企业事业单位、国家机关、社会团体犯走私罪的，由司法机关对其主管人员和直接责任人员依法追究刑事责任；对该单位判处罚金，判处没收走私货物、物品、走私运输工具和违法所得。

Where an enterprise, an undertaking, a government department or a social organization commits a crime of smuggling, criminal sanctions shall be imposed on the person in charge and the person directly responsible for the offence by the judicial organ, a fine and confiscation of the smuggled goods and articles, the means of transport carrying them and the illegal incomes obtained therefrom may also be imposed on such unit.

    第四十八条  有本法第四十七条第（二）、（三）项所列行为之一，走私货物、物品数额不大的，或者携带、邮寄淫秽物品进出境不构成走私罪的，由海关没收货物、物品、违法所得，可以并处罚款。

[Article 48] If the smuggled goods and articles involved in one of the acts listed under 2 and 3 of Article 47 of this Law are not large in quantity, nor high in value or where the carrying or sending by post of obscene objects into or out of the territory does not yet constitute a crime of smuggling, the Customs, while confiscating the goods, articles or illegal incomes obtained therefrom, may at the same time impose a fine on the person concerned.

    第四十九条  有下列行为之一的，按走私罪论处，依照本法第四十七条的规定处罚：

[Article 49] Any of the following acts shall be dealt with as a crime of smuggling and punishable in accordance with the provisions of Article 47 of this Law:

    （一）直接向走私人非法收购国家禁止进口的物品的，或者直接向走私人非法收购走私进口的其他货物、物品，数额较大的；

(1) To purchase directly and illegally from the smuggler articles which are prohibited by the State from importation, or to purchase directly and illegally from the smuggler other smuggled goods and articles in relatively large quantities or of relative high value.

    （二）在内海、领海运输、收购、贩卖国家禁止进出口的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，数额较大，没有合法证明的。

(2) To transport, purchase or sell on coastal or territorial waters articles which are prohibited by the State from importation and exportation, or transport, purchase or sell without legal certification goods and articles which are restricted by the State from importation or exportation in relatively large quantities or of relatively high value.

    有前款所列行为之一，尚不构成走私罪的，依照本法第四十八条的规定处罚。

Where an act listed above does not yet constitute a crime of smuggling, the provisions concerning punishments under Article 48 shall be applied.

    第五十条  个人携带、邮寄超过合理数量的自用物品进出境，未向海关申报的，责令补缴关税，可以处以罚款。

[Article 50] Any individual who carries or sends by post articles for personal use into or out of the territory in a quantity exceeding the reasonable limit and fails to declare them to the Customs shall be made to pay the duties and a fine.

    第五十一条  有下列违反本法关于海关监管规定的行为之一的，可以处以罚款：

[Article 51] A penalty may be imposed for any of the following acts which violate the regulations on Customs control:

    （一）运输工具不经设立海关的地点进出境的；

(1) For a means of transport, to enter or leave the territory at a place without Customs office;

    （二）不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的；

(2) Failure to inform the Customs of the arrival and the departure time of the means of transport and the place of its intended stay or any change of the place during its stay;

    （三）进出口货物、物品或者过境、转运、通运货物向海关申报不实的；

(3) Failure to declare to the Customs accurately the import and export goods and the transit, transshipment and through goods;

    （四）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；

(4) Failure to submit to the checking and examination by the Customs of the means of transport, goods and articles in accordance with relevant regulations;

    （五）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；

(5) For an inbound or outbound means of transport, to load or unload inbound or outbound goods and articles, or to embark and disembark passengers without Customs approval;

    （六）在设立海关的地点停留的进出境运输工具未经海关同意，擅自驶离的；

(6) For an inbound or outbound means of transport staying at a place where a Customs office is located, to leave without Customs approval;

    （七）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，尚未办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的；

(7) For inbound or outbound means of transport intended from one place having a Customs office to another place having a Customs office, to move out of the territory or to a point in the territory where there is no Customs office before completing the clearance formalities and obtaining the Customs approval.

    （八）进出境运输工具，未经海关同意，擅自兼营或者改营境内运输的；

(8) For an inbound and outbound means of transport, to engage concurrently in, or change to, water transport within the territory without Customs approval;

    （九）由于不可抗力的原因，进出境船舶和航空器被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品，无正当理由，不向附近海关报告的；

(9) For an inbound or outbound vessel or aircraft which by force majeure stops or lands at a place without a Customs office, or jettisons or discharges the cargo in the territory, to fail to report to the Customs nearby without a valid reason;

    （十）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押或者转让海关监管货物的；

(10) To open, pick up, deliver, forward, replace, repack, mortgage or transfer goods that are under Customs control without Customs approval;

    （十一）擅自开启或者损毁海关封志的；

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