学习和实践“三个代表”全面推进基层检察院政务工作的开展
锦州铁路运输检察院 刘仕杰
江泽民同志关于中国共产党始终代表中国先进社会生产力的发展要求，始终代表中国先进文化的发展方向，始终代表中国最广大人民根本利益的重要论述，是我们党的立党之本，执政之基，力量之源。深入学习“三个代表”的重要思想，实践和贯彻“三个代表”的要求，全面推进基层检察院政务管理工作，才能更好地为争创人民满意的检察院做出贡献。
一、实践“三个代表”的重要思想，为政务管理工作指引了发展方向
江泽民同志提出的我们党始终代表中国先进社会生产力的发展要求，是对马克思主义关于生产力理论和党建学说的新发展，是继承历史、立足现实、前瞻未来得出的科学论断。马克思历史观认为，生产力是推动人类社会发展的最终决定力量。因此我国社会主义根本任务的能否实现将决定着我们党是否能够始终站在时代进步潮流的前列。建国后的社会主义实践证明，只有不断打破生产力发展过程中的各种障碍，促进生产力的不断解放和发展，国家才能日益走向富强，人民群众才能得到实实在在的利益。
在生产力要素中，科学技术是第一生产力，也是现代社会生产力发展的根本动力。科学技术越来越成为生产力解放和发展的重要基础和标志。近年来，重特大刑事案件的犯罪手段向科技化、网络化发展，刑事诉讼法的修改，也带来庭审方式的重大变化，面对形势与任务，更好地履行法律监督职能，有效地惩治犯罪，最高人民检察院检察长韩杼滨曾指出检察工作要向科学技术要战斗力。高检院在《检察改革三年实施意见》中明确提出了“以计算机技术为核心，初步实现办公自动化和办案现代化”。因此检察机关在政务管理工作中就必须充分认识建设现代化检察机关的必要性、紧迫性，不断强化科技意识，真正把科技强检工作列上议事日程，真正把检察机关信息化建设摆在重要位置，在检察机关装备管理建设中大力提高检察装备的科技含量，加快先进信息技术在检察机关的普及和应用，为新世纪检察工作的发展提供科技支持和物质保障。我院政务管理部门，勇于突破陈旧落后的思想观念，自觉地适应科学信息技术发展的要求，购置高科技含量的检察装备，积极主动地利用数字技术、网络技术，规划和建设检察机关内部局域网、检察机关办公及业务管理系统、数字硬盘录像监控系统、远程审讯监控系统、多媒体法庭示证系统、举报自动受理系统、VOD视频点播系统。这些工程的建设逐步实现了检察机关日常办公和办案状态的数据化、信息化、网络化，提高了检察机关的现代化工作水平、大大提高了侦查指挥、支持公诉、举报受理的能力，使科学技术与检察工作紧密结合在一起，促进和发挥出巨大的能动作用。实践证明，检察机关政务管理工作中是否代表了先进生产力的发展方向，主要取决于能否将科技强检工作放在检察机关优先发展的位置，能否将先进的科学技术装备和技术运用到检察业务实践中，能否以提高科技含量服务于检察机关办案和创建工作。
二、实践“三个代表”的重要思想，营造良性文化氛围，为提高政务管理水平提供精神动力
代表中国先进文化的前进方向，就必须以马列主义、毛泽东思想、邓小平理论为指导，建设有中国特色的社会主义文化。要用共产主义、社会主义理想信念教育党员和群众，弘扬爱国主义、集体主义、社会主义精神，艰苦奋斗，自强不息，积极投身于改革开放和社会主义现代化建设的伟大事业。
文化从广义上包括精神文化、制度文化和物质文化，在特定的部门又可以表现为带有自身特点的部门文化。它是部门员工在工作中奉行的价值观念、基本信条和行为准则的总和。检察机关的政务管理行为，是以服务的方式体现出的管理行为，只有从事政务管理行为的工作人员在履行职责中始终保持良好的精神风貌，始终以饱满的服务热情投身到无止境的服务当中，必须营造一种先进的文化氛围。我院政务管理部门一直将不断提高干警的政治素质作为历年工作的永恒主题，时刻要求工作人员坚持马克思主义的政治方向，牢记全心全意为人民服务的宗旨。为减少和杜绝服务过程中出现的“门难进”、“脸难看”、“话难听”、“事难办”、“气难咽”的不正常现象，树立起“我为大家服务，而非大家有求于我”的正确观念，提出了“政务就是服务，服务务求优质”的口号，作为全体政务管理人员的价值取向，作为全部政务管理行为的出发点和落脚点。为使政务管理行为规范有序，有利于明确追究失职人员的责任，他们重新界定了工作范围，细化了各项政务管理行为的管理职责，将工作成绩和效果与年终奖评结合起来，实行绩效管理。这些措施的实行，营造了一种积极向上，努力工作，讲服务、比贡献的文化氛围，促使各项政务管理工作良性有序开展、在科技强检、院容院貌改造、装备购置等方面取得丰硕的成果，群众满意率直线上升。由上可见，只有工作中始终代表先进文化的发展方向，形成开拓进取、健康向上、科学文明的思想观念和道德风尚，反对和抵制不良的思想倾向，正确引导干警处理好国家、集体和个人三者之间的关系，才能不断促进工作的向前开展，才能为提高政务工作水平提倡生生不息的精神动力。
