Adopted at the 19th Meeting of the Standing Committee of the Sixth
National People's Congress
Chapter I General Provisions
Article 1 This Law is formulated for the purpose of safeguarding state
sovereignty and 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 shall be the
state organ responsible for supervision and control over everything entering
and leaving the Customs territory (hereinafter referred to as inward and
outward persons and objects). The Customs shall, in accordance with this
Law and other related laws and regulations, exercise supervision and 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), collect
Customs duties and other taxes and fees, uncover and suppress smuggling,
work out customs statistics and handle other Customs operations.
Article 3 The State Council shall set up the General Customs Administration
which shall exercise unified administration of Customs establishment throughout
The State shall set up Customs establishments at ports open to foreign
countries and regions and at places which call for concentrated Customs
operations of supervision and control. The subordination of one Customs
establishment to another shall not be restricted by administrative divisions.
Customs establishments shall exercise their functions and powers independently
in accordance with the law, and shall be responsible to the General Customs
Article 4 A Customs establishment shall exercise the following powers:
(1) To check inward and outward means of transport and examine inward
and outward goods and articles: to detain those entering or leaving the
territory in violation of this Law or other relevant laws and regulations.
(2) To examine the papers and identifications of persons entering or
leaving the territory; to interrogate those suspected of violating this
Law or other relevant laws and regulations, and investigate their illegal
(3) To examine and make copies of contracts, invoices, book accounts,
bills, records, documents, business letters and cables, audio and video
products and other materials related to the inward and outward means of
transport, goods and articles; to detain those related to the means or
other relevant laws and regulations;
(4) To search, within a Customs surveillance zone and the specified coastal
or border area in the vicinity of a Customs establishment, means of transport
suspected of involvement in smuggling, and storage places suspected of
concealing smuggled goods and articles, and to search persons suspected
criminal smuggler may be detained and handed over to judicial organ. Such
detention shall not exceed 24 hours and, under special circumstances,
may be extended to 48 hours.
The scope of the specified coastal or border area in the vicinity of
a Customs establishment shall be defined by the General Customs Administration
and the public security department under the State Council in conjunction
with the relevant provincial people's governments;
(5) Customs officers may chase means of transport or persons defying
and escaping from Customs supervision an control to places beyond a customs
surveillance zone or the specified coastal or border area in the vicinity
of a Customs establishment and bring them back to be properly dealt with;
(6) A Customs establishment may be provided with arms for the performance
of its duties. Rules governing the carrying and use of arms by Customs
officers shall be drawn up by the General Customs Administration jointly
with the public security department under the State Council and reported
to the State Council for approval.
Article 5 All inward and outward means of transport, goods and articles
shall enter or leave the territory at a place where there is a Customs
establishment. If, under special circumstances, they have to enter or
leave the territory at a place without a Customs establishment as a matter
of contingeney, permission shall be obtained from the State Council or
an organ authorized by the State Council, and Customs formalities shall
be duly completed in accordance with this Law.
Article 6 Unless otherwise provided for, all import and export goods
shall be declared and duties on them paid by declaration enterprises registered
with the Customs, or by enterprises entitled to engage in import and export
business. The persons of these enterprises in charge of the declaration
shall be evaluated and approved by the Customs.
The Customs formalities concerning declaration of inward and outward
articles and payment of duties on them may be completed either by the
owner or by a person the owner has entrusted to act as his agent.
The agent entrusted to complete the declaration formalities shall abide
by all provisions of this Law applicable to the owner.
Article 7 Customs personnel shall abide by the laws and regulations,
enforce the law impartially, be devoted to their duties and render services
in a civilized manner.
No unit or individual may obstruct the Customs from performing its duties
according to law.
Where a Customs of officer meets with resistance while carrying out his
duties, the public security organ and the People's Armed Police units
performing related tasks shall provide assistance.
Chapter II Inward and Outward Means of Transport
Article 8 When a means of transport arrives at or departs from a place
where there is a Customs establishment, 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 examination.
