中华人民共和国海关法行政处罚实施细则(附英文)
海关总署
中华人民共和国海关法行政处罚实施细则(附英文)
海关总署
（1987年6月30日国务院批准）
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）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；
（四）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）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 有下列情形之一的，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，处人民币两万元以下的罚款：
（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1987年7月1日起施行。
The Rules of Administrative Penalties for the Implementation ofthe Customs Law of the Peoples Republic of China（Promulgated by the Customs General Administration on July 1,1987）Whole Doc.
Chapter I General Provisions
Article 1
Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the Peoples Republic of China（hereinafter referred to as the Customs Law）.
Article 2
The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.
Chapter II Act of Smuggling and Punishment
Article 3
Any of the following acts constitutes an act of smuggling:
（1） To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.
（2） To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.
（3） To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.
（4） To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.
Article 4
Any of the following acts shall be delt with as smuggling:
（1） To illegally purchase the imported smuggled goods and articles directly from the smuggler.
（2） To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at Chinas inland territorial waters and territorial waters.
Article 5
Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules:
（1） Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.
（2） The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.
（3） Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.
In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.
Article 6
Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.
Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.
Article 7
Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.
Article 8
Any of the following acts shall be put to punishment in lenient manner or exemption from punishment:
（1） Slight smuggling；
（2） The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions；
（3） The smuggling act is discovered three years later；
The duration provided in above（3） shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.
Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control
Article 9
Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.
Article 10
Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.
Article 11
Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable:
（1） To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.
（2） To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.
（3） In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.
（4） To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.
（5） To intentionally misdeclare the goods when entering or leaving the territory.
（6） To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.
（7） To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.
（8） To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.
Article 12
Any of the following acts shall be imposed a penalty of less than RMB 50,000:
（1） The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.
（2） The inward and outward means of transport in the "Customs Surveillance Zone" leaves without the prior permission by the Customs.
（3） The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.
Article 13
Any of the following acts imposed a penalty of less than RMB 30,000:
（1） Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs；
（2） To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles；
（3） The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs；
（4） The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs；
（5） The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions；
（6） In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts；
（7） To deposit the goods subject to the Customs supervision and control outside the "Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control；
（8） To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.
Article 14
Any of the following acts shall be imposed a penalty of less than RMB 20,000:
（1） Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.
（2） The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.
（3） Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.
Article 15
Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles:
（1） Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory；
（2） False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.
（3） Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory；
（4） Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs；
Article 16
Any of the following acts shall be imposed a penalty of less than RMB 1,000:
（1） To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons；
（2） To open or damage the Customs seals attached by the Customs on the articles without permission；
（3） To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.
Article 17
Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.
Article 18
Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.
Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.
Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control
Article 19
The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.
Article 20
Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.
The standard form of the certificates of detainment shall be compiled by the Customs General Administration.
Article 21
Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.
Article 22
The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.
Article 23
In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.
Article 24
In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.
Article 25
In the case of violation of the Customs Law by enterprises, institutions governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.
Article 26
Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.
The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.
The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.
The party may also directly sue to the peoples court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the peoples court, the party shall not apply to the Customs for the reconsideration.
The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.
Article 27
The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.
Article 28
The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.
Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.
Article 29
In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.
In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.
Article 30
In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the peoples court for enforcement.
Article 31
The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.
Chapter V Supplementary Provisions
Article 32
In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.
Article 33
Terms used in the Rules are defined as follows:
The term"articles" shall include currencies, gold and silver and securities.
The term"equal in value" shall be determined according to current retail price in local state-owned market.
In case the above price can not be determined, the Customs valuation shall be required.
"include" and"less than" shall include the principal figure.
Article 34
The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.
The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.
The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.
Article 35
The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.
Article 36
The Rules shall enter into force on the date of July 1, 1987.
