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第十五条 沿海运输船舶、渔船和从事海上作业的特种船舶，未经海关同意，不得载运或者换取、买卖、转让进出境货物、物品。
[Article 15] Coastal vessels, fishing boats and special ships engaged in operation on sea shall not carry, exchange, purchase, or transfer the ownership of inbound or outbound goods and articles without prior Customs approval.
第十六条 进出境船舶和航空器，由于不可抗力的原因，被迫在未设立海关的地点停泊、降落或者抛掷、起卸货物、物品，运输工具负责人应当立即报告附近海关。
[Article 16] Where an inbound or outbound vessel or aircraft is forced to call or land at places without a Customs office, or jettison or discharge goods at such places owing to force majeure, the officer of the carrier in charge shall report the matter to the nearby Customs without delay.
第三章 进出境货物
CHAPTER III INBOUND AND OUTBOUND GOODS
第十七条 进口货物自进境起到办结海关手续止，出口货物自向海关申报起到出境止，过境、转运和通运货物自进境起到出境止，应当接受海关监管。
[Article 17] All the following goods shall be subject to Customs control: import goods from the time of entering the territory of China till the completion of the Customs formalities, export goods from the time the Customs declaration is made right up to the time of leaving the territory, and goods in transit, transshipment and through shipment from the time they enter the territory up to the time they leave the territory.
第十八条 进口货物的收货人、出口货物的发货人应当向海关如实申报，交验进出口许可证和有关单证。国家限制进出口的货物，没有进出口许可证的，不予放行，具体处理办法由国务院规定。
[Article 18] The consignee for import goods and consignor for export goods shall make an accurate declaration, submit the import or export license and the relevant papers and documents to the Customs. Without an import or an export license, goods subject to import or export control by the State shall not be released. Details shall be specified by the State Council.
进口货物的收货人应当自运输工具申报进境之日起十四日内，出口货物的发货人除海关特准的外应当在装货的二十四小时以前，向海关申报。
Declaration with the Customs shall be made by the consignee for import goods within 14 days after the inbound means of transport declares its arrival and, unless specially approved by the Customs, 24 hours before loading for export goods by the consignor.
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.
第十九条 进出口货物应当接受海关查验。海关查验货物时，进口货物的收货人、出口货物的发货人应当到场，并负责搬移货物，开拆和重封货物的包装。海关认为必要时，可以径行开验、复验或者提取货样。
[Article 19] All import and export goods shall be subject to Customs examination. While goods are being examined by the Customs, the consignee for import goods or consignor for export goods shall be present and responsible for moving the goods, opening and restoring the package. Where deemed necessary, the Customs may examine, re-examine the goods or take samples in the absence of the consignee or consignor.
经收发货人申请，海关总署批准，其进出口货物可以免验。
Upon the application of the consignee or consignor and being approved by the Customs General Administration, import or export goods may be exempted from examination.
第二十条 除海关特准的外，进出口货物在收发货人缴清税款或者提供担保后，由海关签印放行。
[Article 20] Unless specially approved by the Customs, import and export goods shall be released only upon endorsement by the Customs after duties have been paid or a proper guarantee has been submitted.
第二十一条 进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的，其进口货物由海关提取变卖处理。所得价款在扣除运输、装卸、储存等费用和税款后，尚有余款的，自货物变卖之日起一年内，经收货人申请，予以发还；逾期无人申请的，不缴国库。
[Article 21] Where the consignee fails to declare with the Customs within 3 months from the date of declaration of the means of transport concerned, the goods shall be taken over and sold off by the Customs. The balance of the proceeds of the sale after deduction of expenses for transport, loading and discharging, storage, duties and taxes, may be returned to the consignee within one year upon application. If a claim is not made within the time limit, the money shall be turned over to the State Treasury.
确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；
For inbound goods, which are proven to have been misdischarged or over-discharged, after being verified by the Customs, the necessary procedures for their reshipment back to the original destination or for their import shall be undertaken by the officer of the carrier in charge of the means of transport which carried them or the consignee or the consignor of the goods within 3 months from the date of discharging from the means of transport.
必要时，经海关批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。
The duration, when necessary, may be extended another 3 months upon Customs approval. If the formalities are not accomplished with the time limit, the goods shall be disposed of by the Customs in accordance with the preceding provision.
前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。
In case that the above-mentioned goods are not suitable for storage over a long period of time, they shall be disposed of before the time limit by the Customs according to the actual situation.
收货人或者货物所有人声明放弃的进口货物，由海关提取变卖处理；所得价款扣除运输、装卸、储存等费用后，上缴国库。
Import goods abandoned by the consignee or the owner with a statement to that effect shall be taken over and sold off by the Customs, and the proceeds of such sale, after deducting the expense for transport, discharge, and storage, shall be turned over to the State Treasury.
第二十二条 经海关批准暂时进口或者暂时出口的货物，应当在六个月内复运出境或者复运进境；在特殊情况下，经海关同意，可以延期。
[Article 22] Goods that are imported or exported on a temporary basis and approved by the Customs shall be taken out of or into the territory within 6 months. In special cases, this time limit may be extended upon Customs approval.
第二十三条 经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续。
[Article 23] The operation of the storage, processing, assembling and consignment sales of the bonded goods shall be approved by the registered with the Customs.
第二十四条 进口货物应当由收货人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物的出境地海关办理海关手续。
[Article 24] Customs formalities for import goods shall be completed by the consignee at the place where the goods entering the territory and for export goods, by the consignor, at the place where the goods leave the territory.
