Customs Law of the People's Republic of China (Revised in 2017)

Order of the President of the People's Republic of China No. 81

November 4, 2017

(Adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987; amended for the first time according to the Decision on Revising the Customs Law of the People's Republic of China made at the 16th Meeting of the Standing Committee of the Ninth National People's Congress on July 8, 2000; amended for the second time according to Decision on Revising Twelve Laws including the Cultural Relics Protection Law of the People's Republic of China made at the 3rd Meeting of the Standing Committee of the 12th National People's Congress on June 29, 2013; amended for the third time according to Decision on Revising Seven Laws including the Marine Environment Protection Law of the People's Republic of China made at the 6th Meeting of the Standing Committee of the 12th National People's Congress on December 28, 2013; amended for the fourth time according to Decision on Revising Twelve Laws including the Foreign Trade Law of the People's Republic of China made at the 24th Meeting of the Standing Committee of the 12th National People's Congress on November 7, 2016; and amended for the fifth time according to the Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws Including the Accounting Law of the People's Republic of China at the 30th Session of the Standing Committee of the 12th National People's Congress on November 4, 2017)

Contents
Chapter I General Provisions
Chapter II Inward and Outward Means of Transport
Chapter III Inward and Outward Goods
Chapter IV Inward and Outward Articles
Chapter V Customs Duties
Chapter VI Customs Bond
Chapter VII Supervision over Law Enforcement
Chapter VIII Legal Liability
Chapter IX Supplementary Provisions

Chapter I General Provisions
　
Article 1 This Law is enacted for the purposes of safeguarding state sovereignty and interests, strengthening customs regulation and supervision, promoting exchanges with foreign countries in economic affairs, trade, science, technology and culture, and ensuring socialist modernization.
　
Article 2 The Customs of the People's Republic of China is the state's organ responsible for supervision and control over the activities entering and leaving the customs territory (hereinafter referred to as inward and outward persons and objects). The Customs shall, in accordance with this Law and other relevant laws and administrative regulations, exercise supervision and control over the means of transport, goods, travelers' luggage, postal items and other Articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and Articles), collect customs duties and other taxes and fees, uncover and suppress smuggling, work out customs statistics and handle other customs operations.
　
Article 3 The State Council sets up the General Administration of Customs which shall exercise unified administration of the Customs offices throughout the country.
Customs offices are set up by the State at ports open to foreign trade and at places where concentrated Customs operations are required for supervision and control. The subordination of one Customs office to another shall not be restricted by administrative divisions.
Customs offices exercise their functions and powers independently in accordance with the law, and are accountable to the General Administration of Customs (GAC).
　
Article 4 The State shall establish a public security department within the GAC, which is in charge of the investigation of the crime of smuggling. The public security organ is equipped with full-time police officers who are responsible for the investigation, detention, arrest, and preliminary examination of smuggling cases under its jurisdiction.
The public security department of the Customs responsible for the investigation of the crime of smuggling shall perform its function of investigation, detention, arrest and preliminary examination in accordance with the Criminal Procedure law of the People's Republic of China.
The public security department of the Customs may establish branch offices in accordance with relevant State regulations. Each branch office shall transfer the case under its jurisdiction in accordance with law to the relevant People's Procuratorate with jurisdiction for prosecution.
The local public security departments shall cooperate with the public security departments of the Customs during smuggling investigations.
　
Article 5 The State adopts a unified, joint, and comprehensive system for the suppression of the crime of smuggling. The Customs shall be responsible for the organization, coordination, and control of anti-smuggling work. Relevant regulations shall be separately formulated by the State Council.
Cases of smuggling found by the various administrative law-enforcement departments shall be transferred to the Customs for administrative sanctions. If the case constitutes a crime, it shall be transferred either to the public security department of the Customs or to the local public security department, which will handle the case in accordance with their respective jurisdiction and legal procedures.
　
Article 6 The customs may exercise the following powers:
1. To check incoming and outgoing means of transport and examine incoming and outgoing goods and
Articles; to detain those entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
2. To examine the papers and identifications of persons entering or leaving the territory; to interrogate those suspected of violating this Law or other relevant laws and administrative regulations and investigate their illegal activities.
3. To examine and make copies of contracts, invoices, book accounts, bills, records, documents, business letters and cables, audio and video products and other materials related to incoming and outgoing means of transport, goods and Articles; to detain those means of transport, goods, and Articles entering or leaving the territory in violation of this Law or other relevant laws or administrative regulations;
4. To search, within a customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, relevant means of transport suspected of involvement in smuggling, storage places suspected of concealing smuggled goods and Articles, and to search the persons suspected of smuggling; Upon the approval of the director of the Customs office with direct jurisdiction, or of the authorized director of the Customs department under it, the means of transport, goods and Articles, and suspected smuggler(s) may be detained. Such detention of the suspected smuggler(s) shall not exceed 24 hours and, under special circumstances, may be extended to 48 hours.