三、实践“三个代表”的重要思想，以服务为本，树立优政意识，不断提高政务管理工作的水平与质量
中国共产党的性质决定了党的全部工作的出发点和归宿就是为人民谋利益。始终代表中国最广大人民的根本利益的论述，正是党的性质最集中的体现，它要求党员干部能够在工作中坚持一切为了群众、一切依靠群众，关心群众疾苦，倾听群众呼声，思群众所想、急群众所急，踏踏实实地为广大人民群众分忧解难，创造幸福美好的生活。
检察机关的政务管理部门，服务的职责与功能表现最为突出，它所涉及的财务、行车、装备、密码通信、司法统计、枪械管理、档案管理、文书传阅等等无一不与各部门的检察工作发生着服务与被服务的关系。只有认真把握“始终代表最广大人民群众根本利益”这一论述的精髓，才能使在政务管理行为中全心全意想公事，一心一意干正事，诚心诚意办实在政事，才能使政务工作才有方向，工作的责任心才有保障。
我院政务管理部门认识到，要使政务管理行为与办公办案贴得更紧、靠得更实、服务更到位，必须从改进服务的态度、作风和方式方法上入手，树立优政意识，力求达到服务的高水平、高质量、高效率。为此在政务管理工作中进行开拓创新，由政务管理公示制入手，实行绩效管理。公示就是将办公室的各项政务管理行为的管理制度、行为标准、管理行为的操作时限、月政务管理活动实绩予以公示；通过召开每季一次有各部门参加的联席会，来听取各部门对政务管理活动的意见，解答各部门对相关工作的质询。绩效管理就是将全年工作指标按职责分工进行分解，通过科室正职、副职、科员的持续沟通与合作不断推进政务目标的实现，通过工作标准量化来实现年终考核，从而使全科上下成为一个命运共同体、共荣共辱。这些措施的实行，激活了政务管理的生机与活力，强化了监督力度，增强了工作人员的服务意识、责任意识，提高了工作效率。
实践表明，在检察机关政务管理工作中贯彻落实“始终代表最广大人民根本利益”的重要思想，就是要在实际工作中以全院干警“拥护不拥护、答应不答应、赞成不赞成、高兴不高兴”做为想问题、办事情、作决策的出发点和落脚点，切实做到各项政务管理工作满足办公办案的需要。只有这样，才能将政务管理工作推上一个新的水平，为办公办案贴得更紧，为检察改革靠得更实，才能更好地对待服务过程中出现的问题，通过部门间的联动，极大地推进基层院的创建工作。
认真学习“三个代表”的重要思想，认真贯彻落实“三个代表”的要求，在紧密结合检察机关工作部署的基础上，只要各基层检察院的政务管理工作通过对内容、形式、方式、手段、机制等方面的创新和改进，就一定能够将政务管理工作提高到一个新水平，必将在创建先进检察院活动中创造出新的工作亮点。
作者：刘仕杰
邮编：121000
单位：锦州铁路运输检察院
单位地址：辽宁省锦州市凌河区延安路五段五号
TEL：0416-2554798
EMAIL：lsj8866@163.com
中华人民共和国海关法行政处罚实施细则(附英文)
海关总署
中华人民共和国海关法行政处罚实施细则(附英文)
海关总署
（1987年6月30日国务院批准）
第一章 总 则
第一条 为了实施《中华人民共和国海关法》（以下简称《海关法》）关于法律责任的规定，根据《海关法》第六十条制定本实施细则。
第二条 不构成走私罪的走私行为，构成走私罪但依法免予起诉或者免除刑罚的行为，以及违反海关监管规定的行为的处理，适用本实施细则。
第二章 走私行为及处罚
第三条 有下列行为之一的，是走私行为：
（一）未经国务院或者国务院授权的机关批准，从未设立海关的地点运输、携带国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（二）经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他手法逃避海关监管，运输、携带、邮寄国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的；
（四）未经海关许可并补缴关税，擅自出售特定减税或者免税进口用于特定企业、特定用途的货物，或者将特定减免税进口用于特定地区的货物擅自运往境内其他地区的。
第四条 有下列行为之一的，按走私行为论处：
（一）直接向走私人非法收购走私进口的货物、物品的；
（二）在内海、领海运输、收购、贩卖国家禁止进出境的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，没有合法证明的。
第五条 有本实施细则第三条、第四条所列行为之一的，按照下列规定处罚：
（一）走私国家禁止进出境的物品的，没收走私物品和违法所得，可以并处人民币五万元以下的罚款；
（二）走私国家限制进出口或者依法应当缴纳关税的货物、物品的，没收走私货物、物品和违法所得，可以并处走私货物、物品等值以下或者应缴税款三倍以下的罚款；
（三）专门用于掩护走私的货物、物品，应当没收；藏匿走私货物、物品的特制设备，应当没收或者责令拆毁。
