Rules for the Implementation of Administrative Punishments under the Customs Law of the Prople’s Republic of China (Revised on April 1, 1993)
Official Reply of the State Council Concerning Amending the Rules for the Implementation of Administrative Punishments under the Customs Law of the People’s Republic of China (Attached With the First Revision of the Rules for the Implementation of Administrative Punishments under the Customs Law of the People’s Republic of China)
(February 17, 1993)
Official Reply
The State Council hereby approves the following amendment and supplement to the Rules for the Implementation of Administrative Punishments under the Customs Law of the People’s Republic of China, according to the Customs Law of the People’s Republic of China, Regulations of the People’s Republic of China on Import and Export Duties and the recent years’ Customs practice:
1. Adding one item to Article 3, as item 3: to evade payment of customs duties by incomplete or fraudulent declaration of the price for the import or export goods.
2. Adding one item to Article 5, as item 3: The Customs shall confiscate the illegal incomes obtained from evading payment of customs duties by incomplete or fraudulent declaration of the price for the import or export goods, and may impose a fine three times the amount of duties evaded.
3. Item 5 in Article 11 shall be amended as follows: to make untruthful declaration of import or export goods for its name, quantity, standard, price, origin of production, trade manner, country of consumption, country of trading or other items which should be declared.
The subsequence of items in the above articles will be adjusted accordingly.
The Rules for the Implementation of Administrative Punishments under the Customs Law of the People’s Republic of China shall be amended according to this official reply, and shall be promulgated and implemented by your Administration.
RULES FOR THE IMPLEMENTATION OF ADMINISTRATIVE PUNISHMENTS UNDER THE CUSTOMS LAW OF THE PEOPLE’S REPUBLIC OF CHINA
(Approved by the State Council on June 30, 1987, promulgated by the General Administration of Customs on July 1, 1987, amended with the approval of the State Council on February 17, 1993 and promulgated by Decree of the General Administration of Customs on April 1, 1993)
Chapter I General Provisions
Article 1 These Rules are formulated with a view to implementing the provision legal responsibilities under the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) in accordance with Article 60 of the Customs Law.
Article 2 These Rules shall be applied to acts which do not constitute the crimes of smuggling, to acts which constitute the crimes of smuggling but exempted from prosecution or punishment by law, and to acts which violate provisions concerning Customs supervision and control.
Chapter II Smuggling Acts and their Punishments
Article 3 Any of the following acts shall be regarded as an act of smuggling:
1. without the approval of the State Council or the department empowered by
the State Council, to transport or to carry articles prohibited by the State from entering or leaving the territory, and goods and articles restricted by the State in importation or exportation, or legally liable to Customs duties, into or out of the territory at a port where there is no Customs establishment;
2. to transport, carry or send by post articles prohibited by the State from entering or leaving the territory, and goods and articles restricted by the State in importation or exportation or legally liable to Customs duties, into or out of the territory at a port where there is a Customs establishment, by concealment, disguise, imcomplete or fraudulent declaration or other means aiming at evading Customs supervision and control;
3. to evade payment of customs duties by incomplete or fraudulent declaration of the price for the import or export goods;
4. to sell without Customs approval and payment of Customs duties specially permitted bonded goods, other goods under Customs control or inward means of transport which are meant to be used outside the territory;
5. to sell without Customs approval and payment of Customs duties goods enjoying specially granted duty reduction or exemption imported for use by designated enterprises or for specified purposes, or to transport without authorization goods enjoying specially granted duty reduction or exemption from
the designated areas, where they are intended for use, to other places of China.
Article 4 Any of the following acts shall be regarded and punished as an act of smuggling:
1. to purchase smuggled import goods and articles illegally and directly from the smuggler;
2. to transport, purchase or sell articles prohibited by the State from entering or leaving the territory or to transport, purchase or sell without legal certificates the goods or articles restricted by the State in importation and exportation, on inland sea or territorial waters.
