进出境运输工具改营境内运输，需向海关办理手续。

Inbound or outbound means of transport that change over to transport inside the territory of China shall go through the Customs formalities before hand as required.

    第十五条  沿海运输船舶、渔船和从事海上作业的特种船舶，未经海关同意，不得载运或者换取、买卖、转让进出境货物、物品。

[Article 15] Coastal vessels, fishing boats and special ships engaged in operation on sea shall not carry, exchange, purchase, or transfer the ownership of inbound or outbound goods and articles without prior Customs approval.

    第十六条  进出境船舶和航空器，由于不可抗力的原因，被迫在未设立海关的地点停泊、降落或者抛掷、起卸货物、物品，运输工具负责人应当立即报告附近海关。

[Article 16] Where an inbound or outbound vessel or aircraft is forced to call or land at places without a Customs office, or jettison or discharge goods at such places owing to force majeure, the officer of the carrier in charge shall report the matter to the nearby Customs without delay.

                    第三章  进出境货物   

CHAPTER III INBOUND AND OUTBOUND GOODS

第十七条  进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出境止，过境、转运和通运货物自进境起到出境止，应当接受海关监管。

[Article 17] All the following goods shall be subject to Customs control: import goods from the time of entering the territory of China till the completion of the Customs formalities, export goods from the time the Customs declaration is made right up to the time of leaving the territory, and goods in transit, transshipment and through shipment from the time they enter the territory up to the time they leave the territory.

    第十八条  进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证和有关单证。国家限制进出口的货物，没有进出口许可证的，不予放行，具体处理办法由国务院规定。

[Article 18] The consignee for import goods and consignor for export goods shall make an accurate declaration, submit the import or export license and the relevant papers and documents to the Customs. Without an import or an export license, goods subject to import or export control by the State shall not be released. Details shall be specified by the State Council.

    进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人除海关特准的外应当在装货的二十四小时以前，向海关申报。

Declaration with the Customs shall be made by the consignee for import goods within 14 days after the inbound means of transport declares its arrival and, unless specially approved by the Customs, 24 hours before loading for export goods by the consignor.

    进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。

Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.

    第十九条  进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为必要时，可以径行开验、复验或者提取货样。

[Article 19] All import and export goods shall be subject to Customs examination. While goods are being examined by the Customs, the consignee for import goods or consignor for export goods shall be present and responsible for moving the goods, opening and restoring the package. Where deemed necessary, the Customs may examine, re-examine the goods or take samples in the absence of the consignee or consignor.

    经收发货人申请，海关总署批准，其进出口货物可以免验。

 Upon the application of the consignee or consignor and being approved by the Customs General Administration, import or export goods may be exempted from examination.

    第二十条  除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。

[Article 20] Unless specially approved by the Customs, import and export goods shall be released only upon endorsement by the Customs after duties have been paid or a proper guarantee has been submitted.

    第二十一条  进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的，其进口货物由海关提取变卖处理。所得价款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物变卖之日起一年内，经收货人申请，予以发还；逾期无人申请的，不缴国库。

[Article 21] Where the consignee fails to declare with the Customs within 3 months from the date of declaration of the means of transport concerned, the goods shall be taken over and sold off by the Customs. The balance of the proceeds of the sale after deduction of expenses for transport, loading and discharging, storage, duties and taxes, may be returned to the consignee within one year upon application. If a claim is not made within the time limit, the money shall be turned over to the State Treasury.

    确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；

For inbound goods, which are proven to have been misdischarged or over-discharged, after being verified by the Customs, the necessary procedures for their reshipment back to the original destination or for their import shall be undertaken by the officer of the carrier in charge of the means of transport which carried them or the consignee or the consignor of the goods within 3 months from the date of discharging from the means of transport.

必要时，经海关批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。

The duration, when necessary, may be extended another 3 months upon Customs approval. If the formalities are not accomplished with the time limit, the goods shall be disposed of by the Customs in accordance with the preceding provision.

    前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。

In case that the above-mentioned goods are not suitable for storage over a long period of time, they shall be disposed of before the time limit by the Customs according to the actual situation.

    收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理；所得价款扣除运输、装卸、储存等费用后，上缴国库。

Import goods abandoned by the consignee or the owner with a statement to that effect shall be taken over and sold off by the Customs, and the proce

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