走私货物、物品无法没收时，应当追缴走私货物、物品的等值价款。
第六条 对两人或者两人以上共同所为的走私行为，应当区别情节及责任，分别给予处罚。
知情不报并为走私人提供方便的，没收违法所得，可以并处违法所得两倍以下的罚款；没有违法所得的，处人民币五千元以下的罚款。
第七条 为走私准备工具、制造条件的，比照本实施细则第五条的规定从轻处罚。
第八条 有下列情形之一的，可以从轻或者免予处罚：
（一）走私情节轻微的；
（二）当事人主动交待、检举立功的；
（三）走私行为在三年以后发现的。
前款第（三）项规定的期限，从走私行为发生之日起计算；走私行为是连续状态的，从最后一次走私行为发生之日起计算。
第三章 违反海关监管规定的行为及处罚
第九条 违反海关法规但不构成走私行为的，是违反海关监管规定的行为。
第十条 违反国家进出口管理法规，没有领取许可证件擅自进出口货物的，没收货物或者责令退运；经发证机关核准补发许可证件的，处货物等值以下的罚款。
第十一条 有下列行为之一的，处货物、物品等值以下或者应缴税款两倍以下的罚款：
（一）逃避海关监管，运输、携带、邮寄货物、物品进出境，但有关货物、物品不属于国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品的；
（二）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押、转让海关监管货物或者海关尚未放行的进出境物品的；
（三）经营保税货物的运输、储存、加工、装配、寄售业务，有关记录不真实或者数量短少不能提供正当理由的；
（四）未经海关许可，将特定减税或者免税进口的货物、物品移作他用的；
（五）进出境货物申报不实的；
（六）不按照规定期限将暂时进出口货物复运出境或者复运进境，擅自留在境内或者境外的；
（七）不按照规定期限将过境、转运、通运货物运输出境，擅自留在境内的；
（八）未经海关批准并补缴关税，擅自转让进出境运输工具的自用物料、物品的。
第十二条 有下列行为之一的，处人民币五万元以下的罚款：
（一）未经国务院或者国务院授权的机关批准，运输工具不经设立海关的地点进出境的；
（二）在海关监管区停留的进出境运输工具，未经海关同意擅自驶离的；
（三）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，中途改驶境外或者境内未设立海关的地点的。
第十三条 有下列行为之一的，处人民币三万元以下的罚款：
（一）进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关交验有关单证或者交验的单证不真实的；
（二）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；
（三）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；
（四）进出境运输工具未经海关同意，擅自兼营境内客货运输或者用于进出境运输以外的其他用途的；
（五）进出境运输工具未按照规定办理海关手续，擅自改营境内运输的；
（六）经营保税货物的储存、加工、装配、寄售业务，不按照规定办理收存、交付、核销手续，或者中止、延长、转让有关合同不按照规定向海关办理手续的；
（七）在海关监管区以外存放海关监管货物，未经海关同意或者不接受海关监管的；
（八）擅自开启或者损毁海关加施于运输工具、仓库场所或者货物的封志的。
第十四条 有下列行为之一的，处人民币两万元以下的罚款：
（一）进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，不按照交通主管机关或者海关指定的路线行进的；
（二）载运海关监管货物的进出境船舶、汽车不按照海关指定的路线行进的；
（三）进出境船舶和航空器，由于不可抗力被迫在未设立海关的地点停泊、降落，以及抛掷或者起卸货物、物品，不向附近海关报告而无正当理由的。
第十五条 有下列行为之一的，责令补税或者将有关物品退运，可以并处物品等值以下的罚款：
（一）个人携带、邮寄超过海关规定数量但数额较小仍属自用的物品进出境，未向海关申报的；
（二）个人携带、邮寄物品进出境，向海关申报不实，或者不接受海关查验的；
（三）经海关登记准予暂时免税进境或者出境的物品，未按规定复带出境或者复带进境的；
（四）未经海关批准，过境人员将其所带物品留在境内的。
第十六条 有下列行为之一的，处人民币一千元以下的罚款：
（一）无特殊原因，未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事先通知海关的；
（二）擅自开启、损毁海关加施于物品的封志的；
（三）违反海关法规，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