In the area outside of the customs surveillance zone or not in the specified coastal or border area in the vicinity of a Customs office, when investigating smuggling, upon the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, the Customs officials may search the means of transport suspected to be smuggling and places suspected to be hiding smuggled goods and Articles, and the parties involved shall be present at the search site; In case the parities are not present, the search may also be conducted directly in the presence of witnesses; if there is evidence showing that the means of transport, goods and Articles are suspected of involvement in smuggling, such means of transport, goods and Articles may be detained.
The scope of the specified coastal or border area in the vicinity of a Customs office shall be defined by the GAC and the public security department under the State Council in conjunction with the relevant provincial-level people's governments;
5. When investigating smuggling, with the approval of the director of the Customs office with direct jurisdiction, or of the director of the Customs department under it with the proper authorization, investigations may be conducted over the deposits or transfers of entities or personnel under investigation in the financial institutions or postal enterprises;
6. Customs officers may chase means of transport or persons defying and escaping from customs surveillance to places beyond a customs surveillance zone or the specified coastal or border area in the vicinity of a Customs office and bring them back to be properly dealt with;
7. A Customs office may be provided with arms for the performance of its duties. Rules governing the carrying and use of arms by customs officers shall be drawn up by the GAC jointly with the public security department under the State Council and reported to the State Council for approval; and
8. Other powers of a Customs office specified by laws and regulations.
　
Article 7 All local governments and all departments shall support Customs offices in exercising their functions and powers according to law; they may not illegally interfere with the law enforcement of the Customs.
　
Article 8 All inward and outward means of transport, goods and Articles shall enter or leave the territory at a place where there is a Customs office. If, under special circumstances, they have to enter or leave the territory at a place without a Customs office as a matter of contingency, permission shall be obtained from the State Council or an organ authorized by the State Council, and customs formalities shall be duly completed in accordance with this Law.
　
Article 9 Unless otherwise provided for, all import and export goods may be declared and duties on them paid by their consignor or consignee or by Customs brokers entrusted by the consignor or consignee and approved by and registered with the Customs.
The customs formalities concerning declaration of inward and outward Articles and payment of duties on them may be completed either by the owner or by a person the owner has entrusted to act as his agent.
　
Article 10 Any Customs broker entrusted by the consignee or consigner for import or export goods to complete Customs formalities in the name of the principal shall produce to the Customs a letter of authorization signed by the principal and abide by all the provisions of this Law governing the principal.
Where a Customs broker entrusted by the consignee or consignor for import or export goods and completes the Customs formalities in its own name, it shall bear the same legal liability as the consignee or consigner shall do.
When entrusting the Customs broker to handle the declaration procedure, the entrusting party shall provide the Customs broker with truthful information about the entrusted declaration. When entrusted to handle the declaration procedure, the Customs broker shall make reasonable verification of the facts provided by the entrusting party.
　
Article 11 The consignor or consignee of the goods exported or imported as well as a customs declaration enterprise must register themselves for declaration activities at customs in accordance with the law. Anyone who is not registered at the customs shall not conduct declaration activities.
Customs brokers or Customs declaration persons shall not make Customs declaration illegally on behalf of others or conduct Customs declaration activities beyond their business scope.
　
Article 12 No entity or individual may obstruct the Customs office from performing its duties according to law, and the entity or individual concerned shall cooperate with the Customs office by giving truthful answers to questions asked by the Customs office.
Where a Customs officer meets with forceful resistance while carrying out his duties, the public security department and the relevant people's armed police force shall provide assistance.
　
Article 13 The Customs office shall establish a reporting regime to encourage the exchange of information and report acts in violation of this Law committed in order to escape customs surveillance.
Any entity or individual has the right to inform and report to the Customs office any act in violation of this Law committed in order to escape customs surveillance.
The Customs office shall provide spiritual or material rewards to entities or individuals for meritorious service in providing information or assistance which leads to the discovery and seizure of violators of this Law.
The Customs office shall keep the identities of such entities or individuals strictly confidential.

Chapter II Inward and Outward Means of Transport
　
Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make a truthful declaration to the Customs, submit the relevant papers for examination and accept customs surveillance and examination.
The inward and outward means of transport staying at a place with a Customs office shall not depart from the place without permission by the Customs.
Before an inward or outward means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with the requirements for customs surveillance and complete customs formalities; no means of transport may be allowed to change its course and leave the territory unless it has cleared the Customs.
　
Article 15 An inward means of transport which has entered the territory but has not made its declaration to the Customs or an outward means of transport which has completed customs formalities but has not left the territory shall move along routes specified by competent communications authorities; in the absence of such specification, the routes shall be designated by the Customs.