Article 5 Any act listed in Article 3 and Article 4 of these Rules shall be punished in accordance with the following provisions:
1. The Customs shall confiscate the smuggled articles which are prohibited by the State from entering or leaving the territory and the illegal incomes obtained therefrom, and may impose a fine below 50,000 yuan in RMB at the same time.
2. The Customs shall confiscate the smuggled goods and articles which are restricted by the State in importation or exportation and the illegal incomes obtained therefrom, and may, at the same time, impose a fine below the value of the smuggled goods or articles, or below three times the amount of duties leviable:
3. The Customs shall confiscate the illegal incomes obtained form evading payment of customs duties by incomplete or fraudulent declaration of the price for the import or export goods, and may impose a fine three times the amount of duties evaded.
4. The Customs shall confiscate the goods or the articles used specially to cover up smuggling and confiscate or order the dissembling of specially designed equipment for the concealment of the smuggled goods and articles.
In case the smuggled goods or the articles are not confiscable, the Customs shall order the payment of an amount of money equal to the value of the smuggled goods or articles.
Article 6 Where a smuggling act is done by two or more persons, they shall be punished respectively according to the extent of their involvement and their respective responsibilities.
Confiscation of illegal goods incomes shall be imposed on those who do not report the case they know and provide facilities to the smuggler, and a fine below twice the illegal incomes may be imposed at the same time. In case there is no illegal income, a fine below 5,000 yuan in RMB shall be imposed.
Article 7 Any act in the way of preparing devices or creating conditions for smuggling shall be given a lesser punishment by applying mutatis mutandis Article 5 of these Rules.
Article 8 Punishments may be exempted or be imposed in lesser degrees in cases where:
1. the smuggling act is of a minor nature;
2. the person in question owns up the case and informs against other offenders;
3. the smuggling is discovered three years later.
The duration specified in item 3 under this Article shall be counted from the day when the smuggling act takes place. In case that the smuggling is of a continuous nature, it shall be counted from the day when the last act of smuggling takes place.
Chapter III Acts Violating Regulations on Customs Control and the Punishments
Article 9 Acts which violate Customs regulations but do not constitute acts of smuggling shall be considered as acts violating regulations on Customs control.
Article 10 Goods which are imported or exported in violation of the State rules and regulations governing the importation and exportation or without license or other documents of approval shall be confiscated or ordered to be sent back. In case that a license or a documental approval is obtained afterwards, a fine below the value of the goods shall be imposed.
Article 11 A fine below the value of the goods or articles or below twice the amount of the duties leviable shall be imposed for any of the following acts:
1. to transport, carry or send by post into or out of the territory, with a view to evading Customs supervision and control, goods or articles which are not listed in the categories prohibited by the State from entering or leaving the territory or restricted by the State in importation or exportation, or legally liable to Customs duties;
2. to open, pick up, deliver, forward, change, repack, mortgage or transfer goods under Customs control or incoming and outgoing articles not yet released by the Customs without Customs authorization;
3. to keep untruthful operational records or to fail to give a justifiable reason for shortage of goods in the transportation, storage, processing, assembling and consignment sale of bonded goods;
4. to utilize, without Customs approval, goods and articles enjoying specially granted duty reduction or exemption for other purposes than those provided for;
5. to make untruthful declaration of import or export goods for its name, quantity, standard, price, origin of production, trade manner, country of consumption, country of trading or other items which should be declared;
6. to fail to re-transport temporarily exported or imported goods into or out of the territory within the specified time limit and let the said goods remain inside or outside the territory without authorization;
7. to fail to transport the transit, transshipment or through goods out of the territory within the specified time limit and let the said goods remain inside the territory without authorization;
8. to transfer materials and supplies intended for use by the inward or outward means of transport without obtaining Customs approval or paying Customs duty.
Article 12 A fine below 50,000 yuan in RMB shall be imposed upon any of the following acts:
1. for a means of transport, without approval from the State Council or other department empowered by the State Council, to enter or leave the territory at a place without a Customs establishment;
2. for an inward or outward means of transport staying at the Customs surveillance zone to leave without Customs approval;
3. for an inward or outward means of transport en route from one place with a Customs establishment to another with a Customs establishment to change route midway by moving out of the territory or to a point in the territory where there is no Customs establishment without completing the clearance formalities and obtaining the Customs approval.
