Customs Law of the People's Republic of China (Amended in 2000)
Customs Law of the People's Republic of China (Amended in 2000)
Customs Law of the People's Republic of China (Amended in 2000）
Order of the President No.35
July 8, 2000
(Adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987; and amended in accordance with the Decision on Amending the Customs Law of the People's Republic of China adopted at the 16th Meeting of the Standing Committee of the Ninth National People's Congress on July 8, 2000)
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 Responsibilities
Chapter IX Supplementary Provisions
Chapter I General Provisions
Article 1 This Law is formulated for the purpose of safeguarding State sovereignty and national interests, strengthening supervision and control by the Customs, 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 a State organ responsible for supervision and control over all arrivals in and departures from the Customs territory (hereinafter referred to as the territory in short). It shall, in accordance with this Law and other related laws and administrative regulations, exercise control over the means of transport, goods, travellers' luggage, postal items and other articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and articles in short), collect Customs duties and other taxes and fees, prevent and suppress smuggling, prepare Customs statistics and handle other Customs operations.
Article 3 The State Council sets up the General Customs Administration, which exercises 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.
The Customs offices exercise their functions and powers independently in accordance with law and are accountable to the General Customs Administration.
Article 4 In the General Customs Administration, the State sets up a special police department, which is in charge of the investigation of offences of smuggling and is staffed with professional
anti-smuggling policemen, who are responsible for conducting investigations, making detentions and arrests, and carrying out preliminary inquiries into smuggling cases under the jurisdiction of the said department.
The police department responsible for the investigation of smuggling offences shall, in accordance with the Criminal Procedure Law of the People's Republic of China, perform its duties of conducting investigations, making detentions and arrests and carrying out preliminary inquiries.
The police department responsible for the investigation of smuggling offences may, in accordance with the relevant regulations of the State, set up its branch offices, which shall, in accordance with law, hand over to the competent People's Procuratorate for prosecution the smuggling cases which are under their jurisdiction and the investigation of which they have completed investigation.
Local public security organs at different levels shall cooperate with the Customs police department responsible for the investigation of smuggling offences in the latter's performance of its duties in accordance with law.
(Relevant articles: Legislation 1)
Article 5 The State maintains an anti-contraband mechanism under which joint action is to be taken, smuggling cases are to be handled in a unified manner and smuggling is to be suppressed in an all-round way. The Customs is responsible for mobilizing, coordinating and regulating efforts against smuggling. The regulations in this regard shall be formulated separately by the State Council.
Smuggling cases discovered by relevant administrative law-enforcement departments and involving administrative penalties shall be handed over to the Customs for its handling in accordance with law; suspected offences shall be transferred to the Customs police department responsible for the investigation of smuggling offences and local public security organs to be dealt with according to the division of their jurisdiction and to legal procedures.
Article 6 The Customs shall exercise the following powers:
1. to check inward and outward means of transport, examine inward and outward goods and articles, and detain those entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
2. to examine the identification documents of persons entering or leaving the territory, interrogate the persons suspected of violating this Law or other relevant laws and administrative regulations and investigate the illegal activities of such persons;
3. to examine and duplicate contracts, invoices, account books, bills, records, documents, business letters and cables, audio and video products and other material that are related to the inward and outward means of transport, goods and articles, and detain those involved in the means of transport, goods or articles entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;
4. to search, within a Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, the means of transport suspected of being involved in smuggling, and the places suspected of concealing smuggled goods and articles, and search the body of the persons suspected of smuggling; to detain, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, the means of transport, goods or articles suspected of being involved in smuggling, and the persons suspected of being guilty of smuggling; the length of time for detention of the persons suspected of being guilty of smuggling shall be not longer than 24 hours, which may be extended to 48 hours under special circumstances.
When investigating smuggling cases beyond the Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, the Customs may, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, search the means of transport suspected of being involved in smuggling and, with the exception of citizens' residence, the places suspected of concealing smuggled goods or articles, which shall be conducted in the presence of the parties concerned. Where the parties fail to show up, the Customs may effect the search in the presence of witnesses and may detain the means of transport, goods or articles suspected of smuggling which is supported by evidence.
