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Customs laws and regulations作者：北京睿库发布时间：2023-10-11 11:03:44
Promulgation Authorities: General Administration of Customs
Promulgation Date: 2021.06.15
Effective Date: 2021.07.15
Validity Status: valid
Decree No. 250 of the General Administration of Customs
The Provisions of the Customs of the People's Republic of China on the Procedures for Handling Administrative Penalty Cases, adopted upon deliberation at the executive meeting of the General Administration of Customs on June 11, 2021, are hereby promulgated, effective July 15, 2021. The Measures of the Customs of the People's Republic of China for Administrative Penalty Hearings promulgated under Decree No. 145 of the General Administration of Customs on January 26, 2006 and revised under Decree No. 218 of the General Administration of Customs on March 13, 2014, the Provisions of the Customs of the People's Republic of China on the Procedures for Handling Administrative Penalty Cases promulgated under Decree No. 159 of the General Administration of Customs on March 2, 2007 and revised under Decree No. 218 of the General Administration of Customs on March 13, 2014, and the Provisions of the Customs of the People's Republic of China on Procedures for the Handling of Simple Administrative Penalty Cases promulgated under Decree No. 188 of the General Administration of Customs on March 1, 2010 shall be repealed simultaneously.
Director Ni Yuefeng
June 15, 2021
Chapter I General Provisions
Article 1 These Provisions are enacted in accordance with the Administrative Penalty Law of the People's Republic of China, the Administrative Coercion Law of the People's Republic of China, the Customs Law of the People's Republic of China, the Implementation Regulation of the Customs of the People's Republic of China on Administrative Penalties (hereinafter referred to as the "Implementation Regulation of the Customs on Administrative Penalties") and other relevant laws and administrative regulations for the purposes of regulating the procedures for Customs to handle administrative penalty cases, ensuring and supervising the effective implementation of administration by Customs and protecting the legitimate rights and interests of citizens, legal persons or other organizations.
Article 2 These Provisions shall be applicable to the procedures for Customs to handle administrative penalty cases.
Article 3 The Customs shall handle administrative penalty cases under the principles of impartiality and openness and shall combine penalty with education.
Article 4 When handling administrative penalty cases in an area inhabited by a minority ethnic group in a concentrated manner or by several minority ethnic groups, the Customs shall use the language commonly used in the locality for interrogating and inquiring.
Translators/interpreters shall be provided for any party concerned or person concerned who does not know the language commonly used in the locality.
Article 5 The Customs and its functionaries shall, in accordance with law, keep confidential the state secrets, business secrets, customs work secrets or personal privacy that they have access to in the process of imposing administrative penalty.
Chapter II General Rules
Article 6 Such information as the case-filing basis, implementation procedures and relief channels of Customs administrative penalty shall be made public.
Article 7 The Customs shall, in accordance with law, record the whole process of initiation of administrative penalty, investigation and evidence collection, examination, decision, service and implementation in such forms as text and audio and video, etc., and keep such records on file.
Article 8 Customs administrative penalties shall be imposed by customs law enforcement officers with administrative law enforcement qualification (hereinafter referred to as the "law enforcement officers"). There shall be no less than two law enforcement officers unless it is otherwise provided for by law.
Law enforcement officers shall enforce the law in a civilized manner, respect and protect the legitimate rights and interests of the parties concerned.
Article 9 During the course of handling a case, where any party concerned entrusts an agent, a Power of Attorney shall be submitted, which shall indicate the basic information of the principal and the agent, the entrusted matter and the scope of delegated power, the beginning and ending dates of the delegated power, the date of entrustment, and the signature or seal of the principal.
Where the principal alters the entrustment content or cancels the entrustment in advance, it shall notify the customs in writing.
Article 10 Customs administrative penalties shall be subject to the jurisdiction of the customs that has discovered the illegal act or may be subject to the jurisdiction of the customs at the place where the illegal act occurs.
Where two or more customs have jurisdiction over a case, it shall be subject to the jurisdiction of the customs that first places the case on file.
In case of any dispute over jurisdiction, it shall be settled through negotiation. If no agreement can be reached through negotiation, it shall be reported to their common superior customs for designation of jurisdiction; the common superior customs may also directly designate the jurisdiction.
For grave and complicated cases, the General Administration of Customs shall designate jurisdiction.
Article 11 Where any customs finds any illegal act that shall be handled by any other administrative organ or judicial organ according to law, it shall make a letter of case reference and refer the case to the relevant administrative organ or judicial organ for disposal.
Article 12 Under any of the following circumstances, a law enforcement officer shall recuse himself from the case, and any party concerned or the agent thereof shall have the right to apply for his recusal:
(1) he is a party to the case or a close relative of the party concerned;
(2) he or a close relative thereof has a direct interest in the case; or
(3) he has any other relation with the case, which may affect the impartial handling of the case.
Article 13 Where a law enforcement officer recuses himself, he shall file a written application and give reasons, which shall be decided by the person in charge of the customs.
Article 14 Where any party concerned or the agent thereof requires a law enforcement officer to recuse himself from the case, it/he shall file an application and give reasons. Where the party concerned files an application orally, the customs shall make a record.
The customs shall examine the recusal application of any party concerned according to law, and the decision shall be made by the person in charge of the customs within 3 workdays and the applicant shall be notified of the same in writing.
Where the customs rejects the recusal application, the party concerned or the agent thereof may apply for reconsideration once to the customs that has made the decision within 3 workdays as of the date of receiving the written notice; the customs that has made the decision shall make a reconsideration decision within 3 workdays and notify the applicant of the decision in writing.
Article 15 Where any circumstance under which a law enforcement officer shall recuse himself from the case arises, but he himself fails to apply for recusal, nor does the party concerned or the agent thereof demand his recusal, the person in charge of the customs that has the right to decide the recusal may order him to recuse himself from the case.
Article 16 Before the customs makes a decision on recusal, any law enforcement officer shall not stop handling the administrative penalty cases. Whether the activities he has conducted in relation to the case before the decision on recusal is made are valid or not shall be decided by the customs that makes the decision on recusal in light of the circumstances of the case.
Article 17 The recusal of the hearing moderator, clerk, and testing, inspection, quarantine or technical appraiser and interpreter/translator from the case shall be subject to the provisions of Articles 12 through 16 hereof.
Article 18 The types of evidence by which customs shall handle administrative penalty cases mainly include:
(1) documentary evidence;
(2) physical evidence;
(3) audio-visual materials;
(4) electronic data;
(5) testimony of witnesses;
(6) statements of the parties concerned;
(7) expert opinions; and
(8) records of inquests and records made on the scene.
Any evidence must be verified before it can be taken as the basis for ascertaining the facts of a case.
Any evidence obtained by means of violence, menace, lure, fraud, or any other illegal means may not be taken as the basis for ascertaining the facts of a case.
Article 19 The physical evidence and documentary evidence collected by the Customs shall be the originals. In case it is really difficult to collect the originals, the photos, video recordings or reproductions enough to reflect the contents or appearance of the originals may be taken, and relevant entities or individuals may be designated or entrusted to properly keep the originals.
