Regulations of the People's Republic of China on Implementation of Customs Administrative Penalties

(2004年9月19日中华人民共和国国务院令第420号公布　根据2022年3月29日《国务院关于修改和废止部分行政法规的决定》修订)

Promulgated by Decree No. 420 of the State Council of the People's Republic of China on September 19, 2004, and amended in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on March 29, 2022.

为了规范海关行政处罚，保障海关依法行使职权，保护公民、法人或者其他组织的合法权益，根据《中华人民共和国海关法》(以下简称海关法)及其他有关法律的规定，制定本实施条例。

These Regulations are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) and other relevant laws, with a view to regulating customs administrative penalties, ensuring that customs exercises its functions and powers in accordance with the law, and protecting the legitimate rights and interests of citizens, legal persons, or other organizations.

依法不追究刑事责任的走私行为和违反海关监管规定的行为，以及法律、行政法规规定由海关实施行政处罚的行为的处理，适用本实施条例。

These Regulations apply to the handling of smuggling acts and acts in violation of customs supervision and control regulations that are not subject to criminal liability according to law, as well as acts for which the law or administrative regulations provide that customs shall impose administrative penalties.

海关行政处罚由发现违法行为的海关管辖，也可以由违法行为发生地海关管辖。

Customs administrative penalties shall be under the jurisdiction of the customs that discovers the illegal act, or the customs at the place where the illegal act occurs.

2个以上海关都有管辖权的案件，由最先发现违法行为的海关管辖。

Where two or more customs have jurisdiction over a case, the case shall be under the jurisdiction of the customs that first discovers the illegal act.

管辖不明确的案件，由有关海关协商确定管辖，协商不成的，报请共同的上级海关指定管辖。

Where jurisdiction over a case is unclear, the relevant customs shall determine jurisdiction through consultation; if consultation fails, the matter shall be submitted to the common superior customs for designation of jurisdiction.

重大、复杂的案件，可以由海关总署指定管辖。

Major or complex cases may be subject to jurisdiction designated by the General Administration of Customs.

海关发现的依法应当由其他行政机关处理的违法行为，应当移送有关行政机关处理；违法行为涉嫌犯罪的，应当移送海关侦查走私犯罪公安机构、地方公安机关依法办理。

Where customs discovers an illegal act that should be handled by another administrative authority according to law, it shall transfer the case to the relevant administrative authority for handling; where the illegal act is suspected of constituting a crime, it shall be transferred to the customs anti-smuggling criminal investigation agency or local public security authority for handling according to law.

依照本实施条例处以警告、罚款等行政处罚，但不没收进出境货物、物品、运输工具的，不免除有关当事人依法缴纳税款、提交进出口许可证件、办理有关海关手续的义务。

Where an administrative penalty such as a warning or fine is imposed in accordance with these Regulations, but the import or export goods, articles, or means of transport are not confiscated, the relevant party shall not be exempted from the obligation to pay taxes, submit import or export licenses, or go through relevant customs formalities according to law.

抗拒、阻碍海关侦查走私犯罪公安机构依法执行职务的，由设在直属海关、隶属海关的海关侦查走私犯罪公安机构依照治安管理处罚的有关规定给予处罚。

Whoever resists or obstructs the customs anti-smuggling public security organs in lawfully performing their duties shall be punished by the customs anti-smuggling public security organs directly under the General Administration of Customs or subordinate customs in accordance with the relevant provisions on public security administration penalties.

抗拒、阻碍其他海关工作人员依法执行职务的，应当报告地方公安机关依法处理。

Whoever resists or obstructs other customs staff in lawfully performing their duties shall be reported to the local public security organs for handling according to law.

违反海关法及其他有关法律、行政法规，逃避海关监管，偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理，有下列情形之一的，是走私行为：

Any of the following acts that violate the Customs Law or other relevant laws and administrative regulations, evade customs supervision, evade payable duties, or evade the state's prohibitive or restrictive management on import or export, constitutes a smuggling act:

(一)未经国务院或者国务院授权的机关批准，从未设立海关的地点运输、携带国家禁止或者限制进出境的货物、物品或者依法应当缴纳税款的货物、物品进出境的；

(1) Transporting or carrying goods or articles that are prohibited or restricted from import or export by the state, or goods or articles for which duties are payable according to law, into or out of the territory at a place without customs establishment, without approval from the State Council or its authorized organ;

(二)经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管，运输、携带、邮寄国家禁止或者限制进出境的货物、物品或者依法应当缴纳税款的货物、物品进出境的；

(2) Transporting, carrying, or sending by post goods or articles that are prohibited or restricted from import or export by the state, or goods or articles for which duties are payable according to law, into or out of the territory through a place with customs establishment, by means of concealment, disguise, underreporting, false declaration, or other means to evade customs supervision;

(三)使用伪造、变造的手册、单证、印章、账册、电子数据或者以其他方式逃避海关监管，擅自将海关监管货物、物品、进境的境外运输工具，在境内销售的；

(3) Using forged or altered manuals, documents, seals, account books, electronic data, or other means to evade customs supervision, and without authorization selling in the domestic market the goods, articles, or inbound foreign means of transport under customs supervision;

(四)使用伪造、变造的手册、单证、印章、账册、电子数据或者以伪报加工贸易制成品单位耗料量等方式，致使海关监管货物、物品脱离监管的；

(4) Using forged or altered manuals, documents, seals, account books, electronic data, or falsely declaring the unit consumption of processed products in processing trade, thereby causing goods or articles under customs supervision to escape supervision;

(五)以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管，擅自将保税区、出口加工区等海关特殊监管区域内的海关监管货物、物品，运出区外的；

(5) Transporting goods or articles under customs supervision out of special customs supervision zones such as bonded zones or export processing zones without authorization, by means of concealment, disguise, underreporting, false declaration, or other means to evade customs supervision;

(六)有逃避海关监管，构成走私的其他行为的。

(6) Other acts that evade customs supervision and constitute smuggling.

有下列行为之一的，按走私行为论处：

Any of the following acts shall be dealt with as smuggling:

(一)明知是走私进口的货物、物品，直接向走私人非法收购的；

(1) Knowingly purchasing smuggled imported goods or articles directly from the smuggler;

(二)在内海、领海、界河、界湖，船舶及所载人员运输、收购、贩卖国家禁止或者限制进出境的货物、物品，或者运输、收购、贩卖依法应当缴纳税款的货物，没有合法证明的。

(2) In internal waters, territorial seas, boundary rivers, or boundary lakes, transporting, purchasing, or selling goods or articles that are prohibited or restricted from import or export, or transporting, purchasing, or selling goods that are subject to tax payment according to law, without lawful certificates.

