(Adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress and promulgated by Order No. 51 of the President of the People’s Republic of China on January 22, 1987, amended in accordance with the Decision on Amending the Customs Law of the People's Republic of China adopted at the 16th Meeting of the Standing Committee of the Ninth National People's Congress on July 8, 2000)

Contents

Chapter I General Provisions

Chapter II Inward and Outward Means of Transport

Chapter III Inward and Outward Goods

Chapter IV Inward and Outward Articles

Chapter V Customs Duties

Chapter VI Customs Bond

Chapter VII Supervision over Law-Enforcement

Chapter VIII Legal Responsibilities

Chapter IX Supplementary Provisions

Chapter I General Provisions

Article 1 This Law is formulated for the purpose of safeguarding State sovereignty and national interests, strengthening supervision and control by the Customs, promoting exchanges with foreign countries in economic affairs, trade, science, technology and culture, and ensuring socialist modernization.

Article 2 The Customs of the People's Republic of China is a State organ responsible for supervision and control over all arrivals in and departures from the Customs territory (hereinafter referred to as the territory in short). It shall, in accordance with this Law and other related laws and administrative regulations, exercise control over the means of transport, goods, travellers' luggage, postal items and other articles entering or leaving the territory (hereinafter referred to as inward and outward means of transport, goods and articles in short), collect Customs duties and other taxes and fees, prevent and suppress smuggling, prepare Customs statistics and handle other Customs operations.

Article 3 The State Council sets up the General Customs Administration, which exercises unified administration of the Customs offices throughout the country.

Customs offices are set up by the State at ports open to foreign trade and at places where concentrated Customs operations are required for supervision and control. The subordination of one Customs office to another shall not be restricted by administrative divisions.

The Customs offices exercise their functions and powers independently in accordance with law and are accountable to the General Customs Administration.

Article 4 In the General Customs Administration, the State sets up a special police department, which is in charge of the investigation of offences of smuggling and is staffed with professional anticontraband policemen, who are responsible for conducting investigations, making detentions and arrests, and carrying out preliminary inquiries into smuggling cases under the jurisdiction of the said department.

The police department responsible for the investigation of smuggling offences shall, in accordance with the Criminal Procedure Law of the People's Republic of China, perform its duties of conducting investigations, making detentions and arrests and carrying out preliminary inquiries.

The police department responsible for the investigation of smuggling offences may, in accordance with the relevant regulations of the State, set up its branch offices, which shall, in accordance with law, hand over to the competent People's Procuratorate for prosecution the smuggling cases which are under their jurisdiction and the investigation of which they have completed.

Local public security organs at different levels shall cooperate with the Customs police department responsible for the investigation of smuggling offences in the latter's performance of its duties in accordance with law.

Article 5 The State maintains an anti-contraband mechanism under which joint action is to be taken, smuggling cases are to be handled in a unified manner and smuggling is to be suppressed in an all-round way. The Customs is responsible for mobilizing, coordinating and regulating efforts against smuggling. The regulations in this regard shall be formulated separately by the State Council.

Smuggling cases discovered by relevant administrative law-enforcement departments and involving administrative penalties shall by handed over to the Customs for its handling in accordance with law; suspected offences shall be transferred to the Customs police department responsible for the investigation of smuggling offences and local public security organs to be dealt with according to the division of their jurisdiction and to legal procedures.

Article 6 The Customs shall exercise the following powers:

(1) to check inward and outward means of transport, examine inward and outward goods and articles, and detain those entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;

(2) to examine the identification documents of persons entering or leaving the territory, interrogate the persons suspected of violating this Law or other relevant laws and administrative regulations and investigate the illegal activities of such persons;

(3) to examine and duplicate contracts, invoices, account books, bills, records, documents, business letters and cables, audio and video products and other material that are related to the inward and outward means of transport, goods and articles, and detain those involved in the means of transport, goods or articles entering or leaving the territory in violation of this Law or other relevant laws and administrative regulations;

(4) to search, within a Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, the means of transport suspected of being involved in smuggling, and the places suspected of concealing smuggled goods and articles, and search the body of the persons suspected of smuggling; to detain, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, the means of transport, goods or articles suspected of being involved in smuggling, and the persons suspected of being guilty of smuggling; the length of time for detention of the persons suspected of being guilty of smuggling shall be not longer than 24 hours, which may be extended to 48 hours under special circumstances.