When collecting the originals of physical evidence and documentary evidence, the Customs shall make a list, on which the date of collection shall be indicated, and the relevant entities or individuals shall affix their seals or signatures upon confirmation.
When collecting the reproductions, photocopies or transcripts of the original documentary evidence kept by the relevant entities or individuals, the customs shall indicate the sources thereof and the time of collection, which shall be affixed with the seals or signatures of the entities or individuals providing the same upon verification.
When collecting the photos or video recordings of the original physical evidence kept by the relevant entities or individuals, the customs shall attach a written explanation on the production process and the places where the originals are kept, and the relevant entities or individuals providing them shall affix their seals or signatures on the written explanation.
If the entities or individuals providing the evidence refuses to seal or sign, the law enforcement officers shall indicate such situation.
Article 20 When collecting electronic data or audio-visual materials such as audio and video recordings, the customs shall collect the original carriers.
Where it is really difficult to collect the original carriers, the relevant evidence may be fixed by printing, photographing or video recording, etc., and a written explanation on the relevant process and other information shall be attached, which shall be signed by the law enforcement officers and the holder of the electronic data, and if the holder is unable or refuses to sign on the written explanation, such situation shall be indicated in the written explanation; the reproductions may also be collected, specifying the method and time of production, the producer, the object of proof and the holder of or the place where the original carriers are kept, etc., and the relevant entities or individuals shall affix their seals or signatures upon confirmation.
The customs may conduct evidence conversion for the reproductions of electronic data or audio-visual materials such as audio and video recordings collected, etc., the electronic data shall be printed in time if it is possible to convert them into paper materials, and the audio recordings shall be attached with a written record of the audio contents, and the relevant entities or individuals shall affix their seals or signatures upon confirmation.
Article 21 Where a criminal case is changed into an administrative penalty case, the evidential materials collected during the process of handling the criminal case may be used as the basis for deciding the administrative penalty case after being legally collected and examined.
Article 22 A time limit shall be calculated by the hour, day, month or year. The hour and day from which a time limit begins may not be counted within the time limit. If the last day of a time limit falls on a holiday, the first working day after that day shall be the day when the time limit expires.
The time limit shall not include the time spent en route. Any delivery by post before the expiration of a legal time limit may not be regarded as overdue.
Article 23 Where any party concerned misses a time limit by virtue of any force majeure or any other justifiable cause, it/he may, within 10 days after the said cause is eliminated, apply to the customs for postponing the time limit. Whether the application is approved or not shall be decided by the customs.
Article 24 Where there are no specific provisions in the Administrative Penalty Law of the People's Republic of China, the Administrative Coercion Law of the People's Republic of China and the present Provisions concerning the procedures for the service of legal documents of customs, the relevant provisions in the Civil Procedure Law of the People's Republic of China shall apply.
Article 25 Upon the written consent of any party concerned or the agent thereof, the customs may serve the written decision of administrative penalty or any other legal document by means of fax, e-mail, mobile communication or Internet communication tool, etc.
Where the service of legal documents is made by any of the means mentioned in the preceding paragraph, the date when the fax, e-mail, mobile communication or Internet communication tool, etc., is delivered to the specific system of the addressee shall be the date of service.
Article 26 The customs may require a party concerned or the agent thereof to confirm the address for the service of legal documents in written form.
The address for service provided by the party concerned or the agent thereof shall include the post code, detailed address, telephone number of the addressee or the electronic service address as confirmed by the addressee, etc.
The customs shall notify the party concerned or the agent thereof of the requirements for filling in the letter of confirmation of the address for service, notes and the legal consequences for providing false or inaccurate address in written form, which shall be confirmed by the party concerned or the agent thereof.
Where the party concerned changes the address for service, it/he shall notify the customs in written form. Where the party concerned fails to modify it in written form, the address as confirmed by it/him shall be the address for service.
Where the addressee fails to actually receive a legal document due to the inaccuracy of the address provided by the party concerned or the change of the address for service without informing the customs in written form, if served directly, the date when the legal document is left at that address shall be the date of service; where the legal document is served by mail, the date when it is returned shall be the date of service.
Article 27 Where the customs serves a legal document by mail, it shall attach the acknowledgement of service, and the date of service shall be the date of receipt as indicated in the acknowledgement of service; where the acknowledgement of service has not been mailed back, the date of service shall be the date of receipt as indicated in the return receipt of the registered mail, the inquiry reply or the mailing process record.
Article 28 Where the customs serves a legal document by public announcement, it shall post the original of the legal document on its bulletin board. Where an administrative penalty decision is served by public announcement, the public announcement shall also be published on a newspaper or the portal website of the customs.
Chapter III Investigation into Cases
Article 29 Except for the administrative penalties which may be made on the spot in accordance with the law, when discovering that any citizen, legal person or other organization has committed an act for which the customs shall impose an administrative penalty in accordance with the law, the customs shall make an investigation in a comprehensive, objective and fair manner and collect relevant evidence; when necessary, it may conduct an inspection in accordance with the provisions of the laws and administrative regulations. If the case meets the standards for placing a case on file, the customs shall place the case on file in time.
Article 30 When making an investigation or inspection, law enforcement officers shall, on their own initiative, show their law enforcement certificates to the parties or the relevant personnel.
The parties or the relevant personnel shall have the right to demand the law enforcement officers to show their law enforcement certificates. If the law enforcement officers fail to show their law enforcement certificates, the parties or the relevant personnel shall have the right to refuse to accept the investigation or inspection.
The parties or the relevant personnel shall assist and cooperate with the customs in making an investigation or inspection and shall not refuse or obstruct the same.
Article 31 Law enforcement officers shall interrogate the suspected offenders and inquire of witnesses separately and notify them of their legitimate rights and the legal liability for committing perjury.
The suspected offenders and witnesses shall make statements or provide evidence according to the facts.
Article 32 Law enforcement officers may interrogate a suspected offender at the entity he works for or his domicile or require him to go to the customs house or a designated place for the interrogation.
The law enforcement officers may inquire of a witness at the entity he works for or domicile of the witness, or at the place proposed by him. When necessary, they may also notify the witness to go to the customs house or a designated place for the inquiry.
Article 33 When conducting an interrogation or inquiry, law enforcement officers shall make a record of interrogation or inquiry.
The items on the record of interrogation or inquiry shall be completely filled in pursuant to the relevant provisions, the time for starting and ending the interrogation or inquiry shall be indicated, and the law enforcement officers shall sign their names on the record of interrogation or inquiry.
The record of interrogation or inquiry shall be shown to the person interrogated or inquired for verification or be read out to him on the spot. If the person interrogated or inquired verifies the record to be free from any mistake, he shall affix his signature or fingerprint to each page of the record. If he refuses to do so, the law enforcement officers shall record the situation in the record. If there is any mistake or omission in the record, the person interrogated or inquired shall be allowed to make corrections or additions and shall affix his signature or fingerprint at the places of corrections or additions.
