[Article 31] Inbound and outbound articles sent by post shall be delivered or handed over only after they have been examined and released by the Customs.

    第三十二条  经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。

[Article 32] Inbound or outbound articles registered with the Customs and temporarily exempted from Customs duty upon approval shall be brought out or into the territory again by the person on his own.

    过境人员未经海关批准，不得将其所带物品留在境内。

Persons passing through the territory shall not leave behind the articles they carry in the territory without Customs approval.

    第三十三条  进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本法第二十一条的规定处理。

[Article 33] Inbound and outbound articles that are abandoned by the owner with a statement, unclaimed for which Customs formalities are not completed within the specified time limit, or postal articles which can neither be delivered nor sent back, shall be disposed of by the Customs in accordance with Article 21 of this Law.

    第三十四条  享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境，依照《中华人民共和国外交特权与豁免条例》的规定办理。

[Article 34] Inbound and outbound articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunity shall be dealt with in accordance with the Regulations on Diplomatic Privileges and Immunity of the People's Republic of China.

                    第五章  关  税   

CHAPTER V CUSTOMS DUTIES

 第三十五条  准许进出口的货物、进出境的物品，除本法另有规定的外，由海关依照进出口税则征收关税，进出口税则应当公布。

[Article 35] Unless otherwise provided for in this Law, Customs duties shall be collected in accordance with the Import and Export Tariff (schedules) on goods permitted to be imported or exported and articles permitted to enter or leave the territory. The Tariff shall be made public.

    第三十六条  进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。

[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.

第三十七条  进出口货物的纳税义务人，应当自海关填发税款缴纳证的次日起七日内缴纳税款；逾期缴纳的，由海关征收滞纳金。

[Article 37] The obligatory duty payer of import or export goods shall pay the amount levied within 7 days following the date of issuance of the duty memorandum. At the expiration of this time-limit, a fee for delayed payment shall be collected by the Customs.

超过三个月仍未缴纳的，海关可以责令担保人缴纳税款或者将货物变价抵缴；必要时，可以通知银行在担保人或者纳税义务人存款内扣缴。

Where the delay exceeds 3 months, the Customs may either instruct the guarantor to pay the duty or sell off the goods for compensation. When deemed necessary, the Customs may request the bank to deduct the amount of duties from the deposits of the guarantor or the obligatory duty payer.

    进出境物品的纳税义务人，应当在物品放行前缴纳税款。

The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.

第三十八条  进口货物以海关审定的正常到岸价格为完税价格，出口货物以海关审定的正常离岸价格扣除出口税为完税价格。

[Article 38] The price for duty assessment of import goods shall be the normal CIF price, which shall be recognized by the Customs; the price for duty assessment of export goods shall be the FOB price, which shall be recognized by the Customs, minus the export duty.

到岸价格和离岸价格不能确定时，完税价格由海关估定。

Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.

进出境物品的完税价格，由海关确定。

The duty-paying value of an inward or outward article shall be fixed by the Customs

    第三十九条  下列进出口货物、进出境物品，减征或者免征关税：

[Article 39] Duty reduction or exemption shall be granted for the import and export goods and inbound and outbound articles listed below:

    （一）无商业价值的广告品和货样；

(1) Advertising matters and trade samples of no commercial value;

    （二）外国政府、国际组织无偿赠送的物资；

(2) Materials by foreign governments or international organizations;

    （三）在海关放行前遭受损坏或者损失的货物；

(3) Goods suffering damage or loss prior to Customs release;

    （四）规定数额以内的物品；

(4) Articles of a quantity or value below the fixed limit;

    （五）法律规定减征、免征关税的其他货物、物品；

(5) Other goods and articles enjoying duty reduction or exemption in accordance with the laws and regulations;

    （六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。

(6) Goods and articles enjoying duty reduction or exemption in accordance with the international treaties to which the People's Republic of China is either a contracting or an acceding party.

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