The inward and outward means of transport staying at a place with a Customs
establishment shall not depart from it without prior permission by the
Before an inward or outward means of transport moves from one place with
a Customs establishment to another place with a Customs establishment,
it shall comply with the control requirements of the Customs and complete
Customs formalities; no means of transport shall be allowed to change
its course and leave the territory unless it has cleared the Customs.
Article 9 An inward means of transport which has entered the territory
but has not made its declaration to the Customs or an outward means of
transport which has cleared the Customs but has not left the territory
shall move along routes specified by competent communications authories;
in the absence of such specification, the routes shall be designated by
Article 10 The Customs shall be notified in advance, either by the person
in charge of a 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, what places it
will move to during its stay, and when the loading or unloading of the
goods and articities will take place.
Article 11 The inward or outward goods and articles being loaded on or
unloaded from a means of transport and the inward and outward passengers
boarding or getting off a means of transport shall be subject to Customs
Upon the completion of such loading or 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 toading and unloading.
Those boarding or getting off an inward or outward means of transport
who carry articles with them shall truthfully declare to the Customs and
shall be subject to Customs examination.
Article 12 When an inward or outward means of transport is being checked
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 vehicles at
the request of the Customs; where smuggling is suspected, such person
shall also open or dismantle the part of the means of transport which
may conceal smuggled goods and articles or remove the goods and materials.
In accordance with work requirements, 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 13 An inward means of transport of countries or regions outside
the territory or an outward means of transport of units or enterprises
inside the territory shall not be transferred or devoted to other uses
prior to the completion of Customs formalities and payment of Customs
Article 14 Where inward or outward vessels and aircraft are concurrently
engaged 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 with the Customs for an inward
or outward means of transport to change to transport business within the
Article 15 Coastal transport vessels, fishing boats and ships engaged
in special operation at sea may not carry, obtain on an exchange basis,
purchase or transfer inward and outward goods and articles without Customs
Article 16 When, owing to force majeure, an inward or outward vessel
or aircraft is forced to berth, land or jettison and discharge goods and
articles at a place without a Customs establishment, the person in charge
of the means of transport shall report immediately to the Customs establishment
Chapter III Inward and Outward Goods
Article 17 All import goods, throughout the period from the time of arrival
in the territory to the time of Customs clearance; all export goods, throughout
the period from the time of declaration to the time of departure from
the territory, shall be subject to Customs control.
Article 18 The consignee for import goods and the consignor for export
goods shall make an accurate declaration and submit the import or export
licensee and relevant papers to the Customs for examination. In the absence
of import or export license, goods whose importation or exportation is
restricted by the State Council Declaration of import goods should be
made to the State shall not be released. Specific measures for handling
such matters shall be enacted by the Customs by the consignee within 14
days of the declaration of the arrival of the means of transport; declaration
of export goods shall be made by the consignor 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 19 All imports and export goods shall be subject to Customs examination.
While the examination is being carried out, the consignee for the import
goods or the consignor for the export goods shall be present and be responsible
for moving the goods and opening and restoring the package. The Customs
shall be entitled to examine or reexamine the goods or take samples from
them without the presence of the consignee or the consignor whenever it
considers this necessary.
Import and export goods may be exempted from examination if an application
has been made by the consignee or consignor and approved by the General
Article 20 Unless specially approved by the Customs, import and export
goods shall be released upon Customs endorsement only after the payment
of duties or the provision of a guarantee.
Article 21 Where the consignee fails to declare the import goods to the
Customs within three months of the declaration of the arrival of the means
of transport, the goods shall be taken over and sold off by the Customs.
After the costs of transport, loading and 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 he
submits an application to the Customs within one year of the sale of the
goods; if nobody applies within the time limit the money shall be turned
over to the State Treasury. Inward goods confirmed by the Customs to be
misdischarged or over discharged may be returned to the place of consignment
or imported upon completion of necessary formalities by the person in
charge of the means of transport carrying the goods or the consignee or
the consignor for the goods within three months of the discharging. When
neccessary, an extension of three months may be granted through Customs
approval. If the formalities are not completed within the time limit,
the goods shall be disposed of by the Customs in accordance with the provisions
laid down in the preceding paragraph. Where goods listed 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 time
limit is reached.