Article 34 When a person who is deaf or dumb is being interrogated or inquired, there shall be a person having the knowledge of deaf-and-dumb sign language present as an interpreter, and basic conditions regarding the deafness or dumbness of the person interrogated or inquired shall be noted in the transcript.
When a foreigner or a Stateless person who does not know the Chinese language is being interrogated or inquired, an interpreter shall be provided for him. When the person interrogated or inquired is familiar with the Chinese language and does not need an interpreter, he shall make a written statement and the law enforcement officers shall note the situation in the transcript of interrogation or inquiry.
The name, employer and occupation of the interpreter shall be noted in the transcript of interrogation or inquiry. The interpreter shall sign his name on the transcript of interrogation or inquiry.
Article 35 When a suspected offender or witness is interrogated or inquired for the first time, the customs shall ask about his name, date of birth, place of permanent residence, current address, type and number of identity certificate, employer, educational background, whether he has ever been subject to any criminal punishment or administrative punishment imposed by an administrative organ, etc.; and shall ask about his key family members when necessary.
When the suspected offender or witness under the age of 18 is interrogated or inquired, his statutory agent or adult family member, representative of the school, or any other suitable adult shall be notified to be present in accordance with the law, and the interrogation or inquiry shall be conducted at a proper place in a proper way, so as to safeguard the minor's right of reputation, right of privacy and other lawful rights and interests.
Article 36 Where a person interrogated or inquired requests for providing a written statement by himself, it shall be permitted. When necessary, law enforcement officers may also request the person interrogated or inquired to write down his statement by himself.
Where the person interrogated or inquired provides a written statement by himself, he shall affix his signature to the statement and indicate the time, place and subject for writing down the statement. After receiving the written statement, the law enforcement officers shall note down the date of receipt and affix their signatures for confirmation.
Article 37 The law enforcement officers shall fully heed the statements of the suspected offenders or the witnesses and record them truthfully.
Article 38 When inspecting the means of transport or places or examining goods or articles, the law enforcement officers shall make records of the inspection or examination.
The records of the inspection or examination shall be signed or sealed by the law enforcement officers and the parties concerned or their agents. If the parties concerned or the agents thereof are not present at the scene or refuse to sign or seal, the law enforcement officers shall note down the situation in the records of the inspection or examination, which shall be signed or sealed by the witnesses.
Article 39 When law enforcement officers search the body of a suspected smuggler, the search shall be carried out at a covert place or out of the sight of persons other than inspectors by two or more law enforcement officers of the same sex as the person being searched, and records of body search shall be made.
The body search of a suspected smuggler may be conducted under the assistance of a doctor and may be conducted at a medical institution if necessary.
The body search records shall be signed or sealed by the law enforcement officers and the person under the inspection. If the person under the inspection refuses to sign or seal, the law enforcement officers shall note down the situation in the body search records.
Article 40 In order to find out the facts or fix the evidence, the customs or an agency entrusted by the customs according to law may take samples.
When samples are extracted, the parties concerned or the agents thereof shall be present at the scene. If the parties concerned or the agents thereof are not present, the customs shall invite the witnesses to be present at the scene. The customs may directly take samples of goods when it deems necessary.
The samples as taken shall be confirmed and sealed, and the records of taking samples shall be made, which shall be signed or sealed by the law enforcement officers or the personnel of the agency entrusted by the customs according to law, the parties concerned or their agents, and the witnesses.
Article 41 The samples taken by the customs or the agency entrusted by the customs according to law shall be in duplicate or more; and the number of the copies of samples and the number of each copy of samples shall be enough for the handling of the case.
Article 42 In case it is necessary to carry out testing, inspection, quarantine or technical appraisal on special matters in a case for the purpose of finding out the facts, such testing, inspection, quarantine or technical appraisal shall be carried out by the customs or an agency entrusted by the customs according to law.
Article 43 The results of testing, inspection, quarantine or technical appraisal shall indicate the client, the matters entrusted, basis and conclusion, and shall be signed by the testing, inspection, quarantine or technical appraiser and sealed by the customs or the agency entrusted by the customs according to law.
The expenses of testing, inspection, quarantine or technical appraisal shall be borne by the customs.
Article 44 The results of testing, inspection, quarantine or technical appraisal shall be notified to the parties concerned.
Article 45 When investigating into a smuggling case, if law enforcement officers inquire about the deposits or remittances of a suspected entity or individual in financial institutions or postal service enterprises, the inquiry shall be subject to the approval of the director of the regional customs or of the subordinate customs authorized by it.
When making an inquiry, the law enforcement officers shall, on their own initiative, produce their law enforcement certificates and the Customs Inquiry Assistance Notice to the parties or the relevant personnel.
Article 46 The customs shall abide by the following provisions when implementing detainment:
(1) the implementation thereof shall be reported to and approved by the person in charge of the customs; however, the detainment implemented in accordance with Item (4) of Article 6 of the Customs Law of the People's Republic of China shall be subject to the approval of the director of the regional customs or the subordinate customs authorized by it;
(2) the detainment shall be carried out by two or more law enforcement officers;
(3) the certificate of law enforcement shall be shown;
(4) the party concerned shall be notified to be present;
(5) the party concerned shall be informed of the reasons and basis for the detainment, and the rights and remedies that it/he may enjoy according to law on the spot;
(6) the statements and defenses of the party concerned shall be heeded;
(7) the on-site records shall be made;
(8) the on-site records shall be signed or sealed by the party concerned and the law enforcement officers, and if the party concerned refuses to do so, a clear indication shall be made in the records;
(9) if the party concerned fails to be present, witnesses shall be invited to be present, and the witnesses and the law enforcement officers shall affix their signatures or seals on the on-site records; and
(10) other procedures as prescribed by laws and administrative regulations.
The goods, articles, transport vehicles, other properties, account books, documents or other materials that have been detained by the customs according to law may be attached with the customs seals.
Article 47 The goods, articles and transport vehicles detained by the customs according to law may not be disposed of before the people's court makes a judgment or the customs makes an administrative punishment decision. However, dangerous articles, fresh and live, perishable, or easy to lose efficacy or deteriorate or goods or articles that are otherwise unsuitable for storage for a long time, or the goods, articles or transport vehicles of which the owner applies for selling them off in advance may be sold off according to law in advance upon the approval of the director of the regional customs or the director of the subordinate customs authorized by it, and the proceeds from the sale shall be kept by the customs; and the goods and articles that shall be subject to such measures as returning, destroying or harmless treatment according to law may be disposed of in advance according to law.
The customs shall, before the sale, notify the owner of the goods, articles or transport vehicles to be sold off in advance. Where it is impossible to inform the owner timely before the sale, the customs shall inform the owner after the goods, articles or transport vehicles have been sold off.
Article 48 When canceling the detention of goods, articles, transport vehicles, other properties or relevant account books, documents or other materials, the customs shall make a written Notification on Canceling Detention and serve it on the parties involved. The signatures or seals of the law enforcement officers and the parties involved or their agents shall be affixed to the Notification on Canceling Detention; and where the parties involved or the agents thereof fail to appear at the scene or refuse to affix their signatures or seals, the law enforcement officers shall indicate the situation in the Notification on Canceling Detention, which shall also be signed or sealed by witnesses.