　
Article 16 The Customs shall be notified in advance, either by the person in charge of a means of transport or by the relevant transport and communications department, of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, what places it will move to during its stay, and when the loading or unloading of the goods and Articles will take place.
　
Article 17 The inward or outward goods and Articles being loaded on or unloaded from a means of transport and the inward and outward passengers boarding or getting off a means of transport shall be subject to customs surveillance.
Upon the completion of such loading or unloading, the person in charge of the means of transport shall submit to the Customs documents and records which reflect the actual situation of the loading and unloading.
Those boarding or getting off an inward or outward means of transport who carry Articles with them shall truthfully declare to the Customs and shall be subject to customs examination.
　
Article 18 When an inward or outward means of transport is being checked by the Customs, the person in charge of the means of transport shall be present and open the holds, cabins, rooms or doors of the vehicles at the request of the Customs; where smuggling is suspected, such person shall also open or dismantle the part of the means of transport which may conceal smuggled goods and Articles or remove the goods and materials.
In accordance with work requirements, the Customs may dispatch officers to perform duties on board the means of transport. The person in charge of the means of transport shall provide them with conveniences.
　
Article 19 An inward overseas means of transport or an outward domestic means of transport shall not be transferred or devoted to other uses prior to the completion of customs formalities and payment of customs duties.
　
Article 20 Inward or outward vessels and aircrafts which are concurrently engaged in the transportation of goods and passengers within the Mainland shall satisfy the regulatory requirements made by customs.
Customs formalities shall be completed with the Customs for an inward or outward means of transport that changes to transport business within the territory.
　
Article 21 Coastal transport vessels, fishing boats and ships engaged in special operations at sea may not carry, obtain on an exchange basis, trade or transfer inward and outward goods and Articles without customs approval.
　
Article 22 When, owing to force majeure, an inward or outward vessel or aircraft is forced to berth, land or jettison or discharge goods or Articles at a place without a Customs office, the person in charge of the means of transport shall report immediately to the Customs office nearby.

Chapter III Inward and Outward Goods
　
Article 23 All import goods, throughout the period from the time of arrival in the territory to the time of customs clearance; all export goods, throughout the period from the time of customs declaration to the time of departure from the territory; and all transit, transshipment and through goods, throughout the period from the time of arrival in the territory to the time of departure from the territory, shall be subject to customs surveillance.
　
Article 24 The consignee of import goods or the consignor of export goods shall make an accurate declaration and submit the import or export license and relevant papers to the Customs office for examination. In the absence of an import or export license, goods whose importation or exportation is restricted by the State shall not be released. Specific measures for handling such matters shall be specified by the State Council.
Declaration of import goods shall be made to the Customs office by the consignee within 14 days of the arrival of the means of transport; declaration of export goods shall be made by the consignor after the goods arrive at the customs surveillance zone and 24 hours prior to loading unless otherwise specially approved by the Customs.
Where the consignee fails to declare the import goods within the time limit described in the preceding paragraph, a fee for the delayed declaration shall be imposed by the Customs.
　
Article 25 Goods imported or exported at the Customs office shall be declared in paper or electronic forms.
　
Article 26 The declaration forms and documents as well as their contents shall not be revised or revoked after acceptance by the customs except for those in compliance with the situations as provided for by the customs office.
　
Article 27 With the approval of the Customs office, a consignee of imported goods may check the goods or obtain samples before declaration. In case quarantine is needed in accordance with law, samples can be obtained only after quarantine.
　
Article 28 All import and export goods shall be subject to customs examination. While the examination is being carried out, the consignee for the import goods or the consignor for the export goods shall be present and be responsible for moving the goods and opening and restoring the package. The Customs may, when deeming necessary, directly examine or re-examine the goods or take samples from them.
The Customs, under particular circumstances, may exempt the import and export commodities from inspection. The specific measures therefor shall be formulated by the General Administration of Customs.
　
Article 29 Unless specially approved by the Customs, import and export goods shall be released upon customs endorsement only after the payment of duties or the provision of a guarantee.
　
Article 30 Where a consignee fails to declare the import goods at the Customs office within three months of the arrival of the means of transport, the goods shall be taken over and sold off according to law by the Customs office. After the costs of transport, loading and unloading, storage, and duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the consignee upon application by the consignee within one year of the sale of the goods according to law. If the importation of such goods is under state restriction, the consignee shall provide the appropriate import license; otherwise the money shall not be returned. If no application is filed within the time limit or such money is refused to be returned, the money shall be turned over to the State Treasury.