When investigating smuggling cases beyond the Customs surveillance zone and the specified coastal or border area in the vicinity of a Customs office, the Customs may, with the approval of the director of a Customs office directly under the General Customs Administration or the director of a Customs office subordinate to and authorized by the former, search the means of transport suspected of being involved in smuggling and, with the exception of citizens' residence, the places suspected of concealing smuggled goods or articles, which shall be conducted in the presence of the parties concerned. Where the parties fail to show up, the Customs may effect the search in the presence of witnesses and may detain the means of transport, goods or articles suspected of smuggling which is supported by evidence.

The specified coastal or border area in the vicinity of a Customs office shall be delimited by the General Customs Administration and the public security department under the State Council in conjunction with the relevant people's government at the provincial level;

(5) When investigating smuggling cases, the Customs may, with the approval of the director of a Customs office directly under the General Customs Administration or the director of the Customs office subordinate to and authorized by the former, check up on the bank accounts and remittances the suspected entities and persons have in financial institutions or postal services;

(6) to chase the means of transport or persons defying and escaping from Customs control to places beyond a Customs surveillance zone or the specified coastal or border area in the vicinity of a Customs office and bring them back to be dealt with;

(7) to be provided with arms for the performance of its duties. Rules governing the carrying and use of arms by Customs officers shall be formulated by the General Customs Administration in conjunction with the public security department under the State Council and submitted to the State Council for approval; and

(8) to exercise other powers given to the Customs by law and administrative regulations.

Article 7 Local authorities and all departments shall support the Customs offices in exercising their functions and powers according to law; they may not illegally interfere in the Customs enforcement of law.

Article 8 All inward and outward means of transport, goods and articles shall enter or leave the territory at a place where there is a Customs office. Under special circumstances where it is necessary to enter or leave the territory temporarily at a place where there is no Customs office, the matter shall be subject to approval by the State Council or the department authorized by it, and Customs formalities shall be duly completed in accordance with this Law.

Article 9 Unless otherwise provided for, the declaration of import or export goods and the payment of duties may be made by the consignees or consigners themselves, and such formalities may also be completed by their entrusted Customs brokers that have registered with the permission of the Customs.

The declaration of inward and outward articles and payment of duties on them may be made by the owners of the articles themselves or by the persons they have entrusted with the work.

Article 10 Any Customs broker entrusted by the consignee or consigner for import or export goods to complete Customs formalities in the name of the principal shall produce to the Customs a letter of authorization signed by the principal and abide by all the provisions of this Law governing the principal.

Where a Customs broker entrusted by the consignee or consigner for import or export goods and completes the Customs formalities in its own name, it shall bear the same legal liability as the consignee or consigner shall do.

The principal that entrusts a Customs broker to complete the Customs formalities shall provide the broker with true information regarding the items it entrusts the broker to declare to the Customs. The Customs broker so entrusted shall, as appropriate, verify the authenticity of the information provided by the principal.

Article 11 The consignees or consigners for import or export goods and the Customs brokers engaged in Customs declaration shall register with the Customs according to law. Individuals engaged in Customs declaration are required to obtain the qualifications in this field in accordance with law. No broker that has not registered with the Customs in accordance with law and no individual that has not obtained the qualifications for Customs declaration may engage in work in this field.

No Customs brokers or individuals engaged in Customs declaration may illegally make Customs declaration on behalf of others or go beyond their scope of business.

Article 12 When the Customs performs its duty in accordance with law, the entity or individual concerned shall give true answers to inquiries made by the Customs and be cooperative. No entity or individual may obstruct the Customs in the course of performing its duty.