有本实施条例第七条、第八条所列行为之一的，依照下列规定处罚：

For any of the acts listed in Articles 7 and 8 of these Regulations, penalties shall be imposed according to the following provisions:

(一)走私国家禁止进出口的货物的，没收走私货物及违法所得，可以并处100万元以下罚款；走私国家禁止进出境的物品的，没收走私物品及违法所得，可以并处10万元以下罚款；

(1) For smuggling goods whose import or export is prohibited, the smuggled goods and illegal gains shall be confiscated, and a fine of not more than 1 million yuan may also be imposed; for smuggling articles whose import or export is prohibited, the smuggled articles and illegal gains shall be confiscated, and a fine of not more than 100,000 yuan may also be imposed;

(二)应当提交许可证件而未提交但未偷逃税款，走私国家限制进出境的货物、物品的，没收走私货物、物品及违法所得，可以并处走私货物、物品等值以下罚款；

(2) For smuggling goods or articles whose import or export is restricted, where the required license documents have not been submitted but no tax has been evaded, the smuggled goods or articles and illegal gains shall be confiscated, and a fine of not more than the value of the smuggled goods or articles may also be imposed;

(三)偷逃应纳税款但未逃避许可证件管理，走私依法应当缴纳税款的货物、物品的，没收走私货物、物品及违法所得，可以并处偷逃应纳税款3倍以下罚款。

(3) For smuggling goods or articles that are subject to tax payment according to law, where the tax payable has been evaded but no license document requirements have been evaded, the smuggled goods or articles and illegal gains shall be confiscated, and a fine of not more than three times the tax evaded may also be imposed.

专门用于走私的运输工具或者用于掩护走私的货物、物品，2年内3次以上用于走私的运输工具或者用于掩护走私的货物、物品，应当予以没收。藏匿走私货物、物品的特制设备、夹层、暗格，应当予以没收或者责令拆毁。使用特制设备、夹层、暗格实施走私的，应当从重处罚。

Transportation tools specially used for smuggling or goods or articles used to conceal smuggling, and transportation tools or goods or articles used for smuggling three or more times within two years, shall be confiscated. Special equipment, interlayers, or hidden compartments used to conceal smuggled goods or articles shall be confiscated or ordered to be dismantled. If special equipment, interlayers, or hidden compartments are used to commit smuggling, a heavier penalty shall be imposed.

与走私人通谋为走私人提供贷款、资金、账号、发票、证明、海关单证的，与走私人通谋为走私人提供走私货物、物品的提取、发运、运输、保管、邮寄或者其他方便的，以走私的共同当事人论处，没收违法所得，并依照本实施条例第九条的规定予以处罚。

Those who collude with a smuggler to provide loans, funds, accounts, invoices, certificates, or customs documents to the smuggler, or who collude with a smuggler to provide extraction, dispatch, transportation, storage, mailing, or other conveniences for smuggled goods or articles, shall be dealt with as joint offenders of smuggling, their illegal gains shall be confiscated, and penalties shall be imposed in accordance with Article 9 of these Regulations.

海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的企业，构成走私犯罪或者1年内有2次以上走私行为的，海关可以撤销其注册登记；报关企业、报关人员有上述情形的，禁止其从事报关活动。

If an enterprise permitted by Customs to engage in the transportation, storage, processing, assembly, consignment, display, or other business of goods under customs supervision commits a smuggling crime or has two or more smuggling acts within one year, Customs may revoke its registration; if a customs declaration enterprise or customs declaration personnel have the above circumstances, they shall be prohibited from engaging in customs declaration activities.

违反海关法及其他有关法律、行政法规和规章但不构成走私行为的，是违反海关监管规定的行为。

An act that violates the Customs Law or other relevant laws, administrative regulations, or rules but does not constitute smuggling is an act violating customs supervision and control.

违反国家进出口管理规定，进出口国家禁止进出口的货物的，责令退运，处100万元以下罚款。

If an act violates the national import and export management regulations by importing or exporting goods that the state prohibits from import or export, the goods shall be ordered to be returned, and a fine of not more than 1,000,000 yuan shall be imposed.

违反国家进出口管理规定，进出口国家限制进出口的货物，进出口货物的收发货人向海关申报时不能提交许可证件的，进出口货物不予放行，处货物价值30%以下罚款。

If an act violates the national import and export management regulations by importing or exporting goods subject to state restrictions, and the consignee or consignor fails to submit the required license when making customs declaration, the goods shall not be released, and a fine of not more than 30% of the value of the goods shall be imposed.

违反国家进出口管理规定，进出口属于自动进出口许可管理的货物，进出口货物的收发货人向海关申报时不能提交自动许可证明的，进出口货物不予放行。

If an act violates the national import and export management regulations by importing or exporting goods subject to automatic import or export license management, and the consignee or consignor fails to submit the automatic license certificate when making customs declaration, the goods shall not be released.

进出口货物的品名、税则号列、数量、规格、价格、贸易方式、原产地、启运地、运抵地、最终目的地或者其他应当申报的项目未申报或者申报不实的，分别依照下列规定予以处罚，有违法所得的，没收违法所得：

If the name, tariff heading, quantity, specification, price, trade method, place of origin, place of departure, place of arrival, final destination, or other items that should be declared are not declared or are falsely declared, penalties shall be imposed according to the following provisions, and any illegal gains shall be confiscated:

(一)影响海关统计准确性的，予以警告或者处1000元以上1万元以下罚款；

(1) If it affects the accuracy of customs statistics, a warning or a fine of not less than 1,000 yuan but not more than 10,000 yuan shall be imposed;

(二)影响海关监管秩序的，予以警告或者处1000元以上3万元以下罚款；

(2) If it affects the order of customs supervision, a warning or a fine of not less than 1,000 yuan but not more than 30,000 yuan shall be imposed;

(三)影响国家许可证件管理的，处货物价值5%以上30%以下罚款；

(3) If it affects the management of state licenses, a fine of not less than 5% but not more than 30% of the value of the goods shall be imposed;

(四)影响国家税款征收的，处漏缴税款30%以上2倍以下罚款；

(4) If it affects the collection of state taxes, a fine of not less than 30% but not more than two times the amount of tax evaded shall be imposed.

(五)影响国家外汇、出口退税管理的，处申报价格10%以上50%以下罚款。

(5) Where it affects the state's foreign exchange or export tax rebate management, a fine of not less than 10% but not more than 50% of the declared price shall be imposed.

进出口货物收发货人未按照规定向报关企业提供所委托报关事项的真实情况，致使发生本实施条例第十五条规定情形的，对委托人依照本实施条例第十五条的规定予以处罚。

Where the consignee or consignor of import or export goods fails to provide the customs broker with the true information on the entrusted customs declaration matters, resulting in any of the circumstances specified in Article 15 of these Regulations, the principal shall be penalized in accordance with Article 15 of these Regulations.

报关企业、报关人员对委托人所提供情况的真实性未进行合理审查，或者因工作疏忽致使发生本实施条例第十五条规定情形的，可以对报关企业处货物价值10%以下罚款，暂停其6个月以内从事报关活动；情节严重的，禁止其从事报关活动。

Where a customs broker or customs declaration personnel fails to conduct a reasonable review of the truthfulness of the information provided by the principal, or due to negligence causes any of the circumstances specified in Article 15 of these Regulations, the customs broker may be fined not more than 10% of the value of the goods, and its customs declaration activities may be suspended for not more than six months; if the circumstances are serious, its customs declaration activities shall be prohibited.