Article 13 A fine below 30,000 yuan in RMB shall be imposed upon any of the following acts:
1. for an inward or outward means of transport to fail to submit papers and
documents required or submit untrue papers or documents to the Customs after arriving at or before departing from a place with a Customs establishment;
2. to fail to accept the checking and examination by the Customs of the inward or outward transport, and goods and articles in accordance with relevant regulations;
3. for an inward or outward means of transport to load or unload inward or outward goods and articles, or to embark or disembark passengers without Customs approval;
4. for an inward or outward means of transport to engage, without Customs approval, concurrently in cargo or passenger transport in the territory or services other than inward and outward transportation in the territory;
5. for an inward or outward means of transport to change to transport services within the territory without completing Customs formalities in accordance with the regulations;
6. for anyone engaged in the storage, processing, assembling and consignment sale of the bonded goods to fall to complete procedures such as receipt, delivery and cancellation in accordance with the regulations or to fail to complete Customs procedures in accordance with the regulations when the relevant contracts have been suspended, prolonged or transferred;
7. to store goods under Customs control outside the Customs surveillance zone without Customs approval or to fail to accept Customs control over such goods;
8. to open or destroy, without Customs authorization, seals affixed by the Customs on the means of transport, warehouses or goods.
Article 14 A fine below 20,000 yuan in RMB shall be imposed on any of the following acts:
1. for the inward means of transport which has entered the territory but has not made the declaration to the Customs, or for the outward means of transport which has cleared the Customs but has not left the territory to fail to move along routes specified by competent communications authorities or by the Customs;
2. for the inward and outward vessel or vehicle carrying goods under Customs control to fail to move along the routes specified by the Customs;
3. for the inward and outward vessel or aircraft berthing or landing at a place without a Customs establishment, or jettisoning or discharging goods and articles at such a place owing to force majeure to fail to report to the Customs establishment nearby without justifiable reasons.
Article 15 For any of the following acts, the duty evaded shall be paid or the articles involved sent back, and a fine below the value of the related articles may be imposed at the same time:
1. for a person carrying or sending by post into or out of the territory articles exceeding Customs-specified quantity limits but of small amount or value and intended for personal use to fail to declare them to the Customs;
2. for a person carrying or sending by post articles into or out of the territory, to make untruthful declaration to the Customs or not to accept Customs examination;
3. to fail to take temporarily inward or outward articles exempted form Customs duties upon registration with the Customs out of or into the territory in accordance with the regulations;
4. for a person passing through the territory to leave the articles he carries in the territory without Customs approval.
Article 16 Any of the following acts shall be subject to a fine below 1,000 yuan in RMB:
1. to fail to notify the Customs in advance of the time of arrival of the inward or outward vessel, train or aircraft, the place of its stay or any changes in such time and place without justifiable reasons;
2. to open or damage the seals affixed by the Customs upon the articles without authorization;
3. to violate the Customs law and regulations, so that the Customs cannot exercise or has to suspend control over the inward and outward means of transport, goods and articles.
Article 17 In case truthful report is made prior to Customs examination concerning the carrying or sending by post of articles prohibited by the State from entering for leaving the territory into or out of the territory, the articles concerned shall be confiscated or sent back in accordance with the regulations, and a fine may be imposed at the same time depending on circumstances.
Article 18 Remission or mitigation of punishment may be applied to violations of Customs regulations if the case is of a minor nature or a confession is made by the person involved. Punishments shall be exempted for acts violating the Customs regulations if the case is discovered three years later.
Chapter IV Handling of the Smuggling Acts and Acts Violating Regulations on Customs Control
Article 19 Decisions of punishment for smuggling acts and acts violating regulations on Customs control shall be made by the director of the Customs establishment.
Article 20 Detention of goods, articles or means of transport by the Customs shall be made upon the issuance of the Detention Note.
The form of the Detention Note shall be uniformly determined by the General Customs Administration.