第十七条 携带、邮寄国家禁止进出境的物品进出境，在海关检查以前主动报明的，分别按规定予以没收或者责令退回，并可酌情处以罚款。
第十八条 违反海关监管规定情节轻微，或者当事人主动交待的，可以从轻或者免予处罚。
违反海关监管规定的行为在三年以后发现的，免予处罚。
第四章 走私行为及违反海关监管规定行为的处理
第十九条 走私行为、违反海关监管规定行为的处理，由海关关长决定。
第二十条 海关扣留货物、物品或者运输工具，应当发给扣留凭单。
扣留凭单的格式，由海关总署统一制定。
第二十一条 对于无法或者不便扣留的货物、物品或者运输工具，海关可以向当事人或者运输工具负责人收取等值的保证金或者抵押物。
第二十二条 依法扣留的货物、物品和运输工具，在人民法院判决或者海关处罚决定生效之前，不得处理。但是对于鲜活、易腐或者易失效的货物、物品，可以先行变卖，价款由海关保存，并通知其所有人。
第二十三条 经海关查明，确属来源于走私行为非法取得的存款、汇款，海关可以书面通知银行或者邮局暂停支付，同时通知存款人或者汇款人。暂停支付的期限不得超过三个月。海关作出的处罚决定生效后，有关款项由海关依照《海关法》和本实施细则的规定处理。
第二十四条 企业事业单位、国家机关、社会团体违反海关法规，除处罚该单位外，海关还可以对其主管人员和直接责任人员分别处以人民币一千元以下的罚款。
第二十五条 企业事业单位、国家机关、社会团体违反《海关法》，海关可以视情节暂时停止给予特定减免税优惠，暂时取消其报关资格，或者吊销有关当事人的报关员证书。
第二十六条 对于走私行为、违反海关监管规定行为的处罚，海关应当向当事人送达处罚通知书。
当事人对海关的处罚决定不服的，可以自处罚通知书送达之日起三十日内，向作出处罚决定的海关或者上一级海关书面申请复议；有关海关应当在收到复议申请书后的九十日内作出复议决定，并制发复议决定书送达当事人。当事人对复议决定仍然不服的，可以自复议决定书送达之日起
三十日内，向人民法院起诉。
当事人也可以自处罚通知书送达之日起三十日内，直接向人民法院起诉。当事人选择直接向人民法院起诉的，不得向海关申请复议。
海关处罚通知书和复议决定书的格式，由海关总署统一制定。
第二十七条 海关送达处罚通知书和复议决定书，可以直接送交当事人签收；也可以邮寄送达，以挂号回执上注明的收件日期为送达日期。无法送达的应当公告；公告即视为送达。
第二十八条 当事人在规定期限内未提出复议申请或者起诉的，处罚即为生效。
罚款、违法所得和依法追缴的走私货物、物品或者运输工具的等值价款，应当在海关处罚决定指定的期限内缴清。
第二十九条 受海关处罚的当事人在境内没有永久住所的，应当在离境前缴清罚款、违法所得和依法追缴的货物、物品或者运输工具的等值价款。当事人对海关的处罚决定不服或者在离境前不能缴清上述款项的，应当交付相当于上述款项的保证金、抵押物，或者提供海关认可的其他保
证。
当事人如期履行海关的处罚决定后，海关应当及时发还其交付的保证金、抵押物，其他保证立即终止。
第三十条 当事人逾期不履行海关的处罚决定又不申请复议或者起诉的，作出处罚决定的海关可以将其保证金没收，或者将其被扣留、抵押的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
第三十一条 依照本实施细则处以罚款但不没收进出境货物、物品、运输工具的，不免除当事人依法缴纳关税、办理有关海关手续的义务。
第五章 附 则
第三十二条 海关工作人员滥用职权、故意刁难、拖延监管、查验的，依照国务院关于国家机关工作人员奖惩规定给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，依照国务院关于国家机关工作人员奖惩规定给予行政处分或者依照法律规定追究刑事责任。
第三十三条 本实施细则下列用语的含义是：
“物品”，包括货币、金银、有价证券等在内。
“等值”，均以当时当地国营市场零售价格为准；上述价格不能确定时，由海关估定。
“以下”、“以内”，均包括本数在内。
第三十四条 国家限制进出口货物的品名，由国务院主管部门公布。
国家禁止进出境物品的品名由海关总署根据《海关法》和其他有关法律、法规，会同国务院有关主管部门确定，由海关总署公布。
国家限制进出境物品的品名，由海关总署公布。
第三十五条 本实施细则由海关总署负责解释。
第三十六条 本实施细则自1987年7月1日起施行。
The Rules of Administrative Penalties for the Implementation ofthe Customs Law of the Peoples Republic of China（Promulgated by the Customs General Administration on July 1,1987）Whole Doc.
