, the staff members of the Customs shall withdraw in any of the following situations;

　　(1)where he is a party or a close relative of a party to the case;

　　(2)where he or his close relative has an interest in the case; or

　　(3)where he has

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