有下列行为之一的，处货物价值5%以上30%以下罚款，有违法所得的，没收违法所得：

Any of the following acts shall be subject to a fine of not less than 5% but not more than 30% of the value of the goods; if there are illegal gains, the illegal gains shall be confiscated:

(一)未经海关许可，擅自将海关监管货物开拆、提取、交付、发运、调换、改装、抵押、质押、留置、转让、更换标记、移作他用或者进行其他处置的；

(1) Without the permission of the Customs, arbitrarily opening, extracting, delivering, dispatching, altering, modifying, mortgaging, pledging, placing under lien, transferring, changing marks, using for other purposes, or otherwise disposing of goods under customs supervision;

(二)未经海关许可，在海关监管区以外存放海关监管货物的；

(2) Without the permission of the Customs, storing goods under customs supervision outside the customs surveillance zone;

(三)经营海关监管货物的运输、储存、加工、装配、寄售、展示等业务，有关货物灭失、数量短少或者记录不真实，不能提供正当理由的；

(3) In the business of transporting, storing, processing, assembling, consigning, or displaying goods under customs supervision, the goods are lost, short in quantity, or the records are untrue, and no justifiable reason can be provided;

(四)经营保税货物的运输、储存、加工、装配、寄售、展示等业务，不依照规定办理收存、交付、结转、核销等手续，或者中止、延长、变更、转让有关合同不依照规定向海关办理手续的；

(4) In the business of transporting, storing, processing, assembling, consigning, or displaying bonded goods, failing to go through the procedures for receipt, delivery, carry-over, verification, etc. as required, or failing to go through the procedures with the Customs as required for suspension, extension, modification, or transfer of relevant contracts;

(五)未如实向海关申报加工贸易制成品单位耗料量的；

(5) Failing to truthfully declare to the Customs the unit consumption of materials for processing trade finished products;

(六)未按照规定期限将过境、转运、通运货物运输出境，擅自留在境内的；

(6) Failing to transport goods in transit, transshipment, or through shipment out of the territory within the prescribed time limit, and arbitrarily retaining them within the territory.

(七)未按照规定期限将暂时进出口货物复运出境或者复运进境，擅自留在境内或者境外的；

(7) Failing to re-export or re-import temporary import or export goods within the prescribed period, and retaining them within or outside the territory without authorization;

(八)有违反海关监管规定的其他行为，致使海关不能或者中断对进出口货物实施监管的。

(8) Other acts violating customs supervision regulations that cause customs to be unable or interrupted in supervising the import or export of goods.

前款规定所涉货物属于国家限制进出口需要提交许可证件，当事人在规定期限内不能提交许可证件的，另处货物价值30%以下罚款；漏缴税款的，可以另处漏缴税款1倍以下罚款。

If the goods involved in the preceding paragraph are subject to state restrictions on import or export and require a license, and the party fails to submit the license within the prescribed period, a fine of not more than 30% of the value of the goods shall be imposed; if taxes are evaded, a fine of not more than the amount of taxes evaded may also be imposed.

有下列行为之一的，予以警告，可以处物品价值20%以下罚款，有违法所得的，没收违法所得：

Whoever commits any of the following acts shall be given a warning, and may be fined not more than 20% of the value of the articles; if there is illegal income, the illegal income shall be confiscated:

(一)未经海关许可，擅自将海关尚未放行的进出境物品开拆、交付、投递、转移或者进行其他处置的；

(1) Without customs permission, opening, delivering, posting, transferring, or otherwise disposing of inbound or outbound articles that have not yet been released by customs;

(二)个人运输、携带、邮寄超过合理数量的自用物品进出境未向海关申报的；

(2) Individuals transporting, carrying, or mailing personal articles in excess of a reasonable quantity for self-use into or out of the territory without declaring to customs;

(三)个人运输、携带、邮寄超过规定数量但仍属自用的国家限制进出境物品进出境，未向海关申报但没有以藏匿、伪装等方式逃避海关监管的；

(3) Individuals transporting, carrying, or mailing articles subject to state restrictions on entry or exit that exceed the prescribed quantity but are still for self-use, without declaring to customs, but not using concealment, disguise, or other means to evade customs supervision;

(四)个人运输、携带、邮寄物品进出境，申报不实的；

(4) Individuals making false declarations when transporting, carrying, or mailing articles into or out of the territory;

(五)经海关登记准予暂时免税进境或者暂时免税出境的物品，未按照规定复带出境或者复带进境的；

(5) Articles registered by customs for temporary duty-free entry or temporary duty-free exit that are not re-exported or re-imported as required;

(六)未经海关批准，过境人员将其所带物品留在境内的。

(6) Without customs approval, transit passengers leaving their carried articles within the territory.

运输、携带、邮寄国家禁止进出境的物品进出境，未向海关申报但没有以藏匿、伪装等方式逃避海关监管的，予以没收，或者责令退回，或者在海关监管下予以销毁或者进行技术处理。

If items whose import or export is prohibited by the State are transported, carried, or sent by post into or out of the country, and the person fails to declare to Customs but does not evade Customs supervision by means such as concealment or disguise, the items shall be confiscated, or ordered to be returned, or destroyed or subjected to technical treatment under Customs supervision.

有下列行为之一的，予以警告，可以处10万元以下罚款，有违法所得的，没收违法所得：

Anyone who commits any of the following acts shall be given a warning and may be fined not more than 100,000 yuan; if there are illegal gains, the illegal gains shall be confiscated:

(一)运输工具不经设立海关的地点进出境的；

(1) A means of transport enters or leaves the country at a place without a Customs office;

(二)在海关监管区停留的进出境运输工具，未经海关同意擅自驶离的；

(2) A means of transport entering or leaving the country that stays in a Customs surveillance zone leaves without Customs consent;

(三)进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途改驶境外或者境内未设立海关的地点的；

(3) A means of transport entering or leaving the country, while traveling from one place with a Customs office to another place with a Customs office, without completing Customs formalities and without Customs approval, changes course en route to a place outside the country or to a place within the country without a Customs office;

(四)进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关申报、交验有关单证或者交验的单证不真实的。

(4) A means of transport entering or leaving the country, upon arrival at or departure from a place with a Customs office, fails to declare to Customs, submit relevant documents, or submits untrue documents as required.