Where Customs officers meet with violent resistance while performing their duty, public security organs and the People's Armed Police units performing related tasks shall provide assistance.

Article 13 The Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.

All entities and individuals shall have the right to report to the Customs activities violating the provisions of this Law.

The Customs shall give moral encouragement or material rewards to entities or individuals that perform meritorious deeds in reporting offences against this Law or helping to track down and seize the offenders.

The Customs shall keep the reporters secret.

Chapter II Inward and Outward Means of Transport

Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make a truthful declaration to the Customs, submit the relevant papers for examination and accept Customs control and inspection.

The inward and outward means of transport staying at a place with a Customs office shall not depart from it without permission by the Customs.

Before an inward or outward means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with the control requirements of the Customs and complete Customs formalities. No means of transport may change its course and leave the territory unless it has cleared the Customs.

Article 15 The inward means of transport which has entered the territory but has not made its declaration to the Customs or the outward means of transport which has cleared the Customs but has not left the territory shall move along the routes specified by competent communications authorities. In the absence of such specifications, the routes shall be designated by the Customs.

Article 16 The Customs shall be notified in advance either by the person in charge of the means of transport or by the relevant transport and communications department of such details as when an inward or outward vessel, train or aircraft will arrive and depart, where it will stay, where it will move to during its stay and when the loading or unloading of goods and articles will take place.

Article 17 The loading and unloading of export and import goods and articles onto and from any means of transport and the embarking and disembarking of its passengers shall be subject to Customs control.

Upon completion of such loading and unloading, the person in charge of the means of transport shall submit to the Customs documents and records which reflect the actual situation of the loading and unloading.

Articles carried by individuals embarking on or disembarking from an outward or inward means of transport shall be truthfully declared to the Customs and be subject to Customs inspection.

Article 18 When an inward or outward means of transport is being inspected by the Customs, the person in charge of the means of transport shall be present, and open the holds, cabins, rooms or doors of the means of transport at the request of the Customs. Where smuggling is suspected, the person in charge of the means of transport shall also open or dismantle the part thereof which may conceal smuggled goods and articles or move the goods and materials.

Where work requires, the Customs may dispatch officers to perform duties on board the means of transport. The person in charge of the means of transport shall provide them with conveniences.

Article 19 No inward means of transport belonging to countries or regions outside the territory nor outward means of transport belonging to entities inside the territory may be transferred or devoted to other uses prior to completion of Customs formalities and payment of Customs duties.

Article 20 For inward and outward vessels and aircraft to concurrently engage in transportation of goods and passengers within the territory, Customs approval shall be obtained and requirements for Customs control shall be fulfilled.

Customs formalities shall be completed for an inward and outward means of transport to shift to transport business within the territory.

Article 21 No coastal transport vessels, fishing boats or ships engaged in special operations at sea may, without approval of the Customs, carry, obtain on an exchange basis, purchase, sell or transfer inward or outward goods and articles.

Article 22 When, owing to force majeure, an inward or outward vessel or aircraft anchors, lands, jettisons or discharges goods or articles at a place without a Customs office, the person in charge of the means or transport shall immediately report to the Customs office nearby.

Chapter III Inward and Outward Goods

Article 23 Import goods, throughout the period from the time of arrival in the territory to the time of Customs clearance, export goods, throughout the period from the time of declaration to the Customs to the time of departure from the territory, and transit, transshipment and through goods, throughout the period from the time of arrival in the territory to the time of departure from the territory shall be subject to Customs control.

Article 24 The consignee for import goods and the consigner for export goods shall make a truthful declaration and submit the import or export license and relevant papers to the Customs for inspection. In the absence of an import or export license, no goods whose importation is restricted by the State may be released. Specific measures for handling such matters shall be formulated by the State Council.

Declaration of import goods shall be made to the Customs by the consignee within 14 days from the date of the declaration of the arrival of the means of transport, and declaration of export goods shall be made by the consigner upon the arrival of the goods at the Customs surveillance zone and 24 hours prior to loading, unless otherwise specially approved by the Customs.