Article 49 Where goods, articles or transport vehicles suspected to be in violation of law shall be or have been detained by the customs in accordance with law, the parties involved may provide guaranty to the customs and apply for exemption or cancellation of detention.
Where it is impossible or inconvenient to detain the goods, articles or transport vehicles suspected to be in violation of law, the parties involved or the person in charge of the transport vehicles shall provide guaranty equivalent to the value of such goods, articles or transport vehicles to the customs.
Article 50 Where the parties involved or the person in charge of the transport vehicles provides guaranty to the customs, law enforcement officers shall make a voucher for receipt of guaranty and serve it on the parties involved or the person in charge of transport vehicles, and the law enforcement officers, the parties involved and the person in charge of transport vehicles or agent thereof shall sign or seal the voucher for receipt of guaranty.
After the guaranty is received, the goods, articles or transport vehicles involved may be photographed or videotaped for archival filing.
Article 51 Where the customs discharges the guaranty in accordance with law, it shall make a notice for discharging guaranty and serve it on the parties involved or the person in charge of the transport vehicles. The signatures or seals of the law enforcement officers and the parties involved or the person in charge of transport vehicles or agent thereof shall be affixed to the notice for discharging guaranty; and where the parties involved or the person in charge of transport vehicles or the agent thereof fails to appear at the scene or refuse to sign or seal, the law enforcement officers shall indicate the situation in the notice for discharging guaranty.
Article 52 Where the customs detains the smuggling criminal suspects, the body detention shall be conducted in accordance with the procedures prescribed in the Provisions of the Customs of the People's Republic of China on the Execution of Personal Detention.
Article 53 Where an administrative penalty case is under any of the following circumstances upon investigation, the customs may terminate the investigation and put forward the handling opinions:
(1) the illegal facts are clear, the legal formalities are complete, and the evidence for determining the penalty is abundant;
(2) the illegal facts are untenable;
(3) the party involved, as a natural person, dies;
(4) the party involved, as a legal person or any other organization, terminates, there is no successor to its rights and obligations, and there is no other related person who can be investigated;
(5) the case has been referred to any other administrative or judicial organ; or
(6) any other circumstance under which the investigation ought to be terminated.
Chapter IV Decision on Administrative Handling
Section 1 Application of Administrative Penalty
Article 54 Any minor under the age of 14 who commits any illegal act shall be exempted from administrative penalty, but his guardian shall be ordered to discipline and educate him; any minor over the age of 14 but under the age of 18 who commits any illegal act shall be given a lighter or mitigated administrative penalty.
Article 55 Any mental patient or mentally disabled person who commits any illegal act at a time when he is unable to recognize or control his own act shall be exempted from administrative penalty, but his guardian shall be ordered to keep him under close surveillance and arrange for his medical treatment. Any mental patient of an intermittent nature who commits any illegal act at a time when he is mentally normal shall be given an administrative penalty. If any mental patient or mentally disabled person who has not completely lost the ability to recognize or control his own act commits any illegal act, he may be given a lighter or mitigated administrative penalty.
Article 56 Any person who commits a minor illegal act, promptly corrects it and causes no harmful consequence shall be exempted from administrative penalty. Any person who commits any illegal act for the first time with minor harmful consequence and timely corrects it may be exempted from administrative penalty.
Where any party involved commits an illegal act for which no administrative penalty shall be given in accordance with the law, the customs shall educate the party involved.
Article 57 Where any party involved has sufficient evidence to prove his no subjective fault, no administrative penalty shall be imposed. Where it is otherwise prescribed by any law or administrative regulation, such law or regulation shall prevail.
Article 58 Any party involved under any of the following circumstances shall be given a lighter or mitigated administrative penalty:
(1) voluntarily eliminating or mitigating the harmful consequence caused by the illegal act;
(2) being coerced or induced by others to commit the illegal act;
(3) voluntarily confessing an illegal act not yet known by the customs;
(4) performing meritorious service in cooperating with the customs to investigate the illegal act; or
(5) other circumstances under which a lighter or mitigated administrative penalty shall be given according to the provisions of any law, administrative regulation or customs rule.
Where any party involved actively cooperates with the customs in the investigation and admits his mistake and accepts punishment, or the illegal act causes minor harmful consequence, a lighter or mitigated penalty may be given.
Article 59 In case of occurrence of any emergency such as the epidemic situation of any serious infectious disease, in order to control, mitigate and eliminate the social harm caused by the emergencies, the customs shall give a quick and severer punishment against the acts in violation of the emergency responding measures according to law.
Article 60 Where an illegal act is not found within two years, no administrative penalty may be given; where the illegal act involves the life, health or financial security of any citizen and has harmful consequence, the aforesaid time limit shall be extended to five years unless it is otherwise prescribed by any law.
The time limit as prescribed in the preceding paragraph shall be calculated from the day when the illegal act is committed; where the illegal act is in a state of continuity or incessancy, it shall be calculated from the day when the act terminates.
Article 61 The provisions of the laws, administrative regulations and customs rules at the time when the illegal act is committed shall apply to the imposition of administrative penalty. However, where the laws, administrative regulations and customs rules have been revised or abolished when the administrative penalty decision is made, and a lighter punishment is given or the act is not deemed as illegal in the new provisions, such new provisions shall apply.
Article 62 The customs may, according to law, formulate the discretionary benchmark for administrative penalty and regulate the exercise of discretionary power of administrative penalty. The discretionary benchmark for administrative penalty shall be released to the general public.
Section 2 Legal Examination
Article 63 With respect to any administrative penalty case under ordinary procedure for which the investigation has been concluded, the personnel engaging in the legal examination of decisions on administrative penalty shall be responsible for the legal examination. No decision on handling may be made if the legal examination has not been carried out or the case has not passed the examination, except for the cases that shall be rapidly handled according to Section 2 of Chapter VI hereof.
The personnel of the customs who engage in the legal examination of decisions on administrative penalty for the first time shall pass the national unified legal professional qualification exam and acquire the legal professional qualification.
Article 64 When carrying out the legal examination on administrative penalty cases, the customs shall focus on the examination of the following contents and put forward its examination opinions:
(1) whether the subject of law enforcement is legal;
(2) whether the law enforcement officers have the qualification for law enforcement;
(3) whether the procedure for law enforcement is legal;
(4) whether the facts of the case are clear; whether the evidence is legal and sufficient;
(5) whether the applicable laws, administrative regulations and customs rules are accurate;
(6) whether the exercise of discretionary power is proper;
(7) whether the statutory power limit is exceeded;
(8) whether the legal documents are complete and standard; and
(9) whether the illegal act shall be referred to any other administrative organ or judicial organ for handling according to law.
Article 65 Where any problem is found in the examination, the legal examiners shall put forward their handling opinions and return the case to the investigation department.
Where there is only any problem as prescribed in Items (5) and (6) of Article 64 hereof, the legal examiners may directly put forward their opinions on handling and make a decision on handling in accordance with Sections 3 and 4 of this Chapter.