经收发货人申请，海关同意，进口货物的收货人可以在设有海关的指运地、出口货物的发货人可以在设有海关的启运地办理海关手续。上述货物的转关运输，应当符合海关监管要求；必要时，海关可以派员押运。
Upon the application of consignee or consignor, and being approved by the Customs, formalities for import goods may be completed at the place of destination, and for export goods, at the place of departure, provided that these places have a Customs office. The transport of such goods from one Customs to another shall comply with the Customs control requirements. When deemed necessary, such conveyance shall be done under the escort of a Customs officer.
经电缆、管道或者其他特殊方式输送进出境的货物，经营单位应当定期向指定的海关申报和办理海关手续。
Where goods entering or leaving the territory by electric cable, pipeline or other specific modes of transport, the business units concerned shall make the declaration with the designated Customs and complete the Customs formalities at regular intervals.
第二十五条 过境、转运和通运货物，运输工具负责人应当向进境地海关如实申报，并应当在规定期限内运输出境。
[Article 25] All transit, transshipment and through-shipment goods shall be declared with the Customs at the place where they enter the territory or are shipped out of the territory within the specified time limit.
海关认为必要时，可以查验过境、转运和通运货物。
Where deemed necessary, the Customs may examine such goods.
第二十六条 海关监管货物，未经海关许可，任何单位和个人不得开拆、提取、交付、发运、调换、改装、抵押、转让或者更换标记。
[Article 26] Without Customs approval, goods under Customs control shall not be opened, picked up, delivered, conveyed, replaced, repacked, mortgaged or transferred, and their identifications or marks shall not be changed by any unit or person.
海关加施的封志，任何人不得擅自开启或者损毁。
Seals affixed by the Customs shall not be opened or broken by any person without Customs authorization.
存放海关监管货物的仓库、场所的经理人应当按照海关规定，办理收存、交付手续。
The manager of warehouses and places which store the goods under Customs control shall fulfill the formalities of keeping an account for the receipt and delivery in accordance with the Customs provisions.
在海关监管区外存放海关监管货物，应当经海关同意，并接受海关监管。
The storage of goods under Customs control at a place outside the Customs surveillance zone shall be approved by the Customs and subject to Customs control.
第二十七条 进出境集装箱的监管办法、打捞进出境货物和沉船的监管办法、边境小额贸易进出口货物的监管办法，以及本法具体列明的其他进出境货物的监管办法，由海关总署或者由海关总署会同国务院有关部门另行制定。
[Article 27] Rules governing the inbound and outbound containers, rules governing the salvage of inbound and outbound goods and sunken ships, rules governing import and export goods under small-scale border trade and rules governing other inbound and outbound goods not specified in this Law shall be drawn up by the customs General Administration independently or in conjunction with the relevant department under the State Council.
第四章 进出境物品
CHAPTER IV INBOUND AND OUTBOUND ARTICLES
第二十八条 个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。
[Article 28] Inbound and outbound luggage carried by individuals and inbound and outbound articles sent by post shall be for personal use, in reasonable quantities and subject to Customs control.
第二十九条 进出境物品的所有人应当向海关如实申报，并接受海关查验。
[Article 29] All inbound and outbound articles shall be accurately declared with the Customs by the owner, and be subject to Customs examination.
海关加施的封志，任何人不得擅自开启或者损毁。
Seals affixed by the Customs shall not be opened or broken by any person without authorization.
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.
邮政企业应当将开拆及封发国际邮袋的时间事先通知海关，海关应当按时派员到场监管查验。
The units engaged in postal service shall inform the Customs in advance of the time for the opening and sealing of international mail bags; the Customs shall dispatch officers to the spot to exercise control over the bags in time.
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.
过境人员未经海关批准，不得将其所带物品留在境内。
Persons passing through the territory shall not leave behind the articles they carry in the territory without Customs approval.
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.
第五章 关 税
CHAPTER V CUSTOMS DUTIES
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.
超过三个月仍未缴纳的，海关可以责令担保人缴纳税款或者将货物变价抵缴；必要时，可以通知银行在担保人或者纳税义务人存款内扣缴。
Where the delay exceeds 3 months, the Customs may either instruct the guarantor to pay the duty or sell off the goods for compensation. When deemed necessary, the Customs may request the bank to deduct the amount of duties from the deposits of the guarantor or the obligatory duty payer.
进出境物品的纳税义务人，应当在物品放行前缴纳税款。
The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.
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.
到岸价格和离岸价格不能确定时，完税价格由海关估定。
Where the CIF or FOB price can not be ascertained, the price for duty assessment shall be estimated and fixed by the Customs.
进出境物品的完税价格，由海关确定。
The duty-paying ＆#118alue of an inward or outward article shall be fixed by the Customs
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:
（一）无商业价值的广告品和货样；
(1) Advertising matters and trade samples of no commercial ＆#118alue;
（二）外国政府、国际组织无偿赠送的物资；
(2) Materials by foreign governments or international organizations;
（三）在海关放行前遭受损坏或者损失的货物；
(3) Goods suffering damage or loss prior to Customs release;
（四）规定数额以内的物品；
(4) Articles of a quantity or ＆#118alue below the fixed limit;
（五）法律规定减征、免征关税的其他货物、物品；
(5) Other goods and articles enjoying duty reduction or exemption in accordance with the laws and regulations;
（六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。
(6) Goods and articles enjoying duty reduction or exemption in accordance with the international treaties to which the People's Republic of China is either a contracting or an acceding party.