有下列行为之一的，予以警告，可以处5万元以下罚款，有违法所得的，没收违法所得：

Anyone who commits any of the following acts shall be given a warning and may be fined not more than 50,000 yuan; if there are illegal gains, the illegal gains shall be confiscated:

(一)未经海关同意，进出境运输工具擅自装卸进出境货物、物品或者上下进出境旅客的；

(1) Without Customs consent, a means of transport entering or leaving the country loads or unloads goods or articles entering or leaving the country, or embarks or disembarks passengers;

(二)未经海关同意，进出境运输工具擅自兼营境内客货运输或者用于进出境运输以外的其他用途的；

(2) Without Customs consent, a means of transport entering or leaving the country concurrently engages in domestic passenger or cargo transport or is used for purposes other than entering or leaving the country;

(三)未按照规定办理海关手续，进出境运输工具擅自改营境内运输的；

(3) Without completing Customs formalities as required, a means of transport entering or leaving the country changes to domestic transport.

(四)未按照规定期限向海关传输舱单等电子数据、传输的电子数据不准确或者未按照规定期限保存相关电子数据，影响海关监管的；

(4) Failing to transmit electronic data such as manifests to customs within the prescribed time limit, transmitting inaccurate electronic data, or failing to preserve relevant electronic data within the prescribed time limit, thereby affecting customs supervision;

(五)进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，不按照交通主管部门或者海关指定的路线行进的；

(5) After an inbound means of transport enters the country but before it declares to customs, or after an outbound means of transport completes customs formalities but before it departs, failing to travel along the route designated by the competent transport authority or customs;

(六)载运海关监管货物的船舶、汽车不按照海关指定的路线行进的；

(6) Vessels or motor vehicles carrying goods under customs supervision failing to travel along the route designated by customs;

(七)进出境船舶和航空器，由于不可抗力被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品，无正当理由不向附近海关报告的；

(7) Inbound or outbound vessels and aircraft, due to force majeure, forced to anchor, land, or jettison or unload goods or articles at a place without a customs office, failing to report to the nearest customs office without justifiable reasons;

(八)无特殊原因，未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事先通知海关的；

(8) Without special reasons, failing to notify customs in advance of the time of arrival, place of stay, or time and place of change for inbound or outbound vessels, trains, or aircraft;

(九)不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的。

(9) Failing to accept customs inspection or examination of inbound or outbound means of transport, goods, or articles as required.

有下列行为之一的，予以警告，可以处3万元以下罚款：

Whoever commits any of the following acts shall be given a warning and may be fined not more than 30,000 yuan:

(一)擅自开启或者损毁海关封志的；

(1) Unauthorized opening or damaging of customs seals;

(二)遗失海关制发的监管单证、手册等凭证，妨碍海关监管的；

(2) Losing customs-issued regulatory documents, manuals, or other certificates, thereby hindering customs supervision;

(三)有违反海关监管规定的其他行为，致使海关不能或者中断对进出境运输工具、物品实施监管的。

(3) Engaging in other acts violating customs supervision regulations, thereby causing customs to be unable to or to interrupt supervision of inbound or outbound means of transport or articles.

伪造、变造、买卖海关单证的，处5万元以上50万元以下罚款，有违法所得的，没收违法所得；构成犯罪的，依法追究刑事责任。

Whoever forges, alters, or buys or sells customs documents shall be fined not less than 50,000 yuan but not more than 500,000 yuan; if there are illegal gains, the illegal gains shall be confiscated; if the act constitutes a crime, criminal liability shall be investigated according to law.

进出口侵犯中华人民共和国法律、行政法规保护的知识产权的货物的，没收侵权货物，并处货物价值30%以下罚款；构成犯罪的，依法追究刑事责任。

Whoever imports or exports goods that infringe intellectual property rights protected by the laws and administrative regulations of the People's Republic of China shall have the infringing goods confiscated and be fined not more than 30% of the value of the goods; if the act constitutes a crime, criminal liability shall be investigated according to law.

需要向海关申报知识产权状况，进出口货物收发货人及其代理人未按照规定向海关如实申报有关知识产权状况，或者未提交合法使用有关知识产权的证明文件的，可以处5万元以下罚款。

Where the intellectual property status needs to be declared to the customs, if the consignee or consignor of import or export goods or their agent fails to truthfully declare the relevant intellectual property status to the customs in accordance with the regulations, or fails to submit the certification documents for the legal use of the relevant intellectual property, a fine of not more than 50,000 yuan may be imposed.

海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的企业，有下列情形之一的，责令改正，给予警告，可以暂停其6个月以内从事有关业务：

If an enterprise permitted by the customs to engage in the transportation, storage, processing, assembly, consignment, display, etc. of goods under customs supervision falls under any of the following circumstances, it shall be ordered to make corrections, given a warning, and may be suspended from engaging in the relevant business for a period of not more than six months:

（一）拖欠税款或者不履行纳税义务的；

(1) Arrears of tax or failure to fulfill tax payment obligations;

（二）损坏或者丢失海关监管货物，不能提供正当理由的；

(2) Damage or loss of goods under customs supervision without providing a justifiable reason;

（三）有需要暂停其从事有关业务的其他违法行为的。

(3) Other illegal acts that require suspension of its engagement in the relevant business.

海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的企业，有下列情形之一的，海关可以撤销其注册登记：

If an enterprise permitted by the customs to engage in the transportation, storage, processing, assembly, consignment, display, etc. of goods under customs supervision falls under any of the following circumstances, the customs may revoke its registration:

（一）被海关暂停从事有关业务，恢复从事有关业务后1年内再次发生本实施条例第二十六条规定情形的；

(1) Having been suspended by the customs from engaging in the relevant business, and within one year after resuming the relevant business, again falling under the circumstances specified in Article 26 of these Regulations;

（二）有需要撤销其注册登记的其他违法行为的。

(2) Other illegal acts that require revocation of its registration.

报关企业、报关人员非法代理他人报关的，责令改正，处5万元以下罚款；情节严重的，禁止其从事报关活动。

If a customs broker or customs broker personnel illegally acts as an agent for others in customs declaration, they shall be ordered to correct and fined not more than 50,000 yuan; if the circumstances are serious, they shall be prohibited from engaging in customs declaration activities.

进出口货物收发货人、报关企业、报关人员向海关工作人员行贿的，由海关禁止其从事报关活动，并处10万元以下罚款；构成犯罪的，依法追究刑事责任。

If an importer or exporter of goods, a customs broker, or customs broker personnel bribes a customs officer, the customs shall prohibit them from engaging in customs declaration activities and impose a fine of not more than 100,000 yuan; if a crime is constituted, criminal liability shall be pursued according to law.

未经海关备案从事报关活动的，责令改正，没收违法所得，可以并处10万元以下罚款。

If anyone engages in customs declaration activities without customs registration, they shall be ordered to correct, their illegal gains shall be confiscated, and a fine of not more than 100,000 yuan may also be imposed.

提供虚假资料骗取海关注册登记，撤销其注册登记，并处30万元以下罚款。

If anyone provides false information to obtain customs registration, their registration shall be revoked, and a fine of not more than 300,000 yuan shall be imposed.

