“ Before a means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with control requirements of the Customs and complete Customs formalities. No means of transport is allowed to change its course and leave the territory unless it is properly cleared. ”

“ 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 call for a change of the means of transport at a place with a Customs office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft. ”

“ Where an importer of import goods or an exporter of export goods, a Customs clearing agent or its staff bribes Customs personnel, Customs may revoke its declaration registration or its occupation qualification and concurrently impose a fine; whoever constitutes a crime shall be investigated for criminal liability according to law and shall not be re-registered to be a Customs clearing agent or re-acquire a declaration qualification certificate. ”

“ Where a person concerned refuses to carry out punishment decision of Customs overdue nor apply for reviewing or file a lawsuit to the People's Court, the Customs giving the punishment decision may hand over his security or, sell off the detained goods, articles or means of transport of the party and hand over the money thus obtained according to law, or apply to the People's Court for a compulsory execution. ”

“ If any of the acts listed in the preceding paragraph does not constitute the crime of smuggling, the Customs may, while confiscating the smuggled goods, articles and illegal proceeds obtained therefrom, concurrently impose a fine on the person or persons concerned; goods or articles that are specially or repeatedly used for smuggling, means of transport that are specially or repeatedly used for smuggling shall be confiscated, equipment specially made for concealing smuggled goods or articles shall be demolished or confiscated. ”

“ The responsibility and authorization of the main posts in charge of documents examination, inspection and release of goods, external auditing and investigation inside Customs shall be clear, and these posts should be separated and restricted mutually.
Article 80
Any entity and individual shall have the right to accuse and impeach the acts of Customs and its personnel that violate the laws and disciplines. The departments receiving the accusations and impeachment shall investigate in time according to their respective responsibilities by law where they have the right to do so. ”

“ Customs shall, according to the necessity of carrying out duties in compliance with laws and regulations, strengthen Customs personnel construction and make them possess good political and operational qualifications. ”

“ However, hazard goods or such goods and articles not suitable for storage for a long time as fresh and live ones, perishable ones or easy to be expired ones and goods or articles that the owner applies to sell off in advance may, on approval of director of regional Customs or the authorized director of a subordinate Customs, be sold off in advance according to law, and Customs shall keep the money thus obtained and inform the owner of the goods or articles. ”

“ Any individual who carries or mails articles for personal use into or out of the territory in a quantity exceeding the reasonable limit fails to declare to Customs according to law shall be ordered to pay the duties and a fine may be imposed thereof. ”

“ The superior Customs shall conduct supervision over enforcement of the Customs at a lower level. The superior Customs may alter or repeal any inadequate settlement or decision according to law made by Customs at a lower level. ”

“ The enterprises dealing in storage of Customs warehoused goods are required to be registered with the Customs and complete the formalities of receipt, storage and delivery in accordance with Customs provisions. ”

“ Coastal transport vessels, fishing boats and ships engaged in specific operations at sea may not carry, obtain on an exchange basis, purchase and transfer inward and outward goods and articles without the Customs approval. ”

“ Where an enterprise approved by Customs engaging in related operations violates relevant provisions of this Law, Customs may order it to correct, render it a warning, suspend it from engaging in related operations or revoke its registration. ”

“ Articles upon approval by and registration with the Customs, temporarily entering or leaving the territory with the exemption from duties and taxes, are required to be taken out or brought in by the person, who originally carried them into or outside the territory.
Transit passengers are not allowed to leave in the territory, the articles they bring in, without Customs approval. ”

“ Where Customs personnel fail to withdraw according to the provisions of this Law in investigating and handling cases of illegality, the person in charge which bearing direct responsibilities and other persons directly responsible shall be imposed upon disciplinary sanctions according to law. ”

“ The enterprises dealing with inward processing are required to register with the Customs with relevant authorized documents and contracts of inward processing. The yield rate of the products resulting from inward processing shall be fixed by the Customs in accordance with the relevant provisions. ”