Import goods declared to be abandoned by the consignee or the owner shall
be taken over and sold off by the Customs. The money thus obtained shall
returned over to the State Treasury after the costs of transport, loading,
unloading and storage are deducted.
Article 22 Goods that are temporarily imported or exported with the approval
of the Customs shall be re-shipped out of or into the territory with six
months. An extension may be granted in special circumstances through Customs
Article 23 The operation of the storage, processing and assembling and
consignment sales of bonded goods shall be approved by and registered
with the Customs.
Article 24 Customs formalitites for import goods shall be completed by
the consignee at the Customs establishment at the place where the goods
enter the territory; those for export goods shall be completed by the
consignor at the Customs establishment where the goods depart from the
If applied for by the consignee or the consignor and approved by the
Customs, Customs formalities from import goods may be completed at the
place of destination where there is a Customs establishment, and those
for export goods at the place of consignment where there is a Customs
establishment. The transport of such goods from one place with a Customs
establishment to another shall comply with the control requirements of
the Customs. When necessary, Customs officers may escort the goods in
transportation. Where goods enter or leave the territory by electric cables,
pipelines or other special means of conveyance, the management units concerned
shall report at regular intervals to the designated Customs establishment
and complete Customs formalities as required.
Article 25 All transit, transshipment and through goods shall be truthfully
declared by the person in charge of the means of transport to the Customs
establishment at the place where the goods enter the territory, and shall
be shipped out of the territory within the designated time limit. The
Customs may examine such goods whenever it considers this necessary.
Article 26 Without Customs approval, no unit or individual may open,
pick up, deliver, forward, change, repack, mortgage or transfer goods
under Customs control or change the identification marks on such goods.
Seals affixed by the Customs may not be opened or broken by any person
without Customs authorization.
The managers of warehouses and places where goods under Customs control
are kept shall complete procedures for the 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 approved by the a Customs and subject to Customs
Article 27 The General Customs Administration shall draw up, independently
or jointly with the relevant departments under the State Council, rules
for control over the salvage of inward and outward containers; rules for
control over the salvage of inward and outward goods and sunken shipis
rules for control over inward and outward goods involved in small volumes
of border transactions and other inward and outward goods not specified
in this Law.
Chapter IV Inward and Outward Articles
Article 28 Inward and outward luggage carried by individuals and inward
and outward articles sent by post shall be limited to reasonable quantities
for personal use and shall be subject to Customs control.
Article 29 All inward and outward articles shall be accurately declared
to the Customs by the owner and shall be subject to Customs examination.
Seals affixed by the Customs may not be opened or broken by any person
Article 30 The loading, unloading, transshipment and transit of inward
and outward mail bags shall be subject to Customs control, and a covering
waybill shall be submitted to the Customs by the postal enterprise concerned.
The postal enterprise shall inform the Customs in advance of the schedule
for the opening and sealing of international mail bag. The customs shall
promptly dispatch officers to supervise checking and examination on the
Article 31 Inward and outward articles sent by post shall be posted or
delivered by the Customs.
Article 32 Articles registered with and approved by the Customs for temporarily
entering or leaving the territory duty free, shall be taken out or brought
into the territory again by the owner. Persons passing through the territory
may not leave in the territory, without Customs approval, the articles
they carry with them.
Article 33 In accordance with Article 21 of this law, the Customs shall
dispose of inward and outward articles declared to be abandoned by the
owner; articles to which no one makes a claim or for which Customs formalities
are not completed within the time limit set by the Customs; and inward
postal items which can neither be delivered nor be returned.
Article 34 Inward and outward articles intended for offical or personal
use by foreign missions or personnel enjoying diplomatic privileges and
immunities shall be dealt with in accordance with the Regulations of the
People's Republic of China on Diplomatic Privileges and Immunities.
Chapter V Customs Duties
Article 35 Unless otherwise provided for in this Law, Customs duties
shall be levied according to the import and export tariff on goods permitted
to be imported or exported and articles permitted to enter or leave the
territory. The tariff shall be made known to the public.
