中华人民共和国海关稽查条例 REGULATIONS OF THE PEOPLES REPUBLIC OF CHINA ON INSPECTION CONDUCTED BY THE CUSTOMS

relevant tax laws or administrative regulations.

　　Where the person under inspection fails to pay the amount of taxes within the time limit set by the Customs， the Customs may take mandatory execution in accordance with the provisions of the first paragraph of Article 37 of the Customs Law.

　　Article 24 Where， after inspection， the import and export goods sealed up in accordance with the provisions of Article 16 of these Regulations are found out to be free from any possibility of violation of law， the Customs shall lift the seal immediately. Where it believes the goods are illegal after inspection， the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

　　Article 25 Where the Customs believes， after inspection， that the person under inspection has an act violating regulations on Customs control， the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

　　Article 26 Where the Customs discovers， after inspection， that the person under inspection has a smuggling act， and the act constitutes a crime， the person shall be investigated for criminal responsibility； where such an act does not constitute a crime， the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

　　Article 27 The amount of taxes collected by the Customs， the smuggled goods and illegal income confiscated， and the fines imposed， shall be all turned over to the State Treasury.

　　Article 28 Where a person under inspection has a tax dispute with the Customs， such a dispute shall be handled in accordance with the provisions of Article 46 of the Customs Law.

　　Chapter 5 Legal Responsibility

　　Article 29 Where a person under inspection has any of the following acts， the Customs shall order him to correct such mistakes within a time limit； if he fails to do so， a fine from 10000 to 3

0000 in RMB shall be imposed. Where the case is serious， the right of declaration to the Customs shall be deprived of； and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB：

　　1. To provide false information to the Customs or to conceal important facts；

　　2. To refuse or to delay to present to the Customs the accounting books， documents and other relevant materials；

　　3. To transfer， conceal， alter or destroy the accounting books， documents and other relevant materials.

　　Article 30 Where a person under inspection fails to establish or compile the accounting books， documents and other relevant materials in accordance with the Customs regulations， the Customs shall order him to correct such mistakes within a time limit； If he fails to do so， a fine from 10000 to 50000 in RMB shall be imposed. Where the case is serious， the right of declaration to the Customs shall be deprived of； and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB.

　　Article 31 Where Customs personnel who neglects his duties， acts illegally for personal gains， abuses his powers or， takes advantage of his office to accept or to demand property from the persons under inspection， and such an act constitutes a crime， he shall be investigated for criminal responsibility； Where such an act does not constitute a crime， he shall be investigated for administrative sanctions.

　　Chapter 6 Supplementary Provisions

　　Article 32 The General Customs Administration shall be responsible for organizing the implementation of these Regulations.

　　Article 33 These Regulations shall be effective as of the date of promulgation

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