Article 21 In case that the goods, articles or means of transport cannot be detained or are not suitable for detention, a deposit or a mortgage of an equivalent value may be required by the Customs from the person concerned or the person in charge of the means of transport.
Article 22 The goods, articles and means of transport detained by the Customs in accordance with the regulations shall not be disposed of before the verdict by a people’s court or the decision of punishment by the Customs comes into force. But in the case where goods and articles are fresh and live, perishable or easy to become ineffective, the Customs may sell them, retain the proceeds and notify the owner of the goods or the articles.
article 23 Where it is established by the Customs after investigation that the deposits or remittances are obtained illegally from smuggling, the Customs may notify, in writing the bank or the post office concerned, asking it to suspend the payment or delivery of such deposits or remittances and inform the depositor or the remitter at the same time. The duration of the suspension shall not exceed 3 months. The money shall be disposed of by the Customs in accordance with the Customs Law and the present Rules after the decision of punishment made by the Customs has become effective.
Article 24 Where an enterprise, an undertaking, a State department or a social organization violates Customs regulations, the Customs may, besides imposing punishment upon the unit concerned, imposed a fine below 1,000 yuan in RMB on the person in charge and the person directly answerable for the violation.
Article 25 Where an enterprise, an undertaking, a State department or a social organization violates the Customs Law, the Customs may, according to the seriousness of the case, suspend temporarily the preferential treatment of duty reduction or exemption it enjoys, deprive it temporarily of the right of declaration to the Customs or revoke the Certificate for Declaration of the person in question.
Article 26 After a decision of punishment is made upon a smuggling act or an act violating regulations on Customs control, the Customs shall send a Notification of Punishment to the person in question.
If the person in question finds the Customs decision of punishment unacceptable, he may submit an appeal for reconsideration of the case to either the Customs establishment making the decision or to one at a higher level, within 30 days of receipt of the notification of punishment; the Customs
shall make a decision within 90 days of receipt of the appeal and send a Decision of Reconsideration to the person in question. If the person in question finds the decision made after the reconsideration still unacceptable, he may sue at a people’s court within 30 days of receipt of the decision.
The person in question may also sue directly at a people’s court within 30 days of receipt of the Notification of Punishment. Where string directly at the people’s court is chosen, the person in question may not appeal to the Customs for reconsideration.
The form of the Notification of Punishment and the Decision of Reconsideration of the Customs shall be uniformly determined by the General Customs Administration.
Article 27 The Notification of Punishment or Decision of Reconsideration may be sent to the person in question by the Customs directly and signed by him to acknowledge the receipt or sent by post. In the latter case, the date indicated on the registration receipt of the post office shall be regarded as the day of receipt. A public announcement shall be made in case the delivery is impossible, and the announcement shall be regarded equally as receipt.
Article 28 If the person in question fails to appeal for reconsideration or sue at a people’s court in the specified time limit, the decision of punishment shall enter into force.
The fine, the illegal income and the sum of money equal to the value of the smuggled goods, articles or smuggling means of transport which are confiscated in accordance with the regulations shall be paid within the time limit specified in the decision of punishment of the Customs.
Article 29 If the person punished by the Customs does not have a permanent residence in the territory, the fine, the illegal income and the sum of money equal to the value of the smuggled goods, articles or smuggling means of transport which are confiscated in accordance with the regulations shall be paid prior to his leaving of the territory. Where the person in question fails to accept the decision of punishment by the Customs or cannot pay the amount of money prior to his leaving of the territory, a deposit or a mortgage of a value equal to the amount of money to be paid, or a guarantee which is acceptable to the Customs shall be provided.
Where the person in question executes the decision of punishment by the Customs within the specified time limit, the Customs shall return the deposit or the mortgage provided by him without delay and the guarantee shall cease right away.
Article 30 Where the person in question refuses to execute the Customs decision and fails to appeal for a reconsideration of the case or sue at a people’s court within the specified time limit, the Customs making the decision may confiscate the deposit provided by him or take the goods, articles or means of transport detained or kept as a mortgage as substitutes for the money required by the decision of punishment after an assessment made according to the current prices, or request the People’s Court for an enforced execution.
