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