Where the consignee fails to declare the import goods within the time limit prescribed in the preceding paragraph, a fee for delayed declaration shall be imposed by the Customs.

Article 25 Declaration forms made of paper or electronic means shall be used for completing Customs formalities for import and export goods.

Article 26 After acceptance by the Customs, the declaration forms and documents as well as their contents may not be changed or withdrawn unless the reason given is really justifiable and the Customs approves.

Article 27 Prior to declaration, the consignee for the import goods may, upon approval of the Customs, check the goods or draw samples. Samples of goods that need to be quarantined according to law shall be drawn after the goods pass the quarantine.

Article 28 All import and export goods shall be subject to Customs examination. While the examination is being carried out, the consignee for the import goods or the consigner for the export goods shall be present and responsible for moving the goods and opening and restoring the package. The Customs may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consigner whenever it considers this necessary.

Import and export goods may be exempted from examination if an application has been made by the consignee or consigner and approved by the General Customs Administration.

Article 29 Unless specially approved by the Customs, import and export goods shall be released upon the Customs endorsement only after the consignee or consigner has paid the duties or provided a bond.

Article 30 Where the consignee for import goods fails to declare the import goods to the Customs within three months from the date of the declaration of the arrival of the means of transport, the goods shall be taken over and sold off by the Customs in accordance with law. After the costs of transport, loading, unloading and storage and the duties and taxes are deducted from the money obtained from the sale, the remaining sum, if any, shall be returned to the consignee provided that he submits an application to the Customs within one year from the date of the sale of the goods; the remaining sum for those goods the importation of which is restricted by the State and a license for which is required but cannot be provided shall not be returned. In cases where nobody applies within the time limit or the sum is not to be returned, the money shall be turned over to the State Treasury.

For inward goods that are misdischarged or over-discharged, which is confirmed by the Customs, the person in charge of the means of transport carrying the goods or the consignee or the consigner shall, within three months from the date the goods are discharged, complete the necessary formalities for taking out of the territory or importing such goods. When necessary, an extension of three months may be granted upon approval by the Customs. Where the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the provisions in the preceding paragraph.

Where goods mentioned in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of them before the expiration of the the time limit.

Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the Customs in accordance with law. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.

Article 31 Goods that are temporarily imported or exported with the approval of the Customs shall be exported or imported within six months. Under special circumstances an extension may be granted with the approval of the Customs.

Article 32 Anyone who wishes to engage in storing, processing, assembling, exhibiting, transporting or consigning bonded goods or running duty free shops shall meet the requirements for Customs control and obtain approval from and register with the Customs.

For the transfer of ownership of the bonded goods, their shift to other places, or their entering or leaving the bonded premises, relevant Customs formalities shall be completed, and the matter shall be subject to Customs control and examination.

Article 33 Enterprises that are engaged in processing trade are required to register with the Customs with the relevant documents of approval and contracts for processing trade. The material consumption per finished product for the processing trade shall be assessed and fixed by the Customs in accordance with relevant regulations.

The finished products for processing trade shall be exported within the specified time limit. For those imported materials used for the purpose that are bonded with approval given in accordance with State regulations, formalities for the records of bond shall be written off with the Customs; where duties are collected in advance, formalities for the drawback of the duties paid shall be completed with the Customs in accordance with law.

Where the bonded materials imported for processing trade or the finished products that are, for one reason or another, sold on the domestic market instead of exported, the Customs shall, on the basis of the documents of approval for domestic marketing and in accordance with law, levy duties on the said imported materials. For materials the importation of which is restricted by State regulations, certificates of import license shall, in addition, be produced to the Customs.

Article 34 Control over the special Customs surveillance zones, such as the bonded areas established in the territory of the People's Republic of China with the approval of the State Council, shall be exercised by the Customs in accordance with relevant State regulations.

