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）

other relationships with a party to the case, which may affect the impartial handling of the case.

　　Chapter Ⅷ

　　Legal Responsibilities

　　Article 82 Anyone who, in violation of this Law and other relevant laws or administrative regulations, commits any of the following acts by evading Customs control, duties payable, or State control over the goods or articles the importation or exportation of which is prohibited or restricted is committing smuggling:

　　(1)to transport, carry or mail into or out of the territory goods or articles the importation or exportation of which is prohibited

or restricted by the State or goods or articles for which duties are payable according to law;

　　(2)to sell within the territory, without Customs permission and without payment of the payable duties or without producing relevant licenses, bonded goods, goods listed for specific duty reduction or exemption and other goods, articles or inward foreign means of transport under Customs control; or

　　(3)to commit other acts by evading Customs control that constitute smuggling.

　　Anyone who commits any of the acts listed in the preceding paragraph, which is not serious enough to constitute a crime, the Customs shall confiscate the smuggled goods, articles and illegal gains and it may also impose a fine on the person; the Customs shall confiscate the goods or articles that are specially or repeatedly used for shielding smuggling and the means of transport that are specially or repeatedly used for smuggling, and it shall order that the equipment specially made for concealing smuggled goods or articles be demolished or confiscated them.

　　Anyone who commits any of the acts listed in the first paragraph, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law.

　　Article 83 Any o the following acts shall be dealt with as smuggling and punished in accordance with the provisions of Article 82 of this Law:

　　(1)to purchase directly and illegally from smugglers the goods or articles imported by smuggling; or

　　(2)for any vessels or persons aboard on inland seas, territorial waters, boundary rivers or boundary lakes to transport, purchase or sell goods or articles the importation or exportation of which is which is prohibited or restricted by the State or, without lawful documents, transport, purchase or sell goods for which duties should be paid in accordance with law.

　　Article 84 Anyone who counterfeits, adulterates, purchases or sells Customs documents, conspires with smugglers and provides them with loans, funds, account numbers, invoices, certificates or Customs documents or conspires with smugglers and provides them with transport, storage, mailing or other conveniences, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law; where the case is not serious enough to constitute a crime, the Customs shall confiscate the illegal gains and it may also impose a fine on the person.

　　Article 85 Any individual who carries or mails articles for personal use into or out of the territory in a quantity exceeding the reasonable limit fails to declared them to the Customs in accordance with law shall be ordered to pay the duties and a fine may also be imposed on him.

　　Article 86 A fine may be imposed for any of the following acts committed in violation of the provisions of this Law and the illegal gains, if any, shall be confiscated:

　　(1)for a means of transport to enter or leave the territory at a place without a Customs office;

　　(2)to fail to inform the Customs of the arrival or departure time of an inward or outward means of transport, the place where it will stay or any change of such a place;

　　(3)to fail to declare truthfully to the Customs the import or export goods or articles, or the transit, transshipment or through goods;

　　(4)to fail to accept, in accordance with relevant regulations, the checking and inspection by the Customs of the means of transport, goods or articles entering or leaving the territory;

　　(5)for an inward or outward means of transport to load or unload inward or outward goods or articles or let passengers embark or disembark without Customs approval;

　　(6)for an inward or outward means of transport staying at a place with a Customs office to leave without Customs approval;

　　(7)for an inward or outward means of transport en route from one place with a Customs office to another to move out of the

territory or to a place in the territory where there is no Customs office, without completing the Customs formalities and obtaining Customs approval;

　　(8)for an inward or outward means of transport to engage concurrently in or change to services within the territory without Customs approval;

　　(9)for an inward or outward vessel or aircraft which, due to force majeure, anchors or lands at a place without a Customs office, or jettisons or discharges goods or articles in the territory to fail, without justifiable reasons ,to report to the Customs nearby;

　　(10)without Customs permission to open, take, deliver, forward, transpose, repack, mortgage, hypothecate, hold as a lien, transfer the ownership of or replace the labels of the goods under Customs control, or use them for other purposes, or dispose of them by other means;

　　(11)without permission to open or break the seals affixed by the Customs;

　　(12)for an entity or individual engaged in such businesses as transportation, storage and processing of goods subjected to Customs control to fail to produce justifiable reasons for the loss of related goods or the untruthfulness of the related records; or

　　(13)to commit other acts in violation of the regulations for Customs control.

　　Article 87 Where an enterprise permitted by the Customs to engage in related businesses violates the relevant provisions of this Law, the Customs shall order it to rectify and may give it a disciplinary warning, suspend it from engaging in the related businesses or revoke its registration.

　　Article 88 Any entity or individual that, without Customs registration or the qualifications for such declaration, engages in declaration at the Customs shall be banned by the Customs, the illegal gains shall be confiscated, and a fine may /also be imposed on the entity or individual.

　　Article 89 Where a Customs clearing enterprise or individual that illegally declares to the Customs on behalf of others or conducts declaration beyond the scope of its or his businesses, the Customs may order it or him to rectify, impose a fine on it or him or suspend it or him from the business; if the circumstances are serious, the Customs may revoke its declaration registration or his qualifications for declaration.

　　Article 90 Where the consignee for import goods or the consigner for export goods, the Customs clearing enterprise or individual bribes the staff members of the Customs, the Customs shall revoke its declaration registration or his qualifications and it may also impose a fine. Where a crime is constituted, the enterprise or individual shall be investigated for criminal responsibility in accordance with law and shall not be allowed to re- register with the Customs as a clearing enterprise or to be granted qualification certificate for Customs declaration.

　　Article 91 Where an entity that, in violation of the provisions of this Law, imports or exports goods, which constitutes an infringement on the intellectual property rights protected by laws and administrative regulations of the People's Republic of China, the Customs shall confiscate the said goods and impose a fine on it; if the violation constitutes a crime, the entity shall be investigated for criminal responsibility in accordance with law.

　　Article 92 No goods, articles or means of transport detained by the Customs in accordance with law may be disposed of before the People's Court makes a judgement or the Customs makes a penalty decision.However, hazardous goods or such goods or such goods or articles not suitable for storage for a long time as fresh and live ones, perishable ones and ones easy to lose effectiveness and goods, articles or means of transport which the owner applies to sell off in advance may, upon approval by the director of the Customs directly under the General Customs Administration or the director of a Customs office subordinate to and autho

rized by the former, be sold off in advance in accordance with law, and the Customs shall keep the proceeds thus obtained and inform the owner of the fact.

　　The smuggled goods or articles, the illegal proceeds obtained therefrom and the means of transport and the equipment specially made for smuggling- which the People's Court decides by judgement to confiscate or the Customs decides to confiscate-shall all be disposed of by the Customs in accordance with law, the money thus obtained and the fine imposed by decision of the Customs shall all be turned over to the State Treasury.

　　Article 93 Where the party concerned refuses to carry out the Customs' penalty decision and fails to apply for a reconsideration of the case or file a suit in a People's Court within the specified time limit, the Customs that makes the penalty decision may substitute the party's bond for the penalty or, in accordance with law, substitute the detained goods, articles or means of transport of the party at the current price for the penalty, or apply to the People's Court for compulsory execution of the decision.

　　Article 94 If the Customs causes damage to any inward or outward goods or articles whil

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