With regard to inward goods confirmed by the Customs to be truly mis-discharged or over-discharged, the person in charge of the means of transport carrying the goods or the consignee or consignor of the goods shall complete the refund or import formalities within three months of the discharging from the date of discharging of the goods. When necessary, an extension of three months may be granted upon customs approval. If the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the preceding paragraph.
Where goods as listed in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of the goods in advance.
Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the Customs. The money so obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.
　
Article 31 Goods temporarily imported or temporarily exported in accordance with laws, administrative regulations, the provisions of the State Council or the General Administration of Customs shall be re-exported or re-imported within six months; where it is necessary to extend the time limit for re-export or re-import, the extension formalities shall be carried out in accordance with the provisions of the General Administration of Customs.
　
Article 32 The storage, processing, assembling, exhibition, transportation and consignment sales of bonded goods or the operation of duty-free shops shall meet the requirements for customs surveillance and be approved by and registered with the Customs office.
The assignment, transfer, and entry into and exit from the storage locations of bonded goods shall go through requisite procedures at the Customs office and accept customs supervision, control and examination.
　
Article 33 Enterprises engaged in the processing trade shall file a record with the Customs offices pursuant to requirements of the General Administration of Customs. The amount of raw materials consumed during the production of the finished products in processing trade shall be assessed and determined by the Customs offices in accordance with relevant provisions.
The finished products of a processing trade shall be re-exported within the specified time limit. If the imported raw materials or parts are bonded goods specified by the State, the enterprise shall verify cancellation of the bond at the Customs office. If the Customs duties of the goods are pre-paid, the enterprise may go through tax rebate formalities with the Customs office in accordance with the law.
Where the bonded materials, parts, or finished products imported for the processing trade are sold domestically for some reason instead, the Customs office shall impose tariffs on the bonded imported materials and parts in accordance with the law; where the importation of such goods is restricted by the State, the importer shall also provide an importation license to the Customs office.
　
Article 34 The bonded zones and other zones, which are established in the territory of the People's Republic of China with the approval of the State Council under the special control of Customs, shall be controlled by Customs in accordance with law.
　
Article 35 Customs formalities for import goods shall be completed by the consignee at the Customs office at the place where the goods enter the territory; those for export goods shall be completed by the consignor at the Customs office where the goods depart from the territory.
If applied for by the consignee or the consignor and approved by the Customs, customs formalities for import goods may be completed at the place of destination where there is a Customs office, and those for export goods at the place of consignment where there is a Customs office. The transport of such goods from one place with a Customs office to another shall comply with the requirements for customs surveillance. When necessary, customs officers may escort the goods in transportation.
Where goods enter or leave the territory by electric cables, pipelines or other special means of conveyance, the management units concerned shall report at regular intervals to the designated Customs office and complete customs formalities as required.
　
Article 36 All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the Customs office at the place where the goods enter the territory, and shall be shipped out of the territory within the designated time limit.
The Customs may examine such goods whenever it considers this necessary.
　
Article 37 Without Customs approval, no unit or individual may open, pick up, deliver, forward, change, repack, mortgage, pledge, or transfer goods under customs surveillance. Nor may anyone change identification marks on, use for other purposes, or permanently dispose of such goods.
Seals affixed by the Customs may not be opened or broken by any person without Customs authorization.
Upon disposal of goods under customs surveillance by the judgment or decision of the People's Court and decisions of other administrative enforcement authorities, the parties concerned are required to go through the Customs clearance procedure.
　
Article 38 Enterprises operating warehouses and places where goods under customs surveillance are kept shall be registered at Customs and shall complete procedures for the receipt and delivery of goods in accordance with Customs regulations.
The storage of goods under Customs control at a place outside a customs surveillance zone must be approved by the Customs and shall be subject to Customs control.
Should there be any violation of the above two clauses or any damages or misplacement of the goods under Customs control while they are in the care of another enterprise, the person or legal entity responsible for keeping the goods shall pay the applicable Customs duties and bear legal responsibility except in the case of force majeure.
　
Article 39 The GAC shall draw up, independently or jointly with the relevant departments under the State Council, rules for control over inward and outward containers; rules for control over the salvage of inward and outward goods and sunken ships; rules for control over inward and outward goods involved in small volumes of border transactions and other inward and outward goods not specified in this Law.
　
Article 40 If there are state regulations on the restriction or prohibition of imported or exported goods and Articles, Customs shall carry out control measures in accordance with laws, administrative regulations, stipulations of the State Council, or authorization by other departments of the State Council. The specific control measures shall be formulated by the GAC.
　
Article 41 The place of origin of imported or exported goods shall be decided in accordance with State rules on place of origin.
　
Article 42 The classification of imported or exported goods shall be decided in accordance with State rules on merchandise classification.
Customs may require the consignor or consignee of the exported or imported goods to provide necessary documents for deciding their classification. If necessary, the Customs may organize a laboratory test or examine lab results which shall be used as the basis for deciding the classification.
