- 中国国防与国家安全法律法规中英数据库 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
中国国防与国家安全法律法规中英数据库
- ??? 第三十条? 进出境邮袋的装卸、转运和过境，应当接受海关监管。邮政企业应当向海关递交邮件路单。 [Article 30] The loading, unloading, conveyance and transit of inbound and outbound mail bags shall be subject to Customs control, and a covering way bill shall be lodged with the Customs by the units engaged in postal service.
- ??? 第三十一条? 邮运进出境的物品，经海关查验放行后，有关经营单位方可投递或者交付。 [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.
- ??? 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.
- 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.
- ??? 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:
- ??? 第三条? 国务院设立海关总署，统一管理全国海关。 [Article 3] The State Council establishes the Customs General Administration to govern uniformly all Customs in the country.
- ??? 第四十条? 经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物，有特定用途的进出口货物，用于公益事业的捐赠物资，可以减征或者免征关税。特定减税或者免税的范围和办法，由国务院规定。 [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.
- ??? 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:
- ??? 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:
- ??? 第四条? 海关可以行使下列权力： [Article 4] The Customs is invested with the following powers:
- ??? 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:
- ??? 第五十二条? 人民法院判处没收的走私货物、物品、违法所得、走私运输工具和罚金，海关决定没收的走私货物、物品、违法所得和罚款，全部上缴国库。 [Article 52] All smuggled goods and articles, the smuggling means of transport employed in the smuggling and the illegal incomes therefrom which are confiscated by the order of the People's Court or by the decision of the Customs together with the fines paid shall be turned over to the State Treasury.
- 第五十三条? 当事人对海关的处罚决定不服的，可以自收到处罚通知书之日起三十日内，海关无法通知的，自海关的处罚决定公告之日起三十日内，向作出处罚决定的海关或者上一级海关申请复议；对复议决定仍然不服的，可以自收到复议决定书之日起三十日内，向人民法院起诉。 [Article 53] Where the person concerned objects to the Customs decision of punishment, he may apply for reconsideration of the case either to the Customs making the decision or to one at a higher level, within 30 days after receipt of the notification of punishment or 30 days after the punishment is made public in case it is impossible to send such notification. If the person concerned finds the decision reached after the reconsideration still unacceptable, he may take his case to the People's Court within 30 days after receipt of the decision.
- ??? 第五十四条? 海关在查验进出境货物、物品时，损坏被查验的货物、物品的，应当赔偿实际损失。 [Article 54] Any damage to any inbound and outbound goods or articles caused by Customs examination, the actual loss shall made up by the Customs.
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