法人或者其他组织有违反海关法的行为，除处罚该法人或者组织外，对其主管人员和直接责任人员予以警告，可以处5万元以下罚款，有违法所得的，没收违法所得。

If a legal person or other organization commits an act violating the Customs Law, in addition to penalizing the legal person or organization, a warning shall be given to its responsible persons and directly responsible personnel, and a fine of not more than 50,000 yuan may be imposed; if there are illegal gains, the illegal gains shall be confiscated.

海关发现公民、法人或者其他组织有依法应当由海关给予行政处罚的行为的，应当立案调查。

If the customs discovers that a citizen, legal person, or other organization has committed an act that should be subject to administrative penalties by the customs according to law, it shall open a case for investigation.

海关立案后，应当全面、客观、公正、及时地进行调查、收集证据。

After opening a case, the customs shall conduct investigations and collect evidence comprehensively, objectively, fairly, and promptly.

海关调查、收集证据，应当按照法律、行政法规及其他有关规定的要求办理。

The customs shall conduct investigations and collect evidence in accordance with the requirements of laws, administrative regulations, and other relevant provisions.

海关调查、收集证据时，海关工作人员不得少于2人，并应当向被调查人出示证件。

When the customs conducts investigations and collects evidence, there shall be no fewer than two customs officers, and they shall present their credentials to the person under investigation.

调查、收集的证据涉及国家秘密、商业秘密或者个人隐私的，海关应当保守秘密。

If the evidence collected during investigation involves state secrets, commercial secrets, or personal privacy, the customs shall keep it confidential.

海关依法检查走私嫌疑人的身体，应当在隐蔽的场所或者非检查人员的视线之外，由2名以上与被检查人同性别的海关工作人员执行。

When customs legally inspects the body of a smuggling suspect, it shall be carried out in a concealed place or out of the sight of non-inspectors, by at least two customs officers of the same gender as the person being inspected.

走私嫌疑人应当接受检查，不得阻挠。

The smuggling suspect shall submit to the inspection and shall not obstruct it.

海关依法检查运输工具和场所，查验货物、物品，应当制作检查、查验记录。

When customs legally inspects means of transport and premises, or examines goods and articles, it shall make records of the inspection or examination.

海关依法扣留走私犯罪嫌疑人，应当制发扣留走私犯罪嫌疑人决定书。对走私犯罪嫌疑人，扣留时间不超过24小时，在特殊情况下可以延长至48小时。

When customs legally detains a smuggling suspect, it shall issue a decision on detention of the smuggling suspect. The detention period for a smuggling suspect shall not exceed 24 hours, and may be extended to 48 hours under special circumstances.

海关应当在法定扣留期限内对被扣留人进行审查。排除犯罪嫌疑或者法定扣留期限届满的，应当立即解除扣留，并制发解除扣留决定书。

Customs shall review the detained person within the statutory detention period. If the suspicion of crime is eliminated or the statutory detention period expires, the detention shall be immediately lifted, and a decision on lifting the detention shall be issued.

下列货物、物品、运输工具及有关账册、单据等资料，海关可以依法扣留：

Customs may legally detain the following goods, articles, means of transport, and related account books, documents, and other materials:

(一)有走私嫌疑的货物、物品、运输工具；

(1) Goods, articles, or means of transport suspected of being involved in smuggling;

(二)违反海关法或者其他有关法律、行政法规的货物、物品、运输工具；

(2) Goods, articles, or means of transport that violate the Customs Law or other relevant laws or administrative regulations;

(三)与违反海关法或者其他有关法律、行政法规的货物、物品、运输工具有牵连的账册、单据等资料；

(3) Account books, documents, and other materials related to goods, articles, or means of transport that violate the Customs Law or other relevant laws or administrative regulations.

(四)法律、行政法规规定可以扣留的其他货物、物品、运输工具及有关账册、单据等资料。

(4) Other goods, articles, means of transport, and relevant account books, documents, and other materials that may be detained as provided by laws and administrative regulations.

有违法嫌疑的货物、物品、运输工具无法或者不便扣留的，当事人或者运输工具负责人应当向海关提供等值的担保，未提供等值担保的，海关可以扣留当事人等值的其他财产。

If goods, articles, or means of transport suspected of being involved in a violation cannot be detained or are inconvenient to detain, the party concerned or the person in charge of the means of transport shall provide an equivalent guarantee to the Customs. If no equivalent guarantee is provided, the Customs may detain other property of the party of equivalent value.

海关扣留货物、物品、运输工具以及账册、单据等资料的期限不得超过1年。因案件调查需要，经直属海关关长或者其授权的隶属海关关长批准，可以延长，延长期限不得超过1年。但复议、诉讼期间不计算在内。

The period of detention of goods, articles, means of transport, account books, documents, and other materials by the Customs shall not exceed one year. If necessary due to case investigation, the period may be extended with the approval of the director of the directly subordinate Customs or the authorized director of a subordinate Customs, but the extension shall not exceed one year. However, the period of reconsideration or litigation shall not be counted.

有下列情形之一的，海关应当及时解除扣留：

The Customs shall promptly release the detained items under any of the following circumstances:

(一)排除违法嫌疑的；

(1) The suspicion of violation has been eliminated;

(二)扣留期限、延长期限届满的；

(2) The detention period or extended period has expired;

(三)已经履行海关行政处罚决定的；

(3) The Customs administrative penalty decision has been executed;

(四)法律、行政法规规定应当解除扣留的其他情形。

(4) Other circumstances under which the detention should be released as provided by laws and administrative regulations.

海关依法扣留货物、物品、运输工具、其他财产以及账册、单据等资料，应当制发海关扣留凭单，由海关工作人员、当事人或者其代理人、保管人、见证人签字或者盖章，并可以加施海关封志。加施海关封志的，当事人或者其代理人、保管人应当妥善保管。

When the Customs detains goods, articles, means of transport, other property, account books, documents, and other materials in accordance with the law, it shall issue a Customs Detention Receipt, which shall be signed or sealed by the Customs officer, the party concerned or its agent, the custodian, and the witness. A Customs seal may be affixed. If a Customs seal is affixed, the party concerned or its agent and the custodian shall keep it properly.

海关解除对货物、物品、运输工具、其他财产以及账册、单据等资料的扣留，或者发还等值的担保，应当制发海关解除扣留通知书、海关解除担保通知书，并由海关工作人员、当事人或者其代理人、保管人、见证人签字或者盖章。

When the Customs releases the detained goods, articles, means of transport, other property, account books, documents, and other materials, or returns the equivalent guarantee, it shall issue a Customs Release Notice or a Customs Guarantee Release Notice, which shall be signed or sealed by the Customs officer, the party concerned or its agent, the custodian, and the witness.

海关查问违法嫌疑人或者询问证人，应当个别进行，并告知其权利和作伪证应当承担的法律责任。违法嫌疑人、证人必须如实陈述、提供证据。

When questioning a suspected violator or interviewing a witness, Customs shall do so individually and inform them of their rights and the legal liability for giving false testimony. The suspected violator and witness must truthfully state and provide evidence.