　
Article 43 At the written request of a unit conducting foreign trade, Customs may provide an administrative decision in advance concerning the classification of certain imported or exported goods.
The imported or exported goods shall be classified according to the administrative decision over the same goods.
The Customs shall publish all administrative decisions about the classification of goods.
　
Article 44 The Customs shall protect the intellectual property rights related to imported or exported goods in accordance with law and administrative regulations.
If requested, the consignor or the consignee of exported or imported goods shall make truthful declarations about the intellectual property rights of the goods to Customs and shall provide the necessary legal documents as specified by the law.
　
Article 45 The Customs may examine accounting books, accounting certificates, declaration documents and other documents of the enterprises or persons directly involved in the importation or exportation of standard goods, bonded goods or goods under tax reduction or exemption; the Customs may make its examination within three years after clearance of the goods at the Customs or within the Customs control period. The detailed regulations for the examination 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 Articles sent by post 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 accurately declared to the Customs by the owner and shall be subject to customs examination.
Seals affixed by the Customs may not be opened or broken by any person without authorization.
　
Article 48 The loading, unloading, transshipment and transit of inward and outward mail bags shall be subject to customs control, and a covering waybill shall be submitted to the Customs by the postal enterprise concerned.
The postal enterprise shall inform the Customs in advance of the schedule for the opening and sealing of international mail bags. The Customs shall promptly dispatch officers to supervise checking and examination on the spot.
　
Article 49 Inward and outward Articles sent by post shall be posted or delivered by managing units only after they have been examined and released by the Customs.
　
Article 50 Articles registered with and approved by the Customs for temporarily entering or leaving the territory duty-free shall be taken out or brought into the territory again by the owner.
Persons passing through the territory may not leave in the territory, without customs approval, the Articles they carry with them.
　
Article 51 In accordance with Article 21 of this Law, the Customs shall dispose of inward and outward Articles declared to be abandoned by the owner; Articles to which no one makes a claim or for which customs formalities are not completed within the time limit set by the Customs; and inward postal items which can neither be delivered nor be returned.
　
Article 52 Imported and exported Articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with in accordance with the relevant law and administrative regulations.

Chapter V Customs Duties
　
Article 53 Customs duties shall be levied by the Customs according to law.
　
Article 54 The consignee of import goods, the consignor of export goods and the owner of inward and outward Articles shall be the obligatory customs duty payer.
　
Article 55 The duty-paying value of an export item shall be decided by the Customs on the basis of its transaction price. If the transaction price cannot be determined, the Customs shall assess the duty-paying value in accordance with law.
The duty-paying value of an import item consists of its price, transportation fees and corresponding expenses, and insurance fees before unloading after the arrival at a point of entry into the territory of the People's Republic of China. The duty-paying value of an export item consists of its price, transportation fees and corresponding expenses, and insurance fees before loading after the arrival at a point of departure from the territory of the People's Republic of China. The Customs duties shall be deducted from the duty-paying value.
The duty-paying value of an imported or exported Article shall be fixed by Customs in accordance with law.
　
Article 56 Duty reduction or exemption shall be granted for import or export goods and inward or outward Articles listed below:
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 occurred 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 or an acceding party.
　
Article 57 Customs duties for import or export goods in special areas, for special enterprises and for special purposes may be reduced or exempted. The State Council shall formulate detailed regulations about the scope and method of the reduction or exemption.
All import goods for which duty reduction or exemption is granted in accordance with the preceding Clause shall be used only in specified areas and enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.
　
Article 58 The State Council shall decide the temporary reduction or exemption of Customs duties which fall under Articles 56 and 57(1) of this Law.
　
Article 59 Temporary duty exemption shall be granted for goods as temporarily imported or exported items and for bonded goods imported by special permission after the consignee or the consignor of the goods submits to the Customs a guarantee or a deposit of an amount equal to the duties.
　
Article 60 Customs duty fees levied on imports or exports shall be paid within 15 days following the date of issuance of the duty memorandum. If this deadline is not met, a fee for late payment shall be imposed by the Customs on the person or entity responsible for paying the fees, or on its guarantor. If the Customs duties are not paid after three months, the Customs, with the approval of the director of the Customs office with direct jurisdiction or the director of the Customs department under it with its authorization, may carry out the following enforcement measures:
1. Send a written request to banks or other financial institutions to deduct the amount of duties due from the entity's deposits;
2. Sell off the goods to offset the duties;
3. Detain and sell off goods and other assets of a value equal to the duties in order to offset the duties.
When carrying out the enforcement measures, the Customs shall also collect the fee for late payments stipulated in the preceding clause but not submitted by the persons or entities responsible for paying the Customs duties, or their guarantor. The payment of duties on imports or exports shall be made, prior to their release, by the person or entity responsible for paying the Customs duties.