Section 3 Notification, Reexamination and Hearing
Article 66 Before making a decision on administrative penalty or no decision on administrative penalty, the customs shall inform the parties concerned of the contents, facts, reasons and basis of the administrative penalty to be imposed or no administrative penalty to be imposed, and shall inform the parties concerned of their rights to make statements, defenses and to request hearings, etc.
Where the customs fails to perform its notification obligation according to the preceding paragraph or refuses to heed the statements and defenses of the parties concerned, it shall not make a decision on administrative penalty or a decision on no administrative penalty.
When performing its notification obligation, the customs shall make and circulate a notice on administrative penalty or a notice on no administrative penalty and serve it on the parties concerned.
Article 67 The parties concerned shall have the right to make statements and defense.
Except for any force majeure or any other justifiable reason accepted by the customs, the parties concerned shall, within 5 working days as of the day when they receive the notice on administrative penalty or no administrative penalty, put forward written statements, defenses and requests a hearing. Exceeding the time limit shall be regarded as a waiver of such rights.
Where any party concerned puts forward statements, defenses or requests a hearing orally on the spot, the customs shall make transcripts, which shall be signed or sealed by the party concerned for confirmation.
Where any party concerned explicitly waives the rights to statement, defenses and hearing, the customs may directly make a decision on administrative penalty or no administrative penalty. The waiver of such rights shall be recorded down in written form and shall be signed or sealed by the party concerned or its/his agent for confirmation.
Article 68 The customs shall fully listen to the statements, defenses and hearing opinions of the parties concerned, and shall reexamine the facts, reasons and evidence put forward by the parties concerned. In case the facts, reasons, evidence and opinions put forward by the parties concerned are tenable, the customs shall adopt them.
Article 69 The customs shall not impose a heavier punishment on any party concerned because of its/his statements, defenses or request for a hearing, unless any new illegal fact is found by the customs.
Article 70 Where, upon reexamination, the contents, facts, reasons and basis of the administrative penalty or no administrative penalty as originally notified are altered, the customs shall make a new notice on the administrative penalty or no administrative penalty and handle it in accordance with Articles 66 through 69 hereof.
Where, upon reexamination, the contents, facts, reasons and basis of the administrative penalty or no administrative penalty as originally notified are sustained, the customs shall make a decision on the handling of the case in accordance with Section 4 of the present Chapter.
Section 4 Handling Decision
Article 71 The person in charge of the customs shall conduct examination on the administrative penalty cases and make the following decisions in light of the different circumstances:
(1) where there is an illegal act for which an administrative penalty shall be imposed, a decision on the administrative penalty shall be made in light of the seriousness of the circumstances and the specific situation;
(2) where any of the circumstances as prescribed in Articles 54 through 56 hereof is met, a decision on the exemption of administrative penalty shall be made;
(3) where any of the circumstances as prescribed in Item (2) of Article 53 hereof is met, no administrative penalty shall be imposed, and the case shall be withdrawn;
(4) where any of the circumstances as prescribed in Items (3) and (4) of Article 53 hereof is met, the case shall be withdrawn;
(5) where the statutory conditions for confiscation are met, the confiscation shall be made; and
(6) where the case shall be handled by any other administrative organ or judicial organ, it shall be referred to the relevant administrative organ or judicial organ for handling according to law.
When making an administrative penalty decision, the customs shall ensure that the illegal facts are clearly ascertained, the evidence for determining the case is conclusive and sufficient, the nature of the illegal act is accurately determined, the laws are correctly applied, the procedures for handling the case are legal, and the punishment is reasonable and appropriate.
Where the illegal facts are not clear or the evidence is insufficient, no administrative penalty may be imposed.
Article 72 When an administrative penalty is given for a major illegal act with complicated circumstances, the decision shall be made by the person in charge of the customs through collective discussion.
Article 73 The customs shall make and circulate a written decision on administrative penalty or a written decision on no administrative penalty when it has made a decision on administrative penalty or no administrative penalty.
Article 74 A written decision on administrative penalty shall specify the contents as follows:
(1) basic information of the parties concerned, including their names and addresses, etc.;
(2) facts and evidence concerning the violation of any law, administrative regulation or customs rule;
(3) types and basis of the administrative penalty;
(4) ways and time limit for executing the administrative penalty;
(5) channel and time limit for applying for administrative reconsideration or bringing an administrative lawsuit; and
(6) the name and seal of the customs that has made the administrative penalty decision and the date of the decision.
Article 75 A written decision on no administrative penalty shall specify the contents as follows:
(1) basic information of the parties concerned, including their names and addresses, etc.;
(2) facts and evidence concerning the violation of any law, administrative regulation or customs rule;
(3) basis for no administrative penalty;
(4) ways and time limit for applying for administrative reconsideration or lodging an administrative lawsuit; and
(5) the name and seal of the customs that has made the decision not to impose an administrative penalty and the date of the decision.
Article 76 The customs shall, within 6 months as of the day when an administrative penalty case is put on file, make an administrative penalty decision. Where it is really necessary, the time limit may be extended upon the approval of the person in charge of the customs, but the extension shall not exceed 6 months. If the case is particularly complicated or it is unable to make a decision on handling the case by extending the time limit due to other special circumstances, the person in charge of the regional customs shall make a decision through collective discussion on whether or not to extend the time limit. In case it is decided to extend the time limit, a reasonable time limit for extension shall be determined at the same time.
The aforesaid time limit shall not include the time limit for announcement, testing, inspection, quarantine or technical appraisal, reconsideration and litigation.
Where, during the period of handling a case, any party concerned is found to have committed any other illegal act, the time limit for handling the case shall be recalculated from the day when such act is found.
Article 77 A written administrative penalty decision shall be delivered to the parties concerned on the spot after it is announced. If the parties concerned are not present at the scene, the customs shall serve it on the parties concerned within 7 workdays.
Article 78 The customs shall make public the administrative penalty decisions that have a certain impact on the society.
In case the publicized administrative penalty decision is altered, revoked, or confirmed as illegal or invalid according to law, the customs shall withdraw the information on the administrative penalty decision and give the reasons to the public within 3 workdays.
Article 79 When confiscating relevant goods, articles, illegal gains, transport vehicles or special equipment in accordance with the law, the customs shall make a confiscation list and serve it on the party from whom the seizure has been made.
Where the illegal facts of smuggling are basically clear but the parties concerned cannot be traced, the customs shall make and circulate a public announcement of seizure before making and issuing a confiscation list. The public announcement shall be valid for 3 months. The customs shall order the parties concerned to go through the relevant customs formalities with the designated customs within the valid term of the public announcement. In case the parties concerned still fail to go through the relevant customs formalities with the designated customs after the expiration of the public announcement, the customs may confiscate the same in accordance with the law.
Article 80 The names, specifications, quantities or weights, etc. of the relevant confiscated goods, articles, illegal gains, transport vehicles or special equipment shall be clearly indicated in the confiscation list. Where the relevant goods, articles, transport vehicles or special equipment have any important and obvious features or flaws, the law enforcement officers shall indicate them in the confiscation list.