海关查问违法嫌疑人或者询问证人应当制作笔录，并当场交其辨认，没有异议的，立即签字确认；有异议的，予以更正后签字确认。

Customs shall make a record of the questioning of the suspected violator or the interview of the witness, and immediately present it to them for verification. If there is no objection, they shall sign to confirm immediately; if there is an objection, it shall be corrected and then signed to confirm.

严禁刑讯逼供或者以威胁、引诱、欺骗等非法手段收集证据。

It is strictly prohibited to collect evidence by torture, threat, enticement, deception, or other illegal means.

海关查问违法嫌疑人，可以到违法嫌疑人的所在单位或者住处进行，也可以要求其到海关或者海关指定的地点进行。

Customs may question the suspected violator at the suspected violator's place of work or residence, or may request the suspected violator to come to Customs or a location designated by Customs.

海关收集的物证、书证应当是原物、原件。收集原物、原件确有困难的，可以拍摄、复制，并可以指定或者委托有关单位或者个人对原物、原件予以妥善保管。

Physical evidence and documentary evidence collected by Customs shall be the original objects or documents. If it is truly difficult to collect the original objects or documents, photographs or copies may be taken, and the relevant unit or individual may be designated or entrusted to properly keep the original objects or documents.

海关收集物证、书证，应当开列清单，注明收集的日期，由有关单位或者个人确认后签字或者盖章。

When collecting physical evidence or documentary evidence, Customs shall make a list, indicate the date of collection, and have it confirmed and signed or sealed by the relevant unit or individual.

海关收集电子数据或者录音、录像等视听资料，应当收集原始载体。收集原始载体确有困难的，可以收集复制件，注明制作方法、制作时间、制作人等，并由有关单位或者个人确认后签字或者盖章。

When collecting electronic data or audio-visual materials such as audio or video recordings, Customs shall collect the original carrier. If it is truly difficult to collect the original carrier, a copy may be collected, indicating the method of production, time of production, producer, etc., and confirmed and signed or sealed by the relevant unit or individual.

根据案件调查需要，海关可以对有关货物、物品进行取样化验、鉴定。

As required by case investigation, Customs may conduct sampling, testing, or appraisal of relevant goods or articles.

海关提取样品时，当事人或者其代理人应当到场；当事人或者其代理人未到场的，海关应当邀请见证人到场。提取的样品，海关应当予以加封，并由海关工作人员及当事人或者其代理人、见证人确认后签字或者盖章。

When Customs takes samples, the party concerned or its agent shall be present; if the party concerned or its agent is not present, Customs shall invite a witness to be present. The samples taken shall be sealed by Customs, and confirmed and signed or sealed by the Customs officer and the party concerned or its agent, or the witness.

化验、鉴定应当交由海关化验鉴定机构或者委托国家认可的其他机构进行。

Testing or appraisal shall be conducted by a Customs testing and appraisal institution or entrusted to another institution recognized by the state.

化验人、鉴定人进行化验、鉴定后，应当出具化验报告、鉴定结论，并签字或者盖章。

After conducting tests or appraisals, the tester or appraiser shall issue a test report or appraisal conclusion, and sign or affix a seal.

根据海关法有关规定，海关可以查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款。

In accordance with the relevant provisions of the Customs Law, the customs may inquire into the deposits and remittances of the units and individuals suspected of involvement in a case at financial institutions and postal enterprises.

海关查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款，应当出示海关协助查询通知书。

When the customs inquires into the deposits and remittances of the units and individuals suspected of involvement in a case at financial institutions and postal enterprises, it shall present the Customs Assistance Inquiry Notice.

海关依法扣留的货物、物品、运输工具，在人民法院判决或者海关行政处罚决定作出之前，不得处理。但是，危险品或者鲜活、易腐、易烂、易失效、易变质等不宜长期保存的货物、物品以及所有人申请先行变卖的货物、物品、运输工具，经直属海关关长或者其授权的隶属海关关长批准，可以先行依法变卖，变卖所得价款由海关保存，并通知其所有人。

Goods, articles, and means of transport lawfully detained by the customs shall not be disposed of before a people's court judgment or a customs administrative penalty decision is made. However, dangerous goods or goods that are fresh, perishable, prone to decay, loss of efficacy, or deterioration, and are not suitable for long-term storage, as well as goods, articles, and means of transport for which the owner applies for advance sale, may be sold in advance according to law with the approval of the director of the directly subordinate customs or the authorized director of the subordinate customs. The proceeds from the sale shall be kept by the customs, and the owner shall be notified.

当事人有权根据海关法的规定要求海关工作人员回避。

The parties concerned have the right to request the recusal of customs officers in accordance with the provisions of the Customs Law.

海关作出暂停从事有关业务、撤销海关注册登记、禁止从事报关活动、对公民处1万元以上罚款、对法人或者其他组织处10万元以上罚款、没收有关货物、物品、走私运输工具等行政处罚决定之前，应当告知当事人有要求举行听证的权利；当事人要求听证的，海关应当组织听证。

Before making an administrative penalty decision such as suspending the relevant business, revoking customs registration, prohibiting engagement in customs declaration activities, imposing a fine of more than 10,000 yuan on an individual, imposing a fine of more than 100,000 yuan on a legal person or other organization, confiscating relevant goods, articles, or smuggling means of transport, the customs shall inform the parties of their right to request a hearing; if the parties request a hearing, the customs shall organize a hearing.

海关行政处罚听证办法由海关总署制定。

The measures for customs administrative penalty hearings shall be formulated by the General Administration of Customs.

案件调查终结，海关关长应当对调查结果进行审查，根据不同情况，依法作出决定。

Upon conclusion of the case investigation, the customs director shall review the investigation results and make a decision according to law based on different circumstances.

对情节复杂或者重大违法行为给予较重的行政处罚，应当由海关案件审理委员会集体讨论决定。

For complex cases or major illegal acts subject to heavier administrative penalties, a decision shall be made through collective discussion by the customs case review committee.

同一当事人实施了走私和违反海关监管规定的行为且二者之间有因果关系的，依照本实施条例对走私行为的规定从重处罚，对其违反海关监管规定的行为不再另行处罚。

If the same party commits both smuggling and a violation of customs supervision and control regulations, and there is a causal relationship between the two, a heavier penalty shall be imposed in accordance with the provisions of these Regulations on smuggling, and no separate penalty shall be imposed for the violation of customs supervision and control regulations.

同一当事人就同一批货物、物品分别实施了2个以上违反海关监管规定的行为且二者之间有因果关系的，依照本实施条例分别规定的处罚幅度，择其重者处罚。

If the same party commits two or more violations of customs supervision and control regulations with respect to the same batch of goods or articles, and there is a causal relationship between them, the heavier penalty shall be imposed within the respective penalty ranges provided in these Regulations.