　
Article 61 If the person or legal entity responsible for paying the Customs duties has given indications that it may try to transfer or hide the dutiable goods or other assets, the Customs may order it to provide collateral. In the event said person or legal entity is unable to provide collateral, the Customs, with the approval of the director of the Customs office with direct jurisdiction or the director of the Customs under it with its authorization, may carry out the following conservatory measures"
1. Notify in writing any banks or other financial institutions where the person or legal entity responsible for paying the Customs duty has an account to suspend payment to said payer of a value equal to the duties due;
2. Detain goods or other assets which belong to said payer of a value equal to the duties due.
If the person or legal entity responsible for paying the Customs duty does pay the duties within the time limit, the Customs shall revoke the suspension measures immediately; if said payer fails to pay the duties within the time limit, the Customs, with the approval of the director of Customs office with direct jurisdiction or the director of the Customs department under it with its authorization, may notify in writing the banks or other financial institutions where said payer has an account to deduct the duties due from the account which has been frozen, or to sell off the goods or other assets under detention to offset the duties due.
If there is any loss to the lawful rights and interests of the person or legal entity responsible for paying the Customs duty, either because of inappropriate suspension measures or because of delayed revocation of such measures after the payment of duties by said payer within the time limit, the Customs shall pay compensation.
　
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, the Customs shall collect the money payable from the obligatory customs 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 duty payer may ask the Customs for refunding within one year of the date of duty payment.
　
Article 64 When the person or legal entity responsible for paying the Customs duty is involved in a dispute over duty payment with the Customs, it shall pay the duties and may apply for an administrative reconsideration of the case in accordance with law. If it does not agree with the decision, it may file a lawsuit at the People's Court in accordance with law.
　
Article 65 Import taxes levied by the Customs as designated collector shall be regulated in accordance with regulations on the collection of Customs duties.

Chapter VI Customs Bond
　
Article 66 If, before the classification of the goods is determined, their value is assessed, 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 so provided for by laws or administrative regulations.
Where it is otherwise provided (stipulated only use in contracts) in laws and administrative regulations with respect to the bond for 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. currency of RMB or convertible currencies;
2. bills of exchange, promissory notes, checks, bonds and certificates of deposit;
3. letter of guarantee from a bank or a non-financial institution;
4. other assets and rights recognized by the Customs.
　
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 The Customs shall carry out its responsibilities in accordance with law in order to safeguard State interests. It shall enforce law in accordance with its legal mandate and legal procedures and shall accept supervision and control.
　
Article 72 Customs personnel shall enforce the law impartially, be upright and self-disciplined, be devoted to their duties, and render services in a civilized manner. The following behavior is prohibited:
1. covering up, conniving or colluding with others in smuggling;
2. illegally restricting the personal freedom of others, illegally searching persons or their property, or illegally searching and detaining incoming and outgoing means of transport, goods and Articles;
3. abusing power for personal interests or interests of others;
4. soliciting or accepting bribes;
5. divulging State, commercial or Customs secrets;
6. misusing power by deliberately creating difficulties or delaying the process of supervision, control, and examination;
7. buying, divvying up, or otherwise possessing confiscated Articles or goods;
8. engaging in unsanctioned profit-making activities;
9. carrying out functions in violation of legal procedure or by exceeding authority; and
10. other misconduct.
　
Article 73 The Customs shall seek to improve the political and professional competence of its personnel to aid in its execution of power.
The Customs personnel shall have legal and other professional training and be qualified for their special posts.
The Customs personnel shall be admitted through public examination. Only the best and brightest shall be admitted.
The Customs shall train and examine its personnel in politics, law and Customs-related fields. The Customs personnel shall participate in regular training and examinations. Those who fail to pass shall be disqualified from the post.
　
Article 74 The GAC shall adopt a regular rotation regime for the directors of the Customs.
The director of the Customs shall report regularly to his or her superiors and give truthful statements about his/her functions. The GAC shall carry out examinations of directors of the Customs offices directly under its control, and the Customs offices directly under the control of the GAC shall carry out examinations of directors of the Customs departments under their control.
　
Article 75 The administrative law-enforcement activities of the Customs and its personnel shall be supervised by the supervision authority. The investigation activities of the anti-smuggling police shall be supervised by the People's Procuratorate.
　
Article 76 The audit authority shall conduct audits of Customs offices' financial revenue and expenditure and shall have the right to conduct special audits of activities of the Customs which are related to State finance.
　
Article 77 The Customs office of a higher level shall supervise the law enforcement of that of a lower level. The Customs office of a higher level may change or revoke the decisions made by that of a lower level which it believes to be inappropriate.