Article 81 The confiscation list shall be signed or sealed by the law enforcement officers and the party from whom the seizure has been made or its/his agent.
Where the party from whom the seizure has been made or its/his agent refuses to sign or seal, or the party from whom the seizure has been made cannot be traced but there is any witness present on the scene, the customs shall ask the witness to sign or seal the list.
In the absence of the signature or seal of the party from whom the seizure has been made, the law enforcement officers shall indicate the reasons in the confiscation list.
Where the illegal facts of smuggling are basically clear but the parties concerned cannot be traced, the customs shall serve the confiscation list by public announcement.
Chapter V Hearing Procedure
Section 1 General Rules
Article 82 In case any of the customs proposes to make any of the following administrative penalty decisions, it shall notify the parties concerned of their right to request a hearing. If the parties concerned request a hearing, the customs shall organize it:
(1) imposing a fine of more than 10,000 yuan on a citizen or a fine of more than 100,000 yuan on a legal person or other organization;
(2) confiscating the illegal gains of more than 10,000 yuan from a citizen or of more than 100,000 yuan from a legal person or any other organization;
(3) confiscating relevant goods, articles and smuggled transport vehicles;
(4) lowering the qualification grade or revoking the permit or certificate;
(5) ordering to suspend production or business operation, ordering to close down, or restricting the practice;
(6) other heavier administrative penalties; and
(7) other circumstances prescribed by laws, administrative regulations and customs rules.
The parties concerned shall not undertake the expenses for organizing the hearing.
Article 83 The hearing shall be organized by the department of the customs in charge of the legal examination of the administrative penalty cases.
Article 84 The hearing shall be presided over by the persons other than the investigators of the case as designated by the customs. A hearing moderator shall perform the following functions:
(1) determining to postpone or suspend the hearing;
(2) asking questions on the facts of the case, the basis to make the administrative punishment, and the reasons thereof;
(3) requiring the participants in the hearing to provide or supplement evidence;
(4) presiding over the hearing procedure and maintaining the hearing order, and stopping acts in violation of the hearing disciplines; and
(5) determining whether the relevant witnesses or testing, inspection, quarantine or technical appraisers may take part in the hearing.
Article 85 The participants in the hearing shall include the parties and their agents, the third party and its/his agent, and the case investigators; other personnel shall include witnesses, translators/interpreters, and testing, inspection, quarantine and technical appraisers.
Article 86 Any citizen, legal person, or other organization that has direct interest relationship with the handling result of a case may take part in the hearing as a third party if he/it requests. When necessary, the hearing moderator may also notify him/it to take part in the hearing in order to find out the facts of the case.
Article 87 The parties and the third party may entrust one or two agents to take part in the hearing.
Article 88 The case investigators shall refer to the law enforcement officers of the customs who are responsible for making investigations and collecting evidence for administrative penalty cases and taking part in the hearings thereof.
During the course of hearings, the case investigators shall state the illegal facts of the parties, show the evidence thereof, describe the decision on administrative punishment to be made, and the legal basis thereof, and make cross-examination and arguments with the parties.
Article 89 Upon the approval of the hearing moderator, the parties and their agents, the third party and its/his agent, and case investigators may request the witnesses and testing, inspection, quarantine and technical appraisers to take part in the hearing and provide the basic information of the relevant personnel one working day before the hearing is held.
Section 2 Application for Hearings and the Decisions Thereof
Article 90 If the parties request a hearing, they shall file the request to the customs within 5 workdays from the day when the customs informs them of their rights to apply for hearing.
Article 91 Where the customs decides to organize a hearing, it shall hold the hearing within 20 workdays from the day when it receives the application for hearing and notify the participants and other personnel in the hearing of the time and place for holding the hearing seven workdays before the hearing is held.
Article 92 Under any of the following circumstances, the customs shall make a decision on not granting a hearing:
(1) the applicant is not a party involved in the case or its/his agent;
(2) the applicant fails to request a hearing within 5 workdays from the day when it/he receives the notice on administrative punishment; or
(3) it does not fall within the scope as prescribed in Article 82 hereof.
If the customs decides not to grant a hearing, it shall make a notice of not granting a hearing on the customs administrative punishment within 3 workdays from the day when it receives the application for hearing and serve the same on the applicant in a timely manner.
Section 3 Holding of the Hearing
Article 93 The participants and other personnel in the hearing shall abide by the following hearing disciplines:
(1) the participants and other personnel in the hearing shall observe the hearing order, and cannot make statements and arguments until after the hearing moderator agrees;
(2) the persons who sit in the hearing shall not affect the normal process of the hearing; and
(3) the audio and video recording, photographing, and interview shall be reported to the hearing moderator for approval beforehand.
Article 94 The following procedures shall be followed for the hearing:
(1) the hearing moderator verifies the identity of the parties and their agents, the third party and its/his agent and the case investigators;
(2) the hearing moderator announces the name list of the hearing participants, translators/interpreters, and testing, inspection, quarantine, and technical appraisers, and inquires of the parties and their agents, the third party and its/his agent, and case investigators whether they apply for recusal;
(3) the announcement of the hearing disciplines;
(4) the hearing moderator announces that the hearing begins and introduces the causes for the case;
(5) the case investigators state the illegal facts of the parties, show relevant evidence, and bring forward the decisions and basis for making administrative punishment;
(6) the parties and their agents make statements and defenses and bring forward opinions and allegations;
(7) the third party and its/his agent make statements and bring forward opinions and allegations;
(8) the hearing moderator asks questions on the facts of the case, the evidence thereof, and the basis for punishment;
(9) the parties and their agents, the third party and its/his agent, and case investigators make cross-examination and arguments;
(10) the parties and their agents, the third party and its/his agent, and case investigators make final statements; and
(11) the announcement of the end of the hearing.
Article 95 The hearing shall be postponed under any of the following circumstances:
(1) the parties or their agents are unable to attend the hearing due to force majeure or other justifiable reasons;
(2) the hearing moderator, hearing officer or clerk shall recuse himself from the case upon temporary decision, and it is unable to determine the candidate on site;
(3) there are circumstances of merger, division or other asset restructuring of any legal person or other organization that acts as the party, and there is necessity to wait for the successor of the rights and obligations; or
(4) other circumstances under which the hearing shall be postponed according to law.
After the reasons for postponing the hearing are eliminated, the hearing moderator shall determine the time for holding the hearing once again and notify the participants and other personnel in the hearing in written form three working days before the hearing is held.
Article 96 The hearing shall be suspended under any of the following circumstances:
(1) there is necessity to notify new witnesses to attend the hearing or to make new testing, inspection, quarantine, technical appraisal, or supplement of evidence;
(2) the parties are unable to attend the hearing for the time being due to force majeure or other justifiable reasons;
(3) the participants and other personnel in the hearing do not observe the hearing disciplines, which results in the chaos of the hearing order; or
(4) other circumstances under which the hearing shall be suspended according to law.