Article 31 A fine imposed in accordance with these Rules shall not exempt the person in question from the payment of Customs duties and the completion of the relevant Customs formalities specified by the laws and regulations in case the inward or outward goods, articles or means of transport are not confiscated.
Chapter V Supplementary Provisions
Article 32 The Customs personnel who abuse their powers and intentionally create difficulties or procrastinate the control and examination shall be given a disciplinary sanction in accordance with the provisions governing the rewards and punishments of the personnel working for government departments. Those who practice graft, neglect their duties or connive at smuggling shall be given a disciplinary sanction in accordance with the provisions governing the rewards and punishments of the personnel working for the government department or be subject to an investigation of criminal responsibility in accordance with the law, depending on the seriousness of the cases.
Article 33 The following terms used in these Rules shall have the meanings hereunder assigned to them:
"Articles" also include currencies, gold and silver, and other negotiable securities;
"Equivalent value" is based on the retail price of the similar product sold at the local State-owned shops. Where such a price is not available, it shall be assessed and determined by the Customs;
"Below" or "under" includes the number itself.
Article 34 The list of goods restricted by the State in importation or exportation shall be announced by the competent departments under the State Council.
The list of articles prohibited by the State from entering or leaving the territory shall be decided by the General Customs Administration in accordance with the Customs Law and other laws and regulations, together with relevant competent departments under the State Council, and made public by the General Customs Administration.
The list of articles restricted by the State in entering or leaving the territory shall be made public by the General Customs Administration.
Article 35 The right to interpret these Rules shall reside in the General Customs Administration.
中华人民共和国海关法行政处罚实施细则
[标题] 中华人民共和国海关法行政处罚实施细则
[颁布方] 国务院
[颁布日期] 19930401
[实施日期] 19930401
[ 内 容 ]
第一章 总 则
第一条 为了实施《中华人民共和国海关法》（以下简称《海关法》）关于法律责任的规定，根据《海关法》第六十条制定本实施细则。
第二条 不构成走私罪的走私行为，构成走私罪但依法免予起诉或者免除刑罚的行为，以及违反海关监管规定的行为的处理，适用本实施细则。
第二章 走私行为及处罚
