[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to goods imported or exported for specific purposes, and to materials donated for public welfare. The State Council will specify the exact items and enact rules on such reduction and exemption.

    边境小额贸易减征或者免征关税的范围和办法，由国务院或者国务院授权的机关规定。

The State Council or the department empowered by the State Council shall also specify the duty reduction or exemption items of small-scale border trade and draw up detailed rules on such reduction or exemption.

    第四十一条  依照前条规定减征或者免征关税进口的货物、物品，只能用于特定地区、特定企业或者特定用途，未经海关核准并补缴关税，不得移作他用。

[Article 41] All import goods and articles to which duty reduction or exemption is granted in accordance with the preceding article shall be used only in specified areas and enterprises and for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.

    第四十二条  本法第三十九条、第四十条规定范围以外的临时减征或者免征关税，由海关总署或者海关总署会同国务院财政部门按照国务院的规定审查批准。

Article 42. Temporary duty reduction or exemption not specified in Article 39 and 40 of this law shall be examined and approved by the General Customs Administration independently or jointly with the financial department under the State Council in accordance with the regulations of the State Council.

    第四十三条  经海关批准暂时进口或者暂时出口的货物，以及特准进口的保税货物，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳关税。

Article 43. Temporary duty exemption shall be granted for goods approved by the Customs as temporarily imported or exported items and for bonded goods imported by special permission after the consignee or the consignor of the goods submits to the Customs a guarantee or a deposit of an amount equal to the duties.

    第四十四条  进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。

[Article 44] Upon discovery of a short-or non-payment of Customs duty on import or export goods, or inbound or outbound articles after their release, the Customs shall collect the money payable from the obligatory duty payer within 1 year of the previous duty payment or the release of the goods or the articles. If the short-or non-payment of the duty is due to a breach of the Customs regulations by the obligatory duty payer, the Customs is entitled to recover the unpaid duty within 3 years.

    第四十五条  海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

[Article 45] Where an over-levy of duty is discovered, the Customs, shall refund the money without delay; the duty payer is entitled to ask the Customs for the refunding within 1 year of the date of duty payment.

    第四十六条  纳税义务人同海关发生纳税争议时，应当先缴纳税款，然后自海关填发税款缴纳证之日起三十日内，向海关书面申请复议，海关应当自收到复议申请之日起十五日内作出复议决定；纳税义务人对海关的复议决定不服的，可以自收到复议决定书之日起十五日内向海关总署申请复议；对海关总署作出的复议决定仍然不服的，可以自收到复议决定书之日起十五日内，向人民法院起诉。

[Article 46] Where the obligatory duty payer is involved in a dispute over duty payment with the Customs, he shall first make the payment of the duty and then apply to the Customs in writing for a reconsideration of the case within 30 days of the issuance of the duty memorandum. The Customs shall reach a decision within 15 days after receipt of the application. In case the obligatory duty payer still has objection against the decision, he is entitled to apply to the Customs General Administration for a reconsideration of the case within 15 days after receipt of the decision. If the decision of the Customs General Administration is still considered unacceptable, the obligatory duty payer may take legal action at the People's Court within 15 days after receipt of the decision.

                    第六章  法律责任   

CHAPTER VI LEGAL RESPONSIBILITIES

 第四十七条  逃避海关监管，有下列行为之一的，是走私罪：

[Article 47] Any one of the following acts to evade Customs control constitutes a crime of smuggling:

    （一）运输、携带、邮寄国家禁止进出口的毒品、武器、伪造货币进出境的，以牟利、传播为目的运输、携带、邮寄淫秽物品进出境的，或者运输、携带、邮寄国家禁止出口的文物出境的；

(1) To transport, carry or send by post into or out of the territory drugs, weapons and counterfeit currencies which are prohibited by the State from importation or exportation; to transport, carry or send by post obscene objects into or out of the territory aiming at commercial gain or dissemination, or to transport, carry or send by post out of the territory precious cultural relics which are prohibited by the State from exportation;

    （二）以牟利为目的，运输、携带、邮寄除前项所列物品外的国家禁止进出口的其他物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的，数额较大的；

(2) For the purpose of commercial gain, to transport, carry or send by post into or out of the territory the goods or articles which are not listed above but also prohibited by the State from importation or exportation, and goods and articles in relatively large quantities or of relatively high value which are restricted by the State from importation or exportation or subject to Customs duties in accordance with laws and regulations;

    （三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。

(3) To sell without Customs approval and payment of duties, the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value.

    以武装掩护走私的，以暴力抗拒检查走私货物、物品的，不论数额大小，都是走私罪。

Any armed smuggling of goods and articles or resistence by violence to Customs examination over smuggled goods and articles constitutes a crime of smuggling, regardless of the quantity or value of the goods and articles involved.

    犯走私罪的，由人民法院依法判处刑事处罚包括判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。

Criminal sanctions imposed by the People's Court on persons guilty

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