Article 36 the consignee of import goods, the consignor of export goods
and the owner of inward and outward articles shall be the obligatory Customs
Article 37 The Customs duty payer of import or export goods shall pay
the amount levied within seven days following the date of issuance of
the duty memorandum. In case of failure to meet this time limit, a fee
for delayed payment shall be imposed by the Customs. Where the delay excceds
three months, the Customs may instruct the guarantor to pay the duties
or sell off the goods to offset the duties. The Customs may inform the
bank to deduct the amount of duties due from the deposits of the guarantor
or the obligatory Customs duty payer when it considers this necessary.
The obligatory Customs duty payer shall make the payment of duties on
inward or outward articles, prior to their release.
Article 38 The duty-paying value of an import item shall be its normal
CIF price, which shall be approved by the Customs; the duty-paying value
of an export item shall be its normal FOB price, which shall be approved
by the Customs, minus the export duty. Where it is impossible to ascertain
the CIF or FOB price, the duty-paying value of an import or export item
shall be fixed by the Customs. The duty-paying value of an inward or outward
article shall be fixed by the Customs.
Article 39 Duty reduction or exemption shall be granted for import or
export goods and inward or outward articles listed below:
(1) Advertising items and trade samples of no commercial value;
(2) Materials presented free of charge by foreign governments or international
(3) Goods to which damage or loss has occurred prior to Customs release;
(4) Articles of a quantity or value within the fixed limit;
(5) Other goods and articles specified by law as items for duty reduction
(6) Goods and articles specified as items for duty reduction or exemption
by international treaties to which the People's Republic of China is either
a contracting or an acceding party.
Article 40 Duty reduction or exemption may be granted for import and
export goods of the Special Economic Zones and other specially designated
areas: for import and export goods of specific enterprises such as Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint ventures and
enterprises with exclusive foreign investment; for import and export goods
devoted to specific purposes; and for materials donated for use by public
welfare undertaking. The State Council shall define the scope and formulate
the rules for such reduction and exemption. The State Council or departments
empowered by the State Council shall define the scope and formulate the
rules for duty reduction exemption or involved in small volumes of border
Article 41 All import goods and articles for which duty reduction or
exemption is granted in accordance with the preceding Article shall be
used only in specific areas and enterprises or for specific purposes.
They shall not be utilized otherwise unless Customs approval is obtained
and duties duly paid.
Article 42 Temporary duty reduction or exemption not specified in Articles
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
Article 43 Temporary duty exemption shall be granted for goods approved
by the Customs as temporality 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.
Article 44 Where the Customs finds that the duties are short-levied or
not levied on a consignment of import or export goods or on an inward
or outward article after its release, the Customs shall collect the money
payable from the obligatory Customs duty payer within one year of the
previous duty payment or the release of the item. If the short-levied
or non-levied duties are attributable to the duty payer's violation of
the Customs regulations, the Customs may collect the unpaid amount from
him within three years.
Article 45 Where the duties are over-levied, the Customs, upon discovery,
shall refund the money without delay. The duty payer may ask the Customs
for refunding within one year of the date of duty payment.
Article 46 Where the obligatory Customs duty payer is involved in a dispute
over duty payment with the Customs, he shall first pay the duties and
may, within 30 days of the issuance of the duty memorandum, apply to the
Customs in writing for a reconsideration of the case. The Customs shall
reach a decision within 15 days of the receipt of the application. If
the obligatory customs duty payer refuses to accept the decision, he may
apply to the General Customs Administration for a reconsideration of the
case within 15 days of the receipt of the decision. If the decision of
the General Customs Administration is still considered unacceptable by
the obligatory customs duty payer, he may file a suit in a people's court
within 15 days of the receipt of the decision.