　
Article 78 The Customs shall establish an interior supervision and control system in accordance with this Law and other related law and administrative regulations to keep control over law-enforcement and ensure its personnel abide by Customs discipline.
　
Article 79 The Customs offices' departments responsible for the examination of documents, examination of goods, clearance, and investigation shall have clearly-defined spheres of power, execute their functions separately, and check and balance each other.
　
Article 80 Any unit or individual has the right to complain or disclose any violation of law or misconduct of the Customs and its personnel. The department which receives the complaint or the disclosure and which has jurisdiction over the case shall make a timely investigation and come to a decision. The departments which received the complaint or the disclosure and which handle the case shall keep confidential the identity of the person who raises the complaint or the disclosure.
　
Article 81 When investigating illegal activities, the Customs personnel in question shall recuse themselves from the investigation in the following situations:
1. he is a party to the case or a close relative of a party to the case;
2. he or his/her close relatives have interests in the case;
3. he has other relations with parties in the case which may affect the impartiality of the investigation of the case.

Chapter VIII Legal Liabilities
　
Article 82 Any of the following acts of evasion of Customs control, Customs duties, and State import and export prohibited or restricted control in violation of this Law and other related laws and administrative regulations shall constitute an act of smuggling:
1. transporting, carrying, or sending by post into or out of the territory goods and Articles which are prohibited or restricted by the State from being imported or exported, or which are dutiable;
2. the sale in the territory of China of any bonded goods imported by special permission or listed for special duty reduction or exemption, as well as other goods, Articles, or overseas means of transport entering the territory without approval of the Customs, payment of Customs duties, or presentation of the requisite certificates;
3. any other act of evasion of Customs control which constitutes smuggling.
For any act listed in the above clauses which does not constitute a crime, the Customs shall confiscate any smuggled goods and Articles and illegal income and impose a fine. Goods, Articles, and means of transport involved in smuggling on multiple occasions shall also be confiscated. Specially-made equipment used to conceal smuggled goods shall be destroyed or confiscated.
Any act in the above clauses which constitutes a crime shall be punishable with criminal charges.
　
Article 83 Any of the following acts shall be dealt with as an act of smuggling and shall be punishable in accordance with the provisions of Article 82 of this Law:
1. the direct or indirect purchase of smuggled goods or Articles from a smuggler; and
2. the transport by ship or the transport, purchase, or sale by ships' personnel in inland or territorial waters or border rivers and lakes Articles which are prohibited or restricted by the State from being imported or exported; or transporting, purchasing or selling dutiable goods or Articles without legal certification of tax payment.
　
Article 84 Counterfeiting, altering, or trading Customs documents and certificates, colluding with smugglers by providing loans, capital, account numbers, invoices, certificates and other Customs documents, or providing means of transport, storage, posting and other conveniences shall be sanctioned with penal responsibilities if an act constitutes a crime. If the act is not serious enough to constitute a crime, any illegal income shall be confiscated and a fine imposed.
　
Article 85 Any individual who carries or sends by post Articles for personal use into or out of the territory in a quantity exceeding the reasonable limit and fails to declare them to the Customs shall be made to pay the duties and may be fined.
　
Article 86 A fine may be imposed for any of the following acts which violate the regulations on customs control prescribed in this Law:
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 and departure time of a means of transport and 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 the transit, transshipment and through goods;
4. to fail to accept, in accordance with relevant regulations, the checking and examination 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 get on or off 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 with a Customs office to move out of the territory or to a point in the territory where there is no Customs office without completing the clearance formalities and obtaining customs approval;
8. where any inward or outward means of transport engages concurrently in or changes to service within the Mainland without satisfying the requirements for customs regulation or going through formalities with the customs;
9. for an inward or outward vessel or aircraft which, by force majeure, stops or lands at a place without a Customs office, or jettisons or discharges goods or Articles in the territory to fail unjustifiably to report to the customs authorities nearby;
10. to open, pick up, deliver, forward, change, repack, mortgage, pledge, lien or transfer goods under Customs control, change the identification marks on such goods, use the goods for other purposes, or dispose of the goods in other manners without Customs approval.
11. to open or break seals affixed by the Customs without authorization; or
12. when responsible for the transportation, storage, processing or other acts involving the goods under the Customs control, unable to provide justifiable reasons for missing goods in question, or for giving false records.
13. other acts in violation of regulations over the Customs control.
　
Article 87 The enterprises engaged in applicable business activity without the approval of the Customs, in violation of this Law, shall be ordered by the Customs to correct their wrongdoing and may receive warnings or have their business license suspended or revoked.
　
Article 88 If enterprises or individuals are engaged in Customs declarations without registration, their activities shall be stopped by the Customs, their illegal income shall be confiscated and a fine shall be imposed.