国家计委、国务院生产办、财政部、中国人民银行国务院清理“三角债”领导小组关于防止固定资产投资项目资金拖欠的通知
国家计委 国务院生产办 等
国家计委、国务院生产办、财政部、中国人民银行国务院清理“三角债”领导小组关于防止固定资产投资项目资金拖欠的通知
国家计委、国务院生产办、财政部、中国人民银行、国务院清理“三角债”领导小组
固定资产投资项目资金拖欠是经济领域“三角债”的主要源头之一。如不采取坚决有效措施，清理“三角债”的任务不仅难以完成，整个国民经济也难以步入持续、稳定、协调发展的轨道。因此，针对目前固定资产投资项目存在着较严重的资金拖欠情况，特提出以下防欠措施，并通知
如下：
一、要加强对基本建设（包括技术改造）项目的项目建议书和可行性研究报告的编制、评估和审批工作。编制单位要严格按照项目建议书、可行性研究报告的深度要求认真负责地完成，不得弄虚作假。必须杜绝故意压低投资的“钓鱼项目”，防止项目建设过程中，因资金不足而形成拖
欠。项目的审批，要坚持先评估后决策的程序，决策前必须委托有资格的工程咨询公司（单位）进行评估，咨询公司（单位）在评估中要认真贯彻国家产业政策，加强市场预测，特别要注意长线产品和热点产品项目，防止出现新的盲目重复建设。在评估中对项目的各项建设条件和技术工艺
水平要认真进行论证，并对项目的投资总额、资金来源和筹措方式进行认真核算，提出客观、公正、科学的评估意见。有关决策部门在审批时，要认真负责听取各方面的意见。项目批准立项后，若发现存在弄虚作假行为和单方终止提供资金合同（协议），造成资金不足、形成拖欠，要追究
有关负责人的责任。
在安排全民所有制单位固定资产投资项目，包括基本建设、技术改造、商品房开发建设项目以及其他固定资产投资项目时，都必须坚持量力而行、有多少钱办多少事的原则。从项目审批到计划安排实施都要打足投资，包括建设期利息、物价、汇率变动因素和按国家规定开征的税费等。
项目投产后的铺底流动资金也必须落实。项目总投资和铺底流动资金不落实的项目，不予批准新开工。为取得预期的投资效果，所有各类建设项目都要力争按合理工期组织建设。
各地、各部门及其项目主管单位都要坚持按固定资产投资项目管理程序办事，按照上述要求认真审查，严格把关，并在投资计划执行过程中负责监督检查投资到位情况。如因审查不严、监督不力，造成新的资金拖欠，要追究有关方面的领导责任。
二、在各类固定资产投资建设项目中，凡从前期规划工作开始，到建成投产后的收尾工作结束为止，发生下列行为之一的，均属项目资金拖欠：
1．项目建设单位未在订货合同规定的期限内支付生产厂（矿）、公司设备款、材料款和其他货款的（因供货单位的供货品种、规格、质量等不符合合同要求和供货单位不按合同规定时间提前发货的除外）；
2．项目建设单位未按双方商定的协议要求支付征地拆迁补偿费、勘察设计费，以及未按规定交纳其他费用的；
3．项目建设单位对在建项目已完工作量超过国家规定结算期限一个月以上或项目竣工结算后未支付施工单位工程款的。
三、从1992年起，对新发生拖欠资金的建设项目，要查清责任，区别情况，给予严肃处理；
1．对拖欠资金的大中型基本建设项目和限额以上技术改造项目，要以国务院各部门（公司）和各省、自治区、直辖市以及计划单列市为考核单位：凡属于各部门（公司）直属项目和主要由部门（公司）投资安排的项目，在所属项目还清拖欠资金前，国家不再批准该部门（公司）新开
工大中型基建项目和限上技改项目；属于部门（公司）与地方合资建设项目，在项目还清拖欠资金前，国家不再批准该部门和有关省、区、市新开工大中型基建项目和限上技改项目；属于地方项目和以地方投资为主的项目，在项目还清拖欠资金前，国家不再批准该省、区市新开工大中型基
建项目和限上技改项目。