第三条 有下列行为之一的是走私行为：
（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、携带国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（二）经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他手法逃避海关监管，运输、携带、邮寄国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（三）伪报、瞒报进出口货物价格偷逃关税的；
（四）未经海关许可并补缴关税，擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的；
（五）未经海关许可并补缴关税，擅自出售特定减税或者免税进口用于特定企业、特定用途的货物，或者将特定减免税进口用于特定地区的货物擅自运往境内其他地区的。
第四条 有下列行为之一的，按走私行为论处：
（一）直接向走私人非法收购走私进口的货物、物品的；
（二）在内海、领海运输、收购、贩卖国家禁止进出境的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，没有合法证明的；
第五条 有本实施细则第三条、第四条所列行为之一的，按照下列规定处罚：
（一）走私国家禁止进出境的物品的，没收走私物品和违法所得，可以并处人民币五万元以下的罚款；
（二）走私国家限制进出口或者依法应当缴纳关税的货物、物品的，没收走私货物、物品和违法所得，可以并处走私货物、物品等值以下或者应缴税款三倍以下的罚款；
（三）伪报、瞒报进出口货物价格偷逃关税的，没收违法所得，可以并处偷逃关税金额三倍以下的罚款；
（四）专门用于掩护走私的货物、物品，应当没收；藏匿走私货物、物品的特制设备，应当没收或者责令拆毁。
走私货物、物品无法没收时，应当追缴走私货物、物品的等值价款。
第六条 对两人或者两人以上共同所为的走私行为，应当区别情节及责任，分别给予处罚。
知情不报并为走私人提供方便的，没收违法所得，可以并处违法所得两倍以下的罚款；没有违法所得的，处人民币五千元以下的罚款。
第七条 为走私准备工具、制造条件的，比照本实施细则第五条的规定从轻处罚。
第八条 以下列情形之一的，可以从轻或者免予处罚：
（一）走私情节轻微的；
（二）当事人主动交待、检举立功的；
（三）走私行为在三年以后发现的。
前款第（三）项规定的期限，从走私行为发生之日起计算；走私行为是连续状态的，从最后一次走私行为发生之日起计算。
第三章 违反海关监管规定的行为及处罚
第九条 违反海关法规但不构成走私行为的，是违反海关监管规定的行为。
第十条 违反国家进出口管理法规，没有领取许可证件擅自进出口货物的，没收货物或者责令退运；经发证机关核准补发许可证件的，处货物等值以下的罚款。
第十一条 有下列行为之一的，处货物、物品等值以下或者应缴税款两倍以下的罚款：
（一）逃避海关监管，运输、携带、邮寄货物、物品进出境，但有关货物、物品不属于国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品的；
（二）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押、转让海关监管货物或者海关尚未放行的进出境物品的；
（三）经营保税货物的运输、储存、加工、装配、寄售业务，有关记录不真实或者数量短少不能提供正当理由的；
（四）未经海关许可，将特定减税或者免税进口的货物、物品移作他用的；
（五）进出境货物的品名、数量、规格、价格、原产国别、贸易方式、消费国别、贸易国别或者其他应当申报的项目申报不实的；
（六）不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；
（七）不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；
（八）未经海关批准并补缴关税，擅自转让进出境运输工具的自用物料、物品的。
第十二条 有下列行为之一的，处人民币五万元以下的罚款：
（一）未经国务院或者国务院授权的机关批准，运输工具不经设立海关的地点进出境的；
（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；
（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。
第十三条 有下列行为之一的，处人民币三万元以下的罚款：
（一）进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关交验有关单证或者交验的单证不真实的；
（二）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；
（三）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；
（四）进出境运输工具未经海关同意，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；
（五）进出境运输工具未按照规定办理海关手续，擅自改营境内运输的；
（六）经营保税货物的储存、加工、装配、寄售业务，不按照规定办理收存、交付、核销手续，或者中止、延长、转让有关合同不按照规定向海关办理手续的；
（七）在海关监管区以外存放海关监管货物，未经海关同意或者不接受海关监管的；
（八）擅自开启或者损毁海关加施于运输工具、仓库场所或者货物的封志的。
第十四条 有下列行为之一的，处人民币二万元以下的罚款：
