Learn mandarin - Customs Law of the People's Repulbic of China (1987)

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Customs Law of the People's Repulbic of China (1987)

Updated: 2006-04-20 09:39

Article 43. Temporary duty exemption shall be granted for goods approved
by the Customs 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 44. 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 45. 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 46. Where the obligatory customs duty payer is involved in a
dispute over duty payment with the Customs, he shall first pay the duties
and may, within 30 days of the issuance of the duty memorandum, apply to
the Customs in writing for a reconsideration of the case. The Customs
shall reach a decision within 15 days of the receipt of the application.
If the obligatory customs duty payer refuses to accept the decision, he
may apply to the General Customs Administration for a reconsideration of
the case within 15 days of the receipt of the decision. If the decision
of the General Customs Administration is still considered unacceptable by
the obligatory customs duty payer, he may file a suit in a people's court
within 15 days of the receipt of the decision.

CHAPTER VI LEGAL RESPONSIBILITY

Article 47. Evasion of customs control in one of the forms listed below
shall constitute a crime of smuggling:

(1) to transport, carry or send by post into or out of the territory
narcotic drugs, weapons or counterfeit currencies which are prohibited by
the state from being imported or exported; to transport, carry or send by
post into or out of the territory obscene objects for the purpose of
profit-making or dissemination; or to transport, carry or send by post
out of the territory cultural relics which are prohibited by the state
from being exported;

(2) to transport, carry or send by post into or out of the territory, for
the purpose of making a profit, articles in relatively large quantities
or of a relatively high value which are prohibited by the state from
being imported or exported, but which are not included in item (1) of
this Article; and goods or articles in relatively large quantities or of
a relatively high value whose importation or exportation is restricted by
the state or which are subject to the collection of customs duties
according to law; or

(3) to sell, without customs approval and payment of duties, bonded goods
imported by special permission or goods listed for special duty reduction
or exemption which are in relatively large quantities or of a relatively
high value.

Any armed smuggling or resistance by violence to customs examination of
smuggled goods or articles shall constitute a crime of smuggling,
whatever the quantity or value of the goods or articles involved.

The criminal punishments imposed by the people's court to persons guilty
of smuggling include imposing a fine and the confiscation of the smuggled
goods or articles, of the means of transport used for smuggling and of
the illegal proceeds obtained therefrom.

Where an enterprise, an institution or a state organ or a public
organization is guilty of smuggling, the judicial organ shall investigate
and determine the criminal responsibility of the person or persons in
charge and the person or persons directly answerable for the offence, and
issue an order to impose a fine on the unit and confiscate the smuggled
goods or articles, the means of transport used for smuggling and the
illegal proceeds obtained therefrom.

Article 48. If the smuggled goods and articles involved in one of the
acts listed under item (2) and (3) of Article 47 of this Law are not
large in quantity nor of high value, or where the carrying or sending by
post of obscene objects into or out of the territory does not yet
constitute a crime of smuggling, the Customs may, while confiscating the
goods, articles or illegal proceeds obtained therefrom, concurrently
impose a fine on the person or persons concerned.

Article 49. Any of the following acts shall be dealt with as a crime of
smuggling and shall be punishable in accordance with the provisions of
Article 47 of this Law:

(1) to purchase directly and illegally from a smuggler articles which are
prohibited by the state from being imported; or to purchase directly and
illegally from a smuggler other smuggled goods or articles in relatively
large quantities or of a relatively high value; or

(2) to transport, purchase or sell on inland or territorial waters
articles which are prohibited by the state from being imported or
exported; or to transport, purchase or sell without legal certification
goods or articles whose importation or exportation is restricted by the
state and which are in relatively large quantities or of a relatively
high value.

Where an act listed in the preceding paragraphs does not yet constitute a
crime of smuggling, punishment shall be applied in accordance with the
provisions of Article 48 of this Law.

Article 50. 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.

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