Chapter VI Legal Responsibility
Article 47 Evasion of Customs control in one of the forms listed below
shall constitute a crime of smuggling: (1) To transport, carry or send
by post into or out of the territory narcotic drugs, weapons or counterfeit
currencies which are prohibited by the State from being imported or exported;
to transport, carry or send by post into or out of the territory obscene
objects for the purpose of profit-making or dissemination; or to transport,
carry or send by post out of the territory cultural relics which are prohibited
by the State from being exported; (2) To transport, carry or send by post
into or out of the territory, for the purpose of making a profit, articles
in relatively large quantities or of a relatively high value which are
prohibited by the State from being imported or exported, but which are
not included in Item (1) of this Article; and goods or articles in relatively
large quantities or of a relatively high value whose importation or exportation
is restricted by the State or which are subject to the collection of Customs
duties according to law; or (3) To sell, without Customs approval and
payment of duties, bonded goods imported by special permission or goods
listed for special duty reduction or exemption which are in relatively
large quantities or of a relatively high value. Any armed smuggling or
resistance by violence to Customs examination of smuggled goods or articles
shall constitute a crime of smuggling, whatever the quantity or value
of the goods or articles involved. The criminal punishments imposed by
the people's court to persons guilty of smuggling include imposing a fine
and the confiscation of the smuggled goods or articles, of the means of
transport used for smuggling and of the illegal proceeds obtained therefrom.
Where an enterprise, an institution or a state organ or a public organization
is guilty of smuggling, the judicial organ shall investigate and determine
the criminal responsibility of the person or person in charge and the
person or persons directly answerable for the offence, and issue an order
to impose a fine on the unit and confiscate the smuggled goods or articles,
the means of transport used for smuggling and the illegal proceeds obtained
Article 48 If the smuggled goods and articles involved in one of the
acts listed under Items (2) and (3) of Article 47 of this Law are not
large in quantity not of high 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 may, while confiscating the goods, articles
or illegal proceeds obtained therefrom, concurrenly impose a fine on the
person or persons concerned.
Article 49 Any of the following acts shall be dealt with as a crime of
smuggling and shall be punishable accordance with the provisions of Article
47 of this law:
(1) To purchase directly and illegally from a smuggler articles which
are prohibited by the State from being imported; or to purchase directly
and illegally from a smuggler other smuggled goods or articles in relatively
large quantities or of a relatively high value;
(2) To transport, purchase or sell on inland or territorial waters articles
which are prohibited by the State from being imported or exported; or
to transport, purchase or sell without legal certification goods or articles
whose importation or exportation is restricted by the State and which
are in relatively large quantities or of a relatively high value. Where
an act listed in the preceding paragraphs does not yet constitute a crime
of smuggling, punishment shall be applied in accordance with the provisions
of Article 48 of this Law.
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 may be fined.
Article 51 A fine may be imposed for any of the following acts which
violate the regulations on Customs control prescribed in this Law: (1)
For a means of trans port to enter or leave the territory at a place without
a Customs establishment; (2) To fail to inform the Customs of the arrival
and departure time of a means of transport and the place where it will
stay or any change of such a place; (3) To fail to declare truthfully
to the Customs the import or export goods or the transit, transshipment
and through goods; (4) To fail to accept, in accordance with relevant
regulations, the checking and examination by the Customs of the means
of transport, goods or articles entering or leaving the territory; (5)
For an inward or outward means of transport to load or unload inward or
outward goods or articles or let passengers get on or off without Customs
approval; (6) For an inward or outward means of transport staying at a
place with a Customs establishment to leave without Customs approval;
(7) For an inward or outward means of transport en route from one place
with a Customs establishment to another with a Customs establishment to
move out of the territory or to a point in the territory where there is
no Customs establishment without completing the clearance formalities
and obtaining Customs approval; (8) For an inward or outward means of
transport to engage concurrently in or change to service within the territory
without Customs approval; (9) For an inward or outward vessel or aircraft
which, by force majeure, stops or lands at a place without a Customs establishment,
or jettisons or discharges goods or articles in the territory to fail
unjustifiably to report to the Customs authorities nearby; (10) To open,
pick up, deliver, forward, change, repack, mortgage or transfer goods
under Customs control without Customs approval; (11) to open or break
seals affixed by the Customs without authorization; or (12) to violate
other provisions specified in this Law concerning Customs control so that
the Customs cannot exercise or has to suspend control over inward and
outward means of transport, goods or articles.