　
Article 89 If any customs declaration enterprise illegally acts as an agent of other persons or exceeds its business scope during customs declaration, the customs shall order the said enterprise to correct the acts and impose a fine thereon at the same time. If the case is serious, its customs declaration registration shall be revoked.
If any customs declaration person illegally acts as an agent of another person or exceeds his/her business scope during customs declaration, the customs shall order the person to correct the acts and impose a fine thereon at the same time.
　
Article 90 Where consignors or consignees of imports or exports, or customs declaration enterprises provide bribes for any personnel of the customs during customs declaration, the customs may revoke their customs declaration registration and impose a fine thereon at the same time. If the act constitutes a crime, they shall be held criminally liable and be disqualified from re-registration."
Where any customs declaration person provides bribes for any personnel of the customs during customs declaration, a fine shall be imposed. If the act constitutes a crime, the person shall be held criminally liable pursuant to the law.
　
Article 91 The importation of goods in violation of intellectual rights protected by the law and administrative regulations of the People's Republic of China shall be sanctioned by the Customs by confiscating the goods and imposing a fine, or criminal charges in case of a crime.
　
Article 92 Goods, articles and means of transportation which are detained by the Customs according to law can not be disposed of before the People's Court renders a judgment or the Customs makes a decision about punishment.
However, for dangerous or perishable goods and Articles or goods with a short shelf-life, or in the event that the owner requests to sell the goods and Articles or the means of transportation, the director of the Customs office with direct jurisdiction or the authorized director of the Customs under it may authorize their early sale in accordance with law. The money from the sale shall be kept at the Customs, which shall inform the owner of the money.
Smuggled goods, Articles, illegal income, smuggling vehicles, or specially-made equipment confiscated by the People's Court or the Customs shall be disposed of by the Customs, which shall hand the money from the disposal together with the fines over to the State Treasury.
　
Article 93 If the party concerned refuses to carry out the Customs decision or fails to apply for a reconsideration of the case or file a suit in a People's Court within the prescribed time limit, the Customs office making the decision of punishment may use the deposit of the party concerned to substitute for the penalty, or sell off the goods, Articles or means of transport it has detained to substitute for the penalty, or ask the People's Court for a mandatory execution of the decision.
　
Article 94 If the Customs causes damage to any inward and outward goods or Articles while examining them, it shall make up for the actual loss from such damage.
　
Article 95 Should there be any violation of the lawful rights and interests of the parties resulting from illegal detention by the Customs of goods and Articles or means of transport, the Customs shall bear responsibility for compensation.
　
Article 96 Customs personnel who conduct any acts as stipulated in Article 72 of this Law shall receive administrative disciplinary sanctions and their illegal income shall be confiscated; if the act constitutes a crime, they shall bear criminal responsibilities in accordance with law.
　
Article 97 If the financial revenue and expenditure of the Customs violates law or administrative regulations, the audit authority and other related departments shall make a decision in accordance with law and administrative regulations. The directly responsible officials and other personnel shall receive administrative sanctions or criminal charges in case of criminal activity.
　
Article 98 If the Customs does not keep confidential the identity of the person who raises the complaint or the disclosure, the directly responsible official and other personnel shall received administrative sanctions by their units or other related units.
　
Article 99 If the Customs personnel in question do not recuse themselves in accordance with this Law when investigating law-violation cases, the directly responsible official and other personnel shall receive administrative sanctions.

Chapter IX Supplementary Provisions
　
Article 100 Terms used in this Law are defined as follows:
The term "a Customs office directly under the control of the GAC" refers to a Customs office which is responsible for administration of the Customs affairs in a certain area; while a Customs department under the control of a Customs office refers to a Customs branch responsible for the administration of specific Customs affairs.
The term "inward and outward means of transport" means various types of vessels, vehicles, aircraft and pack-animals which enter or leave the territory carrying persons, goods or Articles.
The term "transit, transshipment and through goods" means 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" refer to imports and exports listed in Article 23 of this Law; goods under transit or transfer; goods with duty reductions or exemptions; and goods temporarily imported or exported, bonded goods, or other imports and exports which have not cleared the Customs.
The term "bonded goods" means goods which have entered the territory by approval of the Customs as items for which no formalities have been performed in the way of duty payment and which will be reshipped out of the territory after being stored, processed or assembled in the territory.
The term "customs surveillance zone" means any seaport, railway or highway station, airport, border pass or international postal matter exchange station where there is a Customs office, any other place where customs control is exercised, and any place without a Customs office which has been approved by the State Council as a point of entry into and exit from the territory.
　
Article 101 The State Council shall draw up rules governing control over the means of transport, goods and Articles going between the Special Economic Zones and other specially designated areas and other parts of the territory.

Article 102 This Law shall come 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 shall be repealed simultaneously.