After the reasons for suspending the hearing are eliminated, the hearing moderator shall determine the time for resuming the hearing and notify the participants and other personnel in the hearing in written form three working days before the hearing is held.
Article 97 The hearing shall be terminated under any of the following circumstances:
(1) the parties or their agents withdraw the application for hearing;
(2) the parties or their agents refuse to attend the hearing without justifiable reasons;
(3) the parties or their agents withdraw from the hearing during the hearing without permission;
(4) the parties die or the legal person or other organization that acts as one party is terminated without any successor of its rights and obligations; or
(5) other circumstances under which the hearing shall be terminated according to law.
Article 98 Written records shall be made for the hearing, which shall indicate the following matters:
(1) causes of the case;
(2) names or titles of the participants and other personnel in the hearing;
(3) names of the hearing moderator, hearing officers or clerk;
(4) time, place and ways for holding the hearing;
(5) facts and evidence of the case brought forward by the case investigators and the decision and basis for the administrative punishment to be made;
(6) contents of statements, defenses and cross-examination;
(7) testimony of witnesses; and
(8) other matters that shall be indicated as required.
Article 99 The hearing records shall be signed or sealed by the participants and other personnel in the hearing page by page after they have confirmed that there is no error. If any objection is raised about the contents of the records, the records shall be signed or sealed for confirmation after corrections are made on the spot.
If any participants or other personnel in the hearing refuse to sign or seal, the hearing moderator shall indicate such situation in the hearing records.
Article 100 After the hearing is concluded, the customs shall conduct the review and make a decision according to the provisions of Articles 68 through 72 hereof on the basis of the written records of the hearing.
Chapter VI Summary Procedure and Speedy Handling
Section 1 Summary Procedure
Article 101 Where the facts about an illegal act are well-attested and there is a legal basis, and an administrative penalty of a fine of not more than 200 yuan is imposed on a citizen or not more than 3,000 yuan is imposed on a legal person or other organization or a warning is given, the customs may make an administrative penalty decision on the spot under the summary procedure.
Article 102 Where a law enforcement officer makes a decision on administrative penalty on the spot, he shall show the party his law enforcement certificate, fill out an established and numbered form of written decision on administrative penalty, and hand it over to the party on the spot. If the party refuses to sign the form of decision, such situation shall be indicated on the written decision on administrative penalty.
The written decision on administrative penalty as prescribed in the preceding paragraph shall indicate the illegal act committed by the party concerned, the type and basis of the administrative penalty, the amount of the fine, the time and place, the way and time limit for applying for administrative reconsideration or lodging an administrative lawsuit, and the name of the customs, and shall be signed or sealed by the law enforcement officer.
The law enforcement officer shall report his decision on administrative penalty made on the spot to the customs where he works for archival filing.
Section 2 Speedy Handling
Article 103 For an administrative penalty case to which the summary procedure is not applicable, but the facts are clear and the party concerned applies in writing and voluntarily admits his mistake and accepts punishment which is supported by other evidence, the customs may, under any of the following circumstances, rapidly handle the case by simplifying the stages such as evidence collection, examination and approval:
(1) any case to which the provisions of Items (1) and (2) of Article 15 of the Implementation Regulation of the Customs on Administrative Penalties shall apply;
(2) any customs declaration enterprise or customs declaration agent fails to make reasonable examination on the authenticity of the information provided by the client, or neglects in work, which leads to the occurrence of the circumstances as prescribed in Items (1) and (2) of Article 15 of the Implementation Regulation of the Customs on Administrative Penalties;
(3) any case to which the provisions of Articles 20 through 23 of the Implementation Regulation of the Customs on Administrative Penalties shall apply;
(4) carrying currencies into or out of the territory in violation of the Customs regulatory provisions;
(5) the value of smuggled goods and articles ferreted out through the passenger inspection channel is less than 50,000 yuan;
(6) the value of the goods in other cases of violation of the customs regulatory provisions is less than 500,000 yuan or the value of the articles is less than 100,000 yuan, unless the declared value of the goods in cases that affect the state administration of export tax refund is more than 500,000 yuan;
(7) any case to which a warning or a maximum fine of less than 30,000 yuan is imposed by any law, administrative regulation or customs rule; or
(8) any other circumstance as prescribed by the General Administration of Customs.
Article 104 Where, in the speedy handling of administrative penalty cases, the parties concerned acknowledge the illegal facts and admit their mistakes and accept punishments in the materials written by themselves or the interrogation records, which can be mutually verified by key evidence such as the examination, inspection records and expert opinions, the customs does not need to carry out other investigations and evidence collection.
Where such equipment as law enforcement recorders are used to make audio or video recordings of the statements of the parties concerned or the interrogation process by the customs, the audio or video recordings may replace the materials written by the parties concerned or the interrogation records. Where necessary, the customs may make written explanations about the key contents of the audio or video recordings and the corresponding time periods.
Article 105 Where the customs handles an administrative penalty case quickly, it shall make and circulate a Written Decision on Administrative Penalty or No Administrative Penalty within 7 workdays as of the day when the case is put on record.
Article 106 Where an administrative penalty case quickly handled is under any of the following circumstances, the customs shall handle it in accordance with Chapters III through V hereof and inform the parties concerned:
(1) where the customs is unable to make a reexamination on the spot in light of the statements or defenses put forward by the parties concerned;
(2) where the parties concerned still disagree with the reexamination opinions of the customs after the customs makes a reexamination on the spot;
(3) where the parties concerned request a hearing;
(4) where the customs considers it necessary to make further investigations into and collect evidence about the illegal facts; or
(5) any other circumstance under which the fast handling is not applicable.
The evidence collected at the stage of quick handling may be used as the basis for deciding cases.
Chapter VII Execution of Decisions on Handling
Article 107 After the customs makes an administrative penalty decision, the parties concerned shall execute the decision within the time limit as prescribed in the written decision on administrative penalty.
Where the customs makes a decision on imposing a fine, the parties concerned shall pay the fine at the designated bank or through an electronic payment system within 15 days as of the day of receipt of the written decision on administrative penalty.
Article 108 Where the parties concerned really have economic difficulties and request the customs to postpone the payment of fines or pay fines by installments, they shall file an application in written form.
After receiving an application for postponing the payment of fines or paying fines by installments, the customs shall make a decision on whether or not to approve the postponement of the payment of fines or the payment of fines by installments within 10 workdays, make and issue a written notice and serve it on the parties concerned.
Article 109 Where any parties concerned fail to execute the decision on administrative penalty within the time limit, the customs may take the following measures:
(1) if the parties concerned fail to pay the fine within the time limit, an additional fine at the rate of 3% of the amount of the original fine shall be imposed on them per day, and the amount of the additional fine may not exceed that of the original fine;
(2) if the parties concerned refuse to execute the customs penalty decision within the time limit and fail to apply for reconsideration or file a lawsuit with the people's court, the customs may use the deposit of the parties concerned to substitute for the penalty, or sell off at current market value the goods, articles and means of transport detained by the customs, or request the people's court for compulsory execution of the decision; or
(3) adopting any other method of administrative compulsory execution in accordance with the provisions of laws.