对2个以上当事人共同实施的违法行为，应当区别情节及责任，分别给予处罚。

For an illegal act jointly committed by two or more parties, penalties shall be imposed separately based on the circumstances and respective responsibilities.

有下列情形之一的，应当从重处罚：

A heavier penalty shall be imposed under any of the following circumstances:

(一)因走私被判处刑罚或者被海关行政处罚后在2年内又实施走私行为的；

(1) Having been sentenced to criminal punishment for smuggling or subjected to customs administrative penalty, and committing smuggling again within two years;

(二)因违反海关监管规定被海关行政处罚后在1年内又实施同一违反海关监管规定的行为的；

(2) Having been subjected to customs administrative penalty for violating customs supervision and control regulations, and committing the same violation again within one year;

(三)有其他依法应当从重处罚的情形的。

(3) Other circumstances where a heavier penalty should be imposed according to law.

海关对当事人违反海关法的行为依法给予行政处罚的，应当制作行政处罚决定书。

Where the Customs imposes an administrative penalty on a party for violating the Customs Law, it shall issue a written decision on administrative penalty.

对同一当事人实施的2个以上违反海关法的行为，可以制发1份行政处罚决定书。

For two or more violations of the Customs Law committed by the same party, one written decision on administrative penalty may be issued.

对2个以上当事人分别实施的违反海关法的行为，应当分别制发行政处罚决定书。

For violations of the Customs Law committed separately by two or more parties, separate written decisions on administrative penalty shall be issued.

对2个以上当事人共同实施的违反海关法的行为，应当制发1份行政处罚决定书，区别情况对各当事人分别予以处罚，但需另案处理的除外。

For a violation of customs law jointly committed by two or more parties, one administrative penalty decision shall be issued, and each party shall be penalized separately according to their circumstances, except where separate case handling is required.

行政处罚决定书应当依照有关法律规定送达当事人。

The administrative penalty decision shall be served on the party in accordance with relevant legal provisions.

依法予以公告送达的，海关应当将行政处罚决定书的正本张贴在海关公告栏内，并在报纸上刊登公告。

If service by public announcement is lawfully used, the customs shall post the original of the administrative penalty decision on the customs bulletin board and publish the announcement in a newspaper.

海关作出没收货物、物品、走私运输工具的行政处罚决定，有关货物、物品、走私运输工具无法或者不便没收的，海关应当追缴上述货物、物品、走私运输工具的等值价款。

If the customs makes an administrative penalty decision to confiscate goods, articles, or smuggling transport means, and such goods, articles, or transport means cannot be or are inconvenient to confiscate, the customs shall recover the equivalent value of the said goods, articles, or transport means.

法人或者其他组织实施违反海关法的行为后，有合并、分立或者其他资产重组情形的，海关应当以原法人、组织作为当事人。

If a legal person or other organization commits an act violating customs law and subsequently undergoes merger, division, or other asset restructuring, the customs shall treat the original legal person or organization as the party.

对原法人、组织处以罚款、没收违法所得或者依法追缴货物、物品、走私运输工具的等值价款的，应当以承受其权利义务的法人、组织作为被执行人。

If a fine, illegal income, or recovery of equivalent value of goods, articles, or smuggling transport means is imposed on the original legal person or organization, the legal person or organization that succeeds to its rights and obligations shall be the person subject to enforcement.

罚款、违法所得和依法追缴的货物、物品、走私运输工具的等值价款，应当在海关行政处罚决定规定的期限内缴清。

Fines, illegal income, and the equivalent value of goods, articles, or smuggling transport means recovered according to law shall be paid in full within the time limit specified in the customs administrative penalty decision.

当事人按期履行行政处罚决定、办结海关手续的，海关应当及时解除其担保。

If the party performs the administrative penalty decision on time and completes customs formalities, the customs shall promptly release its guarantee.

受海关处罚的当事人或者其法定代表人、主要负责人应当在出境前缴清罚款、违法所得和依法追缴的货物、物品、走私运输工具的等值价款。在出境前未缴清上述款项的，应当向海关提供相当于上述款项的担保。未提供担保，当事人是自然人的，海关可以通知出境管理机关阻止其出境；当事人是法人或者其他组织的，海关可以通知出境管理机关阻止其法定代表人或者主要负责人出境。

A party subject to customs penalties, or its legal representative or principal responsible person, shall pay in full the fine, illegal income, and the equivalent value of goods, articles, or smuggling transport means recovered according to law before leaving the country. If the above amounts are not paid before leaving the country, the party shall provide a guarantee equivalent to the above amounts to the customs. If no guarantee is provided and the party is a natural person, the customs may notify the exit management authority to prevent the party from leaving the country; if the party is a legal person or other organization, the customs may notify the exit management authority to prevent its legal representative or principal responsible person from leaving the country.

当事人逾期不履行行政处罚决定的，海关可以采取下列措施：

If a party fails to perform the administrative penalty decision within the time limit, the customs may take the following measures:

(一)到期不缴纳罚款的，每日按罚款数额的3%加处罚款；

(1) If the fine is not paid when due, an additional fine of 3% of the fine amount shall be imposed for each day of delay;

(二)根据海关法规定，将扣留的货物、物品、运输工具变价抵缴，或者以当事人提供的担保抵缴；

(2) In accordance with the provisions of the Customs Law, the detained goods, articles, and means of transport shall be converted into money to offset the fine, or the guarantee provided by the party shall be used to offset the fine;

(三)申请人民法院强制执行。

(3) Apply to the People's Court for compulsory enforcement.

当事人确有经济困难，申请延期或者分期缴纳罚款的，经海关批准，可以暂缓或者分期缴纳罚款。

If a party truly has financial difficulties and applies for an extension or installment payment of the fine, with the approval of the customs, the fine may be deferred or paid in installments.

当事人申请延期或者分期缴纳罚款的，应当以书面形式提出，海关收到申请后，应当在10个工作日内作出决定，并通知申请人。海关同意当事人暂缓或者分期缴纳的，应当及时通知收缴罚款的机构。

A party applying for an extension or installment payment of the fine shall submit a written application. After receiving the application, the customs shall make a decision within 10 working days and notify the applicant. If the customs agrees to defer or pay in installments, it shall promptly notify the institution responsible for collecting the fine.