2．对拖欠资金的小型基建、限下技改、商品房开发建设项目以及其他固定资产投资项目，凡属于各部门（公司）直属项目和直接安排投资的项目，在还清拖欠资金前，各部门（公司）一律不得安排新开工项目；凡属于地方项目和部门（公司）与地方合资的建设项目，在还清拖欠资金
前，各省、自治区、直辖市及计划单列市计委（计经委）、经委应以市、县为考核单位，一律不批准该市、县新开工项目。
3．因各类建设项目年度投资计划内自筹资金不到位而造成的拖欠，项目的主管部门和未按计划及时供应资金的单位必须限期三个月内调整补足原计划安排的投资，并责成主管部门主要领导和承诺供应资金而又未按计划及时供应资金的单位的主要领导做出检查。
4．因建设单位不执行国家下达的年度投资计划、事先未落实资金而又随意扩大工作量，加快工程进度，超计划订购设备、材料，或因行业主管部门以行政命令要建设单位超计划扩大工作量等造成的拖欠，除限期三个月内还清拖欠资金外，还要给予建设单位或行政主管部门的主要负责
人通报批评，情节严重的，要给予行政处分。对于擅自提高标准、增加建设内容而造成的拖欠，要加重处罚。
5．凡建设单位以垫资为条件发包工程和施工单位以带资为条件承揽施工任务而造成的拖欠，前者，建设单位必须限期三个月内还清欠款，并立即停止执行以垫资为条件发包工程合同（协议）；后者，建设单位所欠施工单位的款项，由施工单位用自有资金偿还，待项目建成当年，再由
建设单位补还施工单位欠款。
6．凡因设计单位设计错误、漏项或扩大规模和提高标准造成工程超概算而形成的拖欠，要按超概算部分所占比例扣减设计单位的设计费，同时还将视具体情况给予经济处罚，并作为评定和考核设计单位信誉的条件之一。
7．今后新上项目都必须科学编制概算，对价格和政策性变动因素实行动态管理。凡是已安排的建设项目，对其超概算的合理部分一定要充分考虑并采取措施在年度计划中补足资金。项目概算（包括调整概算）一经批准，主管部门和各有关单位必须加强对概算和工程造价的控制，严格
把关。凡是总投资的各项资金来源不落实的建设项目，不得批准新开工和安排年度计划，待资金落实后才能批准开工，并按合理工期安排年度计划。
8．项目建设单位因与供货单位、施工单位、设计单位之间的合同纠纷造成的资金拖欠，要由法律部门按经济合同法进行仲裁，维护各方面的正当权益。
四、要把清欠贷款资金的收回与防止新的拖欠结合起来。清欠贷款的收回工作由国务院各部门（公司）和省区市及计划单列市人民政府统一负责，要按清欠借款合同确定的还贷资金来源制定还贷计划，落实还贷资金。各级计划部门要认真考核清欠贷款回收计划完成情况，凡年度还贷计
划完不成的，除当年不得安排新开工建设项目外，银行有权根据清欠借款合同，于第二年从企业（项目已建成投产的）的自有资金或建设项目（项目未建成投产的）投资中扣还；如企业自有资金确实无法归还的，则从有关部门和省、区、市及计划单列市的固定资产投资计划中扣还。
五、加强固定资产投资项目资金拖欠的审计、统计和银行监督工作。从今年起，各级审计部门要密切配合固定资产投资领域清理三角债的工作。除了对当年批准新开工的各类建设项目进行开工前的审计外，还要组织力量，抽查在建项目的年度投资计划安排中有无资金缺口，特别是有无
发生新的资金拖欠。审计部门必须履行职责，认真审计。凡审计发现拖欠资金的项目都必须及时上报有关部门，按上述有关规定严格执行。
从今年起，各级统计部门、银行部门应定期按地区和部门统计汇总固定资产投资项目拖欠款情况，及时向各级政府和有关部门提供监测数据资料，以便有关单位进行考核，对拖欠者及时处理。
六、鼓励单位和个人举报有拖欠行为的项目建设单位。为制止“拖欠有理、拖欠出效益”的破坏经济正常运行的错误认为，坚持“诚实信用”、履行合同的基本原则，对不履行合同造成拖欠的，单位和个人都有权利和义务进行举报。经过核查，凡举报情况属实或基本属实的，各有关行
业主管部门和省、区、市要给予举报单位和个人表扬或奖励。被举报单位不准对举报单位和个人进行报复。
1992年4月10日
