进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。

The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.

    接受委托办理报关手续的代理人，应当遵守本法对其委托人的各项规定。

The agent entrusted for Customs declaration purposes shall abide by all provisions of this Law applicable to the owner.

    第七条  海关工作人员必须遵守法律、法规，秉公执法，忠于职守，文明服务。

[Article 7] All Customs officers shall abide by the laws and regulations, enforce the law justly, be loyal to their duties and perform them in a manner as befits a public service.

    海关依法执行职务，任何单位和个人不得阻挠。

No units or individuals shall obstruct the Customs in performing its duties.

    海关执行职务受到抗拒时，执行有关任务的公安机关和人民武装警察部队应当予以协助。

Where such obstruction occurs while the Customs officer performs his duty, the public security organs and the troop of the People's Armed Police responsible for such matters shall provide assistance.

                  第二章  进出境运输工具   

CHAPTER II INBOUND AND OUTBOUND MEANS OF TRANSPORT

第八条  进出境运输工具到达或者驶离设立海关的地点时，运输工具负责人应当向海关如实申报，交验单证，并接受海关监管和检查。

[Article 8] When inbound and outbound means of transport call at or intend to leave a place where a Customs office is located, the carrier shall make an accurate declaration, lodge or present papers and documents to the Customs and be subject to Customs control.

    停留在设立海关的地点的进出境运输工具，未经海关同意，不得擅自驶离。

All inbound and outbound means of transport that stop or berth at a place where a Customs office is located shall not depart without prior approval by the Customs.

    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的，应当符合海关监管要求，办理海关手续；未办结海关手续的，不得改驶境外。

Before any inbound or outbound means of transport intends to move from one Customs point to another, requirements for Customs control shall be met, Customs formalities shall be followed and any deviation to foreign territory before it is cleared by the Customs is prohibited.

    第九条  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，应当按照交通主管机关规定的路线行进；交通主管机关没有规定的，由海关指定。

[Article 9] Inbound means of transport pending declaration to the Customs after entering the territory and outbound means of transport pending to leave the territory after being cleared by the Customs shall both move along the route specified by the competent communications organs or the Customs in case the communications organs have no such specification.

    第十条  进出境船舶、火车、航空器到达和驶离时间、停留地点、停留期间更换地点以及装卸货物、物品时间，运输工具负责人或者有关交通运输部门应当事先通知海关。

[Article 10] The time of arrival or departure, the place of stay, any moving during their stay and the time for loading or discharging the cargoes or articles of all inbound and outbound vessels, trains and aircraft shall be notified in advance to the Customs by the carrier or related communications and transport units.

    第十一条  运输工具装卸进出境货物、物品或者上下进出境旅客，应当接受海关监管。

[Article 11] The loading and discharging of inbound and outbound cargoes and articles, the embarking and disembarking of inbound and outbound passengers from or to the means of transport shall be carried out under Customs control.

    货物、物品装卸完毕，运输工具负责人应当向海关递交反映实际装卸情况的交接单据和记录。

Upon the completion of loading or discharging of such goods and articles, the carrier shall submit to the Customs the delivery receipt and records containing the actual situation.

    上下进出境运输工具的人员携带物品的，应当向海关如实申报，并接受海关检查。

Articles carried by the person embarking or disembarking the inbound and outbound means of transport shall be declared to the Customs accurately and subject to Customs examination.

    第十二条  海关检查进出境运输工具时，运输工具负责人应当到场，并根据海关的要求开启航室、房间、车门；有走私嫌疑的，并应当开拆可能藏匿走私货物、物品的部位，搬移货物、物料。

[Article 12] While the inbound or outbound means of transport is being searched by the Customs, the officer in charge of the carrier shall be present and the hatches of holds and the doors of cabins, rooms and vehicles shall remain open as required by the Customs. In case that smuggling is suspected, the compartment where smuggled goods may be stored shall be dismantled and the goods or materials shall be removed.

    海关根据工作需要，可以派员随运输工具执行职务，运输工具负责人应当提供方便。

Where deemed necessary, the Customs may dispatch officers to perform duties on board the means of transport and the officer in charge of the carrier shall render the necessary assistance or facilities.

    第十三条  进境的境外运输工具和出境的境内运输工具，未向海关办理手续并缴纳关税，不得转让或者移作他用。

[Article 13] Inbound means of transport of foreign registry and outbound means of transport of domestic registry shall not have their ownership transferred or used for other purposes before having gone through the Customs formalities and their Customs duties paid.

    第十四条  进出境船舶和航空器兼营境内客、货运输，需经海关同意，并应当符合海关监管要求。

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