中华人民共和国海关法

CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA

第一条  为了维护国家的主权和利益，加强海关监督管理，促进对外经济贸易和科技文化交往，保障社会主义现代化建设，特制定本法。

[Article 1] This Law has been formulated with a view of safeguarding national sovereignty and interests, strengthening Customs control, promoting exchanges in the areas of economy, trade, science, technology and culture with foreign countries and protecting the construction of socialist modernization.

    第二条  中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。

[Article 2] The Customs of the People's Republic of China is a state organ responsible for the control over inbound and outbound activities through the Customs territory.

海关依照本法和其他有关法律、法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。

The Customs shall, in accordance with this Law and other related laws and regulations, exercise control over the inbound and outbound means of transport, goods, traveller's luggage, and postal items and other articles (hereinafter referred to as inbound and outbound means of transport, goods and articles); collect Customs duties and other taxes and fees; prevent smuggling; compile Customs statistics and deal with other Customs affairs.

    第三条  国务院设立海关总署，统一管理全国海关。

[Article 3] The State Council establishes the Customs General Administration to govern uniformly all Customs in the country.

    国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系不受行政区划的限制。

The State establishes the customs at the ports open to foreign countries and other localities where Customs affairs are concentrated. Administratively Customs offices are not subordinate to the government administration of various levels.

    海关依法独立行使职权，向海关总署负责。

The local Customs shall perform its functions and exercise its powers independently and be accountable only to the Customs General Administration.

    第四条  海关可以行使下列权力：

[Article 4] The Customs is invested with the following powers:

    （一）检查进出境运输工具，查验进出境货物、物品；对违反本法或者其他有关法律、法规的，可以扣留。

(1) To check the inbound and outbound means of transport, examine inbound and outbound goods and articles; to detain those in violation of this Law or other related laws and regulations;

    （二）查阅进出境人员的证件；查问违反本法或者其他有关法律、法规的嫌疑人，调查其违法行为。

(2) To verify the papers and identifications of inbound and outbound personnel; to interrogate those suspected of violating this Law or other related laws and regulations, and to investigate their illegal activities;

    （三）查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单据、记录、文件、业务函电、录音录像制品和其他资料；对其中与违反本法或者其他有关法律、法规的进出境运输工具、货物、物品有牵连的，可以扣留。

(3) To examine or make copy of contracts, invoices, accounts, bills, records, documents, business letters, tape recordings, video recordings and other data which are related to the inbound and outbound means of transport, goods and articles; to detain those connected with the means of transport, goods and articles which are involved in violations of this Law or other laws and regulations;

    （四）在海关监管区和海关附近沿海沿边规定地区，检查有走私嫌疑的运输工具和有藏匿走私货物、物品嫌疑的场所，检查走私嫌疑人的身体；对走私罪嫌疑人，经关长批准，可以扣留移送司法机关，扣留时间不超过二十四小时，在特殊情况下可以延长至四十八小时。

(4) To search the means of transport suspected of smuggling and storage places suspected of concealment of smuggled goods and to search those persons suspected of smuggling within the Customs surveillance zone and specified border and coastal areas near a Customs office. Upon the approval of the director of the Customs house, to detain the suspected smuggler and hand him over to the judicial organ. The duration of detention shall not exceed 24 hours under normal circumstances, but it may be extended to 48 hours in special cases.

    海关附近沿海沿边规定地区的范围，由海关总署和国务院公安部门会同有关省级人民政府确定。

The range of the specified border and coastal areas shall be defined by the Customs General Administration in conjunction with the Ministry of Public Security and provincial governments concerned.

    （五）进出境运输工具或者个人违抗海关监管逃逸的，海关可以连续追至海关监管区和海关附近沿海沿边规定地区以外，将其带回处理。

(5) To pursue and seize those inbound and outbound means of transport, or persons defying and escaping from Customs control, the pursuit of which may be continued beyond the Customs surveillance zone or the specified nearby border and coastal areas so that the transport means or persons in question may be booked and dealt with according to the proper procedures.

    （六）海关为履行职责，可以配备武器。海关工作人员佩带和使用武器的规则，由海关总署会同国务院公安部门制定，报国务院批准。

(6) The Customs may be provided with fire arms for performing its duty. The rules governing the bearing and using of fire arms by the Customs officer shall be drawn up by the Customs General Administration in conjunction with the Ministry of Public Security and approved by the State Council.

    第五条  进出境运输工具、货物、物品，必须通过设立海关的地点进境或者出境。在特殊情况下，需要经过未设立海关的地点临时进境或者出境的，必须经国务院或者国务院授权的机关批准，并依照本法规定办理海关手续。

[Article 5] All inbound and outbound means of transport, goods, articles shall enter or leave the country at places (points) where a Customs office is located. Where temporary inbound or outbound passage at a place without a Customs office is requested in a special case, permission shall have to be obtained from the State Council or a department empowered by the State Council and the Customs formalities shall be followed in accordance with relevent provisions of this Law.

    第六条  进出口货物，除另有规定的外，由海关准予注册的报关企业或者有权经营进出口业务的企业负责办理机关纳税手续。上述企业的报关员应当经海关考核认可。

[1] [2] [3] [4] [5] [6] [7] [8] [9] 下一页