The specified coastal or border area in the vicinity of a Customs office shall be delimited by the General Customs Administration and the public security department under the State Council in conjunction with the relevant people's government at the provincial level;
5. When investigating smuggling cases, the Customs may, with the approval of the director of a Customs office directly under the General Customs Administration or the director of the Customs office subordinate to and authorized by the former, check up on the bank accounts and remittances the suspected entities and persons have in financial institutions or postal services;
6. to chase the means of transport or persons defying and escaping from Customs control 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 dealt with;
7. to be provided with arms for the performance of its duties. Rules governing the carrying and use of arms by Customs officers shall be formulated by the General Customs Administration in conjunction with the public security department under the State Council and submitted to the State Council for approval; and
8. to exercise other powers given to the Customs by law and administrative regulations.
(Relevant articles: Legislation 2)
Article 7 Local authorities and all departments shall support the Customs offices in exercising their functions and powers according to law; they may not illegally interfere in the Customs enforcement of law.
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. Under special circumstances where it is necessary to enter or leave the territory temporarily at a place where there is no Customs office, the matter shall be subject to approval by the State Council or the department authorized by it, and Customs formalities shall be duly completed in accordance with this Law.
Article 9 Unless otherwise provided for, the declaration of import or export goods and the payment of duties may be made by the consignees or consigners themselves, and such formalities may also be completed by their entrusted Customs brokers that have registered with the permission of the Customs.
The declaration of inward and outward articles and payment of duties on them may be made by the owners of the articles themselves or by the persons they have entrusted with the work.
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 consigner 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.
The principal that entrusts a Customs broker to complete the Customs formalities shall provide the broker with true information regarding the items it entrusts the broker to declare to the Customs. The Customs broker so entrusted shall, as appropriate, verify the authenticity of the information provided by the principal.
Article 11 The consignees or consigners for import or export goods and the Customs brokers engaged in Customs declaration shall register with the Customs according to law. Individuals engaged in Customs declaration are required to obtain the qualifications in this field in accordance with law. No broker that has not registered with the Customs in accordance with law and no individual that has not obtained the qualifications for Customs declaration may engage in work in this field.
No Customs brokers or individuals engaged in Customs declaration may illegally make Customs declaration on behalf of others or go beyond their scope of business.
Article 12 When the Customs performs its duty in accordance with law, the entity or individual concerned shall give true answers to inquiries made by the Customs and be cooperative. No entity or individual may obstruct the Customs in the course of performing its duty.
Where Customs officers meet with violent resistance while performing their duty, public security organs and the People's Armed Police units performing related tasks shall provide assistance.
Article 13 The Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.
All entities and individuals shall have the right to report to the Customs activities violating the provisions of this Law.
The Customs shall give moral encouragement or material rewards to entities or individuals that perform meritorious deeds in reporting offences against this Law or helping to track down and seize the offenders.
The Customs shall keep the reporters secret.
(Relevant articles: Legislation 1)
Chapter II Inward and Outward Means of Transport
Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make a truthful declaration to the Customs, submit the relevant papers for examination and accept Customs control and inspection.
The inward and outward means of transport staying at a place with a Customs office shall not depart from it without permission by the Customs.
Before an inward or outward means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with the control requirements of the Customs and complete Customs formalities. No means of transport may change its course and leave the territory unless it has cleared the Customs.
Article 15 The inward means of transport which has entered the territory but has not made its declaration to the Customs or the outward means of transport which has cleared the Customs but has not left the territory shall move along the routes specified by competent communications authorities. In the absence of such specifications, the routes shall be designated by the Customs.
Article 16 The Customs shall be notified in advance either by the person in charge of the means of transport or by the relevant transport and communications department of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, where it will move to during its stay and when the loading or unloading of goods and articles will take place.
Article 17 The loading and unloading of export and import goods and articles onto and from any means of transport and the embarking and disembarking of its passengers shall be subject to Customs control.
Upon completion of such loading and unloading, the person in charge of the means of transport shall submit to the Customs documents and records which reflect the actual situation of the loading and unloading.
Articles carried by individuals embarking on or disembarking from an outward or inward means of transport shall be truthfully declared to the Customs and be subject to Customs inspection.
Article 18 When an inward or outward means of transport is being inspected by the Customs, the person in charge of the means of transport shall be present, and open the holds, cabins, rooms or doors of the means of transport at the request of the Customs.
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