（一）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，不按照交通主管机关或者海关指定的路线行进的；
（二）载运海关监管货物的进出境船舶、汽车不按照海关指定的路线行进的；
（三）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，以及抛掷或者起卸货物、物品，不向附近海关报告而无正当理由的。
第十五条 有下列行为之一的，责令补税或者将有关物品退运，可以并处物品等值以下的罚款：
（一）个人携带、邮寄超过海关规定数量但数额较小仍属自用的物品进出境，未向海关申报的；
（二）个人携带、邮寄物品进出境，向海关申报不实；或者不接受海关查验的；
（三）经海关登记准予暂时免税进境或者出境的物品，未按规定复带出境或者复带进境的；
（四）未经海关批准，过境人员将其所带物品留在境内的。
第十六条 有下列行为之一的，处人民币一千元以下的罚款：
（一）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；
（二）擅自开启、损毁海关加施于物品的封志的；
（三）违反海关法规，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
第十七条 携带、邮寄国家禁止进出境的物品进出境，在海关检查以前主动报明的、分别按规定予以没收或者责令退回，并可酌情处以罚款。
第十八条 违反海关监管规定情节轻微，或者当事人主动交待的，可以从轻或者免予处罚。
违反海关监管规定的行为在三年以后发现的，免予处罚。
第四章 走私行为及违反海关监管规定行为的处理
第十九条 走私行为、违反海关监管规定行为的处理，由海关关长决定。
第二十条 海关扣留货物、物品或者运输工具，应当发给扣留凭单。
扣留凭单的格式，由海关总署统一制定。
第二十一条 对于无法或者不便扣留的货物、物品或者运输工具，海关可以向当事人或者运输工具负责人收取等值的保证金或者抵押物。
第二十二条 依法扣留的货物、物品和运输工具，在人民法院判决或者海关处罚决定生效之前，不得处理。但是对于鲜活、易腐或者易失效的货物、物品，可以先行变卖，价款由海关保存，并通知其所有人。
第二十三条 经海关查明，确属来源于走私行为非法取得的存款、汇款，海关可以书面通知银行或者邮局暂停支付，同时通知存款人或者汇款人。暂停支付的期限不得超过三个月。海关作出的处罚决定生效后，有关款项由海关依照《海关法》和本实施细则的规定处理。
第二十四条 企业事业单位、国家机关、社会团体违反海关法规，除处罚该单位外，海关还可以对其主管人员和直接责任人员分别处以人民币一千元以下的罚款。
第二十五条 企业事业单位、国家机关、社会团体违反《海关法》，海关可以视情节暂时停止给予特定减免税优惠，暂时取消其报关资格，或者吊销有关当事人的报关员证书。
第二十六条 对于走私行为、违反海关监管规定行为的处罚，海关应当向当事人送达处罚通知书。
当事人对海关的处罚决定不服的，可以自处罚通知书送达之日起三十日内，向作出处罚决定的海关或者上一级海关书面申请复议；有关海关应当在收到复议申请书后的九十日内作出复议决定，并制发复议决定书送达当事人。
当事人对复议决定仍然不服的，可以自复议决定书送达之日起三十日内，向人民法院起诉。
当事人也可以自处罚通知书送达之日起三十日内，直接向人民法院起诉。当事人选择直接向人民法院起诉的，不得向海关申请复议。
海关处罚通知书和复议决定书的格式，由海关总署统一制定。
第二十七条 海关送达处罚通知书和复议决定书，可以直接送交当事人签收；也可以邮寄送达，以挂号回执上注明的收件日期为送达日期。无法送达的应当公告，公告即视为送达。
第二十八条 当事人在规定期限内未提出复议申请或者起诉的，处罚即为生效。
罚款、违法所得和依法追缴的走私货物、物品或者运输工具的等值价款，应当在海关处罚决定指定的期限内缴清。
第二十九条 受海关处罚的当事人在境内没有永久住所的，应当在离境前缴清罚款、违法所得和依法追缴的货物、物品或者运输工具的等值价款。当事人对海关的处罚决定不服或者在离境前不能缴清上述款项的，应当交付相当于上述款项的保证金、抵押物，或者提供海关认可的其他保证。
当事人如期履行海关的处罚决定后，海关应当及时发还其交付的保证金、抵押物，其他保证立即终止。
第三十条 当事人逾期不履行海关的处罚决定又不申请复议或者起诉的，作出处罚决定的海关可以将其保证金没收，或者将其被扣留、抵押的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
第三十一条 依照本实施细则处以罚款但不没收进出境货物、物品、运输工具的，不免除当事人依法缴纳关税、办理有关海关手续的义务。
第五章 附 则
第三十二条 海关工作人员滥用职权、故意刁难、拖延监管、查验的，依照国务院关于国家机关工作人员奖惩规定给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，依照国务院关于国家机关工作人员奖惩规定给予行政处分或者依照法律规定追究刑事责任。
第三十三条 本实施细则下列用语的含义是：
“物品”，包括货币、金银、有价证券等在内。
“等值”，均以当时当地国营市场零售价格为准；上述价格不能确定时，由海关估定。
“以下”、“以内”，均包括本数在内。
第三十四条 国家限制进出口货物的品名，由国务院主管部门公布。
国家禁止进出境物品的品名由海关总署根据《海关法》和其他有关法律、法规，会同国务院有关主管部门确定，由海关总署公布。
国家限制进出境物品的品名，由海关总署公布。
第三十五条 本实施细则由海关总署负责解释。
第三十六条 本实施细则自一九九三年四月一日起施行。