Article 110 Where any parties concerned subject to customs penalty or their legal representatives or principals fail to pay off the fines, illegal gains or money of equivalent value to the goods, articles and means of transport used for smuggling to be recovered before exit according to law, and fail to present the customs with an equivalent guarantee, the customs may make an assistance letter for preventing them from exit and inform the exit administrative authority to prevent them from going abroad.
The assistance letter for preventing them from exit shall be accompanied by the relevant legal documents such as the administrative penalty decision, and shall indicate the name, gender, date of birth, type and number of the entry and exit certificate of the person to be prevented from going abroad. Where the person to be prevented from going abroad is a foreigner or stateless person, the letter shall also indicate the English name of the person.
Article 111 Where any parties concerned or their legal representatives or principals pay off the fines, illegal gains or money of equivalent value to the goods, articles and means of transport used for smuggling to be recovered according to law, or have presented the customs with an equivalent guarantee, the customs shall make an assistance letter for removing the prevention from exit and inform the exit administrative authority in a timely manner.
Article 112 Where there is still a surplus after the deposit of the parties concerned is used to offset the fine or the detained goods, articles and means of transport are sold off at current value to offset the fine, the surplus shall be returned to them or the detention shall be lifted or the guarantee shall be discharged in a timely manner.
Article 113 Where, within three months as of the date of service of a written notice on removing the detention by the customs, any parties concerned fail to go through the formalities for returning the relevant goods, articles, means of transport or other properties without justifiable reasons, the customs shall make a public announcement.
Where, within 30 days as of the date of the public announcement, the parties concerned still fail to go through the formalities for returning the relevant goods, articles, means of transport or other properties, the customs may sell them off according to law and reserve the money obtained from the sale.
Where, after the warehousing fees and other relevant fees calculated as of the date of service of the written notice on removing the detention by the customs have been deducted from the money obtained from the sale, there is still a surplus, and the parties concerned fail to go through the formalities for returning the remaining money within one year as of the date of the public announcement of the customs, the customs shall turn over the surplus money to the state treasury.
Where, within one year as of the date of the public announcement of the customs, the parties concerned fail to go through the formalities for returning the relevant goods, articles, means of transport or other properties that have not been sold off, the customs shall dispose of them according to law.
Article 114 Where, within three months as of the date of service of the written notice for discharging guaranty by the customs, any parties concerned fail to go through the formalities for returning the relevant property or rights without justifiable reasons, the customs shall make a public announcement.
Where, within one year as of the date of the public announcement of the customs, the parties concerned fail to go through the formalities for returning the relevant property or rights as guarantee, the customs shall sell off or cash them according to law and turn them over to the state treasury.
Article 115 Where, after a party concerned has committed an illegal act, an enterprise is divided, merged or its assets are reorganized, etc., and a fine is imposed on the party concerned, the illegal gains are confiscated or the money of equivalent value to the goods, articles or means of transport used for smuggling is recovered according to law, the legal person or organization that assumes the rights and obligations of the party concerned shall be the party subject to enforcement.
Article 116 Where any party concerned refuses to accept the decision on administrative punishment and applies for administrative reconsideration or brings an administrative lawsuit, the execution of the administrative punishment shall not be suspended, unless it is otherwise prescribed by law.
Where the party concerned applies for administrative reconsideration or brings an administrative lawsuit, the amount of the additional fine shall not be calculated during the period of the administrative reconsideration or administrative lawsuit.
Article 117 Execution of the penalty shall be suspended under any of the following circumstances:
(1) the penalty decision may be illegal or improper;
(2) the people's court rules to suspend the execution after an application is filed with the people's court for compulsory execution;
(3) the administrative reconsideration organ or the people's court holds that it is necessary to suspend the execution; or
(4) other circumstances under which suspension of execution is deemed necessary by the customs.
Suspension of execution according to Item (1) of the preceding paragraph shall be subject to the approval of the person in charge of the customs.
When the circumstance for suspension of execution disappears, the customs shall resume the execution. Where enforcement fails to be resumed after three years of suspension of enforcement due to inability of the party concerned to perform, which causes no obvious social harm, the customs will no longer execute.
Article 118 Execution of the penalty shall be terminated under any of the following circumstances:
(1) the legal documents on which the execution is based have been revoked;
(2) a natural person as the party concerned dies without any estate available for execution or any person succeeding to its obligations;
(3) a legal person or any other organization as the party concerned is terminated according to law, without any property available for execution or any person succeeding to its obligations;
(4) it has been more than two years since the expiration of the time limit for implementation of the customs administrative penalty decision, and the customs still cannot finish the execution after taking various execution measures, unless an application is filed with the people's court for compulsory execution;
(5) an application for compulsory execution is filed with the people's court, and the execution cannot be finished within two years after the people's court rules to suspend the execution;
(6) the people's court rules to terminate the present execution procedure or the execution after an application is filed with the people's court for compulsory execution; or
(7) other circumstances under which termination of execution is deemed necessary by the customs.
Article 119 To apply to the people's court for compulsory execution, the customs shall file an application within three months after the expiration of the statutory time limit for the party concerned to bring a suit.
Where the customs approves the postponement of the payment of fines or the payment of fines by installments, the time limit for applying to the people's court for compulsory enforcement shall be calculated as of the day when the time limit for the postponement of the payment of fines or for the payment of fines by installments ends.
Chapter VIII Supplementary Provisions
Article 120 Where any law enforcement officer neglects his duties, plays favoritism and commits irregularities, abuses his power, or solicits or accepts property from others, he shall be given sanctions in accordance with the law; if a crime is constituted, he shall be subject to criminal liability in accordance with the law.
Article 121 Where there are special provisions in the customs rules regarding the procedures for handling administrative penalty cases, such provisions shall prevail.
Article 122 The procedures for the customs public security organs responsible for investigation of smuggling crimes to handle penalty cases for the violation of public security administration shall be governed by the Law of the People's Republic of China on Administrative Penalties for Public Security and the Provisions on the Procedures for Handling Administrative Cases by Public Security Authorities.
Article 123 Where any customs imposes an administrative penalty upon a foreigner, stateless person, foreign legal person or any other organization, the present Provisions shall apply.
Article 124 The power to interpret the present Provisions shall remain with the General Administration of Customs.
Article 125 The present Provisions shall come into force as of July 15, 2021, simultaneously repealing the Measures of the Customs of the People's Republic of China for Administrative Penalty Hearings promulgated under Decree No.145 of the General Administration of Customs on January 26, 2006 and revised under Decree No.218 of the General Administration of Customs on March 13, 2014, the Provisions of the Customs of the People's Republic of China on the Procedures for Handling Administrative Penalty Cases promulgated under Decree No.159 of the General Administration of Customs on March 2, 2007 and revised under Decree No.218 of the General Administration of Customs on March 13, 2014, and the Provisions of the Customs of the People's Republic of China on the Procedures for Handling Simple Administrative Penalty Cases promulgated under Decree No.188 of the General Administration of Customs on March 1, 2010.