Article 52 The smuggled goods and articles, illegal incomes and means
of transport used for smuggling which are confiscated and the fines which
are imposed by order of the people's court shall all be turned over to
the State Treasury, and so shall be the smuggled goods and articles and
illegal incomes which are confiscated and fines which are inposed by decision
of the Customs. It is the responsibility of the Customs to handle all
smuggled goods and articles and the means of transport used for smuggling
which are confiscated by order of the people's court or by decision of
the Customs and to turn them over to the State Treasury in accordance
with the rcgulations of the State Council.
Article 53 If the party concerned objects to the Customs decision of
punishment, he may hand in an application for reconsideration of the case,
either to the Customs establishment making the decision or to one at the
next highe level within 30 days of the receipt of the notification punishment
or, in case notification is impossible, within 30 days of the public announcement
of punishment. If the party concerned finds the decision reached after
reconsideration still unacceptable, he may file a suit in a people's court
within 30 days of the receipt of the decision. The party concerned may
also file suit directly in people's court within 30 days of the receipt
of the notification on punishment or within 30 days of the public announcement
of the punishment. If the party concerned refuses to carry out the Customs
decision and fails to apply for a reconsideration of the case or file
a suit in people's court within the prescribed time limit, the Customs
establishment making the decision of punishment may confiscate the deposit
of the party concerned or sell off the goods, articles or means of transport
it has detained to substitute for the penalty, or ask the people's court
for mandatory execution of the decision.
Article 54 If the Customs causes damage to any inward goods or articles
while examining them, it shall make up for the actual loss from such damage.
Article 55 The criminal responsibility of any Customs personnel who divide
up confiscated smuggled goods or article among themselves shall be investigated
and determined in accordance with Article 155 of the Criminal Law of the
People's Republic of China. No Customs personnel shall be allowed to purchase
confiscated smuggled goods or articles. Those who have done so shall be
made to return the goods or articles, and may be given a disciplinary
Article 56 Any Customs personnel who abuse their powers and intentionally
create difficulties in or procrastinate the control and examination process
shall be given a disciplinary sanction. Those who act illegally for personal
gains neglect their duties or connive at smuggling shall be given a disciplinary
sanction or investigated for criminal responsibility in accordance with
the law, depending on the seriousness of the case.
Chapter VII Supplementary Provisions
Article 57 Terms used in this Law are defined as follows:
The term 'inward and outward means of transport' means various types
of vessels, vehicles, aircraft an pack animals which enter or leave the
territory carrying persons, goods or articles.
The term 'transit, transshipment and through goods' means goods which
come from a place outside the territory and pass through the territory
en route to a place outside the territory. Among them, 'transit goods'
are those which pass through the territory by land, 'transshipment goods'
are those which do not pass through the territory by land but are loaded
on a different means of transport at a place with a Customs establishment,
and 'through goods' are those which are carried into and out of the territory
by the same vessel or aircraft.
The term 'goods under Customs control' means import and export goods
and transit goods, transshipment goods and through goods listed under
Article 17 of this Law, temporarily imported and exported goods, bonded
goods and other inward and outward goods for which Customs formalities
have not been completed. The term 'bonded goods' means goods which have
entered the territory by approval of the Customs as items for which no
formalities have been performed in the way of duty payment and which will
be reshipped out of the territory after being stored, processed or assembled
on the territory.
The term 'Customs surveillance zone' means any seaport, railway or highway
station, airport, border pass or international postal matter exchange
station where there is a Customs establishment, any other place where
Customs control is exercised, and any place without a Customs establishment
which has been approved by the State Council as a point of entry into
and exit from the territory.
Article 58 The Customs, shall reward units or individuals for meritorious
service in providing information or assistance which leads to the discovery
and seizure of offenders against this Law. It shall keep the identities
of such units or individuals strictly confidential.
Article 59 The State Council shall draw up rules governing control over
the means of transport, goods and articles going between the Special Economic
Zones and other specially designated areas and other parts of the territory.Article
60 The General Customs Administration shall, pursuant to this Law, formulate
rules of implementation to be reported to the State Council for approval
before they come into force.
Article 61 This Law shall go into effect as of July 1, 1987. The Provisional
Customs Law of the People's Republic of China promulgated by the Central
People's Government on April 18, 1951, shall be annulled there from.