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）

e inspection them, it shall compensate for the actual loss from such damage.

　　Article 95 If the Customs, in violation of law, detains goods, articles or means of transport, thus causing losses to the lawful rights and interests of a party, it shall bear the liability to pay compensation in accordance with law.

　　Article 96 Any staff member of the Customs who commits one of the acts listed in Article 72 of this Law shall be given administrative sanctions in accordance with law; the illegal gains, if any, shall be confiscated; if the case constitutes a crime, he shall be investigated for criminal responsibility in accordance with law.

　　Article 97 If the revenues and expenses of a Customs office are found to be in violation of laws or administrative regulations, the matter shall be dealt with by the audit authority and the relevant departments in accordance with laws and administrative regulations. The persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law; if a crime is constituted, criminal responsibility shall be investigated in accordance with law.

　　Article 98 Any authority that fails to keep the accusers and reporters secret in accordance with the provisions of this Law, the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law by the department to which they belong or by relevant departments.

　　Article 99 Where Customs staff members, when investigating and handling cases of violations, fail to withdraw in accordance with the provisions of this Law, the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law.

　　Chapter IX

　　Supplementary Provisions

　　Article 100 The terms used in this law are defined as follows:

　　The term "Customs office directly under the General Customs Administration" refers to the Customs which is directly under the leadership of the General Customs Administration and responsible for the administration of the Customs work in a certain region. The term "the Customs office subordinate" refers to the Customs which is under the leadership of a Customs office directly under the General Customs Administration and is responsible for dealing with specific Customs formalities.

　　The term "inward and outward means of transport" refers to the various vessels, vehicles, aircraft and beasts of burden, which enter or leave the territory carrying persons, goods or articles.

　　The term "transit, transshipment and through goods" refers to goods which come from a

place outside the territory and pass through the territory en route to a place outside the territory. Among them, "transit goods" are those which pass through the territory by land, "transshipment goods" are those which do not pass through the territory by land but are loaded on a different means of transport at a place with a Customs office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft.

　　the term "goods under Customs control" refers to import and export goods, transit goods, transshipment goods and through goods listed in Article 23 of this law, specific goods granted with duty reduction or exemption, temporarily imputed and exported goods, bonded goods and other inward and outward goods for which Customs formalities have not been completed.

　　The term "bonded goods" refers to goods which, with the approval of the Customs, enter the territory without going through the formalities to pay duties, and are reshipped out of the territory after being stored, processed or assembled in the territory.

　　The term " Customs surveillance zone" refers to seaports, railway and highway stations, airports, border passes and international postal exchanges (stations for exchanging postal items) where there are Customs offices, other places where Customs control id conducted and places where there are no Customs offices but that are specified, upon approval of the State Council, as spots of entry into and exit of the territory.

　　Article 101 Measures for control over the means of transport, goods and articles that go between specific areas, such as the special economic zones, and other areas within the territory shall be formulated by the State Council.

　　Article 102 This Law shall go into effect as of July 1, 1987. The Provisional Customs Law of the People's Republic of China promulgated by the Central People's government on April 18, 1951 is annulled simultaneously

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