Article 35 Customs formalities for import goods shall be completed by the consignee at the Customs office at the place where the goods enter the territory; those for export goods shall be completed by the consigner at the Customs office at the place where the goods depart from the territory.

If applied for by the consignee or the consigner and approved by the Customs, Customs formalities for import goods may be completed at the named place of destination where there is a Customs office, and those for export goods at the place of departure where there is a Customs office. The transport of such goods from one place with a Customs office to another shall comply with the control requirements of the Customs. When necessary, the goods may be transported under the escort of the Customs.

Where the goods are transported into or out of the territory by means of electric cables, pipelines or other special means of conveyance, the entities concerned shall, at regular intervals, declare to the designated Customs office and complete Customs formalities as required.

Article 36 All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the Customs office at the place where the goods enter the territory, and shall be shipped out of the territory within the specified time limit.

The Customs may examine such goods whenever it considers this necessary.

Article 37 Without permission of the Customs, no goods under Customs control may be opened, taken, delivered, forwarded, transposed, repacked, mortgaged, hypothecated or held as a lien, nor may their ownership be transferred or their labels replaced, nor may they be used for other purposes or disposed of by other means.

No seals affixed by the Customs may be opened or broken by any person without Customs authorization.

Before a People's Court proceeds to make a judgement or ruling with regard to the goods under Customs control or an administrative law-enforcing authority concerned makes a decision to dispose of such goods, it shall order the person concerned to complete all necessary Customs formalities.

Article 38 The enterprises engaged in storing goods that are under Customs control shall register with the Customs and complete the formalities for receipt and delivery of goods in accordance with Customs regulations.

The storage of goods under Customs control at a place outside a Customs surveillance zone shall be subject to Customs approval and control.

Where the provisions of the two preceding paragraphs are violated or damage or loss is caused to the goods under Customs control during the period when the said goods are being kept, unless caused by force majeure, the person who is obligated to keep the goods shall perform the obligation of paying the appropriate duties and bear legal liability.

Article 39 Control measures for inward and outward containers, for the salvage of inward and outward goods and sunken vessels, for inward and outward goods involved in small volumes of border transactions and for inward and outward goods not specified in this Law shall be separately formulated by the General Customs Administration on its own or in conjunction with the departments concerned under the State Council.

Article 40 With regard to inward and outward goods and articles which are banned or restricted by State regulations, the Customs shall exercise control over them in accordance with laws, administrative regulations, regulations laid down by the State Council, or regulations laid down by the relevant departments under the State Council as authorized by laws or administrative regulations. Specific measures for such control shall be formulated by the General Customs Administration.

Article 41 The origin of inward and outward goods shall be determined in accordance with the State rules of origin.

Article 42 Import and export goods shall be classified in accordance with the State regulations regarding the classification of commodities.

The Customs may ask the consignee for import goods and the consigner for export goods to provide it with information needed for determining their classification. Whenever necessary, the Customs may make arrangements for analysis and inspection and take the results it confirms as the basis for classification.

Article 43 The Customs may, on the basis of the written application submitted by the person engaged in foreign trade, make an administrative ruling in advance regarding such matters as classification of the goods to be imported or exported.

The administrative ruling regarding the classification of commodities shall be applicable to similar goods to be imported or exported.

The administrative ruling regarding such matters as the classification of commodities made by the Customs shall be promulgated.

Article 44 The Customs shall, in accordance with laws and administrative regulations, protect the intellectual property right relating to import and export goods.

Where it is necessary to declare to the Customs the status of intellectual property right, the consignee for import goods and the consigner for export goods as well as their agents shall, in accordance with State regulations, make a truthful declaration to the Customs and produce supporting documents for the lawful use of the right.

Article 45 The Customs may, within the period of three years from the date of release of import or export goods or within the period when the bonded goods or the import goods the duties on which are reduced or remitted are under Customs control and three years thereafter, examine the account books, accounting vouchers, declaration documents, other relevant information and import and export goods of the enterprises and institutions directly related to the import and export goods. The specific measures shall be formulated by the State Council.