有下列情形之一的，有关货物、物品、违法所得、运输工具、特制设备由海关予以收缴：

Under any of the following circumstances, the relevant goods, articles, illegal gains, means of transport, and specially designed equipment shall be confiscated by the customs:

(一)依照《中华人民共和国行政处罚法》第三十条、第三十一条规定不予行政处罚的当事人携带、邮寄国家禁止进出境的货物、物品进出境的；

(1) A party who is exempted from administrative penalties in accordance with Articles 30 and 31 of the Administrative Penalties Law of the People's Republic of China carries or sends by mail goods or articles that are prohibited from entering or leaving the country;

(二)散发性邮寄国家禁止、限制进出境的物品进出境或者携带数量零星的国家禁止进出境的物品进出境，依法可以不予行政处罚的；

(2) Sporadically sending by mail articles that are prohibited or restricted from entering or leaving the country, or carrying a small quantity of articles that are prohibited from entering or leaving the country, where administrative penalties may be exempted according to law;

(三)依法应当没收的货物、物品、违法所得、走私运输工具、特制设备，在海关作出行政处罚决定前，作为当事人的自然人死亡或者作为当事人的法人、其他组织终止，且无权利义务承受人的；

(3) Goods, articles, illegal gains, smuggling means of transport, and specially designed equipment that should be confiscated according to law, but before the customs makes an administrative penalty decision, the natural person who is the party dies or the legal person or other organization that is the party terminates, and there is no successor of rights and obligations;

(四)走私违法事实基本清楚，但当事人无法查清，自海关公告之日起满3个月的；

(4) The facts of smuggling are basically clear, but the party cannot be identified, and three months have elapsed since the date of the customs announcement.

(五)有违反法律、行政法规，应当予以收缴的其他情形的。

(5) Other circumstances where confiscation should be carried out in accordance with laws and administrative regulations.

海关收缴前款规定的货物、物品、违法所得、运输工具、特制设备，应当制发清单，由被收缴人或者其代理人、见证人签字或者盖章。被收缴人无法查清且无见证人的，应当予以公告。

When customs confiscates the goods, articles, illegal gains, means of transport, or specially made equipment mentioned in the preceding paragraph, it shall prepare a list, which shall be signed or sealed by the person from whom the items are confiscated, or his agent, or a witness. If the person from whom the items are confiscated cannot be identified and there is no witness, a public notice shall be issued.

人民法院判决没收的走私货物、物品、违法所得、走私运输工具、特制设备，或者海关决定没收、收缴的货物、物品、违法所得、走私运输工具、特制设备，由海关依法统一处理，所得价款和海关收缴的罚款，全部上缴中央国库。

Smuggled goods, articles, illegal gains, means of transport used for smuggling, and specially made equipment that are confiscated by a people's court judgment, or goods, articles, illegal gains, means of transport used for smuggling, and specially made equipment that are confiscated or impounded by a customs decision, shall be uniformly disposed of by customs in accordance with the law. The proceeds from such disposal and the fines collected by customs shall all be turned over to the central treasury.

本实施条例下列用语的含义是：

The meanings of the following terms in these Implementing Regulations are:

“设立海关的地点”，指海关在港口、车站、机场、国界孔道、国际邮件互换局(交换站)等海关监管区设立的卡口，海关在保税区、出口加工区等海关特殊监管区域设立的卡口，以及海关在海上设立的中途监管站。

"Place where customs is established" refers to the checkpoints set up by customs in customs surveillance zones such as ports, railway stations, airports, border passages, international mail exchange offices (exchange stations), checkpoints set up by customs in special customs supervision areas such as bonded areas and export processing zones, and mid-sea surveillance stations set up by customs at sea.

“许可证件”，指依照国家有关规定，当事人应当事先申领，并由国家有关主管部门颁发的准予进口或者出口的证明、文件。

"License documents" refer to the certificates and documents that, in accordance with relevant state regulations, the party concerned must apply for in advance and obtain from the relevant competent state authorities for the import or export of goods.

“合法证明”，指船舶及所载人员依照国家有关规定或者依照国际运输惯例所必须持有的证明其运输、携带、收购、贩卖所载货物、物品真实、合法、有效的商业单证、运输单证及其他有关证明、文件。

"Legitimate certificates" refer to the commercial documents, transport documents, and other relevant certificates and documents that a vessel and its personnel must hold in accordance with relevant state regulations or international transport practices to prove the authenticity, legality, and validity of the goods and articles they transport, carry, purchase, or sell.

“物品”，指个人以运输、携带等方式进出境的行李物品、邮寄进出境的物品，包括货币、金银等。超出自用、合理数量的，视为货物。

"Articles" refer to luggage items carried or transported by individuals entering or leaving the country, and items sent by post, including currency, gold, silver, etc. If the quantity exceeds that for personal use or reasonable quantity, they shall be regarded as goods.

“自用”，指旅客或者收件人本人自用、馈赠亲友而非为出售或者出租。

"Personal use" means for the passenger or recipient's own use or as gifts to relatives or friends, not for sale or rental.

“合理数量”，指海关根据旅客或者收件人的情况、旅行目的和居留时间所确定的正常数量。

"Reasonable quantity" refers to the normal quantity determined by the Customs based on the passenger's or recipient's circumstances, purpose of travel, and length of stay.

“货物价值”，指进出口货物的完税价格、关税、进口环节海关代征税之和。

"Value of goods" refers to the sum of the duty-paid value of imported or exported goods, customs duties, and taxes collected by the Customs on behalf of other authorities at the time of importation.

“物品价值”，指进出境物品的完税价格、进口税之和。

"Value of articles" refers to the sum of the duty-paid value of inbound or outbound articles and import duties.

“应纳税款”，指进出口货物、物品应当缴纳的进出口关税、进口环节海关代征税之和。

"Taxable amount" refers to the sum of import and export duties and taxes collected by the Customs on behalf of other authorities that shall be paid on imported or exported goods or articles.

“专门用于走私的运输工具”，指专为走私而制造、改造、购买的运输工具。

"Transport tools specially used for smuggling" refers to transport tools manufactured, modified, or purchased specifically for smuggling.

“以上”、“以下”、“以内”、“届满”，均包括本数在内。

"Above," "below," "within," and "upon expiry" all include the number itself.

海关对外国人、无国籍人、外国企业或者其他组织给予行政处罚的，适用本实施条例。

Where the Customs imposes administrative penalties on foreigners, stateless persons, foreign enterprises, or other foreign organizations, these Implementation Regulations shall apply.

国家禁止或者限制进出口的货物目录，由国务院对外贸易主管部门依照《中华人民共和国对外贸易法》的规定办理；国家禁止或者限制进出境的物品目录，由海关总署公布。

The catalogue of goods whose import or export is prohibited or restricted by the State shall be handled by the competent foreign trade department of the State Council in accordance with the provisions of the Foreign Trade Law of the People's Republic of China; the catalogue of articles whose entry or exit is prohibited or restricted by the State shall be published by the General Administration of Customs.

依照海关规章给予行政处罚的，应当遵守本实施条例规定的程序。

Where administrative penalties are imposed in accordance with customs regulations, the procedures prescribed in these Implementation Regulations shall be followed.

本实施条例自2004年11月1日起施行。1993年2月17日国务院批准修订、1993年4月1日海关总署发布的《中华人民共和国海关法行政处罚实施细则》同时废止。

These Implementation Regulations shall come into force as of November 1, 2004. The Detailed Rules for the Implementation of Administrative Penalties under the Customs Law of the People's Republic of China, approved by the State Council on February 17, 1993, and promulgated by the General Administration of Customs on April 1, 1993, shall be simultaneously abolished.