Chapter I General Provisions
Article 1
Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the Peoples Republic of China（hereinafter referred to as the Customs Law）.
Article 2
The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.
Chapter II Act of Smuggling and Punishment
Article 3
Any of the following acts constitutes an act of smuggling:
（1） To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.
（2） To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.
（3） To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.
（4） To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.
Article 4
Any of the following acts shall be delt with as smuggling:
（1） To illegally purchase the imported smuggled goods and articles directly from the smuggler.
（2） To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at Chinas inland territorial waters and territorial waters.
Article 5
Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules:
（1） Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.
（2） The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.
（3） Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.
In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.
Article 6
Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.
Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.
Article 7
Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.
Article 8
Any of the following acts shall be put to punishment in lenient manner or exemption from punishment:
（1） Slight smuggling；
（2） The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions；
（3） The smuggling act is discovered three years later；
The duration provided in above（3） shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.
Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control
Article 9
Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.
Article 10
Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.
Article 11
Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable:
（1） To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.
（2） To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.
（3） In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.
（4） To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.
（5） To intentionally misdeclare the goods when entering or leaving the territory.
（6） To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.
（7） To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.
（8） To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.
Article 12
Any of the following acts shall be imposed a penalty of less than RMB 50,000:
（1） The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.
（2） The inward and outward means of transport in the "Customs Surveillance Zone" leaves without the prior permission by the Customs.
（3） The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.
Article 13
Any of the following acts imposed a penalty of less than RMB 30,000:
（1） Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs；
（2） To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles；
（3） The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs；
（4） The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs；
（5） The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions；
（6） In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts；
（7） To deposit the goods subject to the Customs supervision and control outside the "Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control；
（8） To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.
Article 14
Any of the following acts shall be imposed a penalty of less than RMB 20,000:
（1） Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.
（2） The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.
（3） Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.
Article 15
Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles:
（1） Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory；
（2） False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.
（3） Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory；
（4） Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs；
Article 16
Any of the following acts shall be imposed a penalty of less than RMB 1,000:
（1） To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons；
（2） To open or damage the Customs seals attached by the Customs on the articles without permission；
（3） To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.
Article 17
Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.
Article 18
Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.
Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.
Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control
Article 19
The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.
Article 20
Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.
The standard form of the certificates of detainment shall be compiled by the Customs General Administration.
Article 21
Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.
Article 22
The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.
Article 23
In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.
Article 24
In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.
Article 25
In the case of violation of the Customs Law by enterprises, institutions governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.
Article 26
Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.
The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.
The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.
The party may also directly sue to the peoples court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the peoples court, the party shall not apply to the Customs for the reconsideration.
The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.
Article 27
The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.
Article 28
The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.
Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.
Article 29
In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.
In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.
Article 30
In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the peoples court for enforcement.
Article 31
The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.
Chapter V Supplementary Provisions
Article 32
In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.
Article 33
Terms used in the Rules are defined as follows:
The term"articles" shall include currencies, gold and silver and securities.
The term"equal in value" shall be determined according to current retail price in local state-owned market.
In case the above price can not be determined, the Customs valuation shall be required.
"include" and"less than" shall include the principal figure.
Article 34
The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.
The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.
The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.
Article 35
The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.
Article 36
The Rules shall enter into force on the date of July 1, 1987.
