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| (Adopted at the 19th Meeting of the Standing Committee of the Sixth National People's Congress on January 22, 1987,Promulgated by Order No. 51 of the President of the People's Republic of China on January 22, 1987, and effective as of July 1, 1987) |
（1987年1月22日第六届全国人民代表大会常务委员会第十九次会议通过，1987年1月22日中华人民共和国主席令第51号发布，自1987年7月1日起施行） |
| Contents |
目 录 |
| Chapter I General Provisions |
第一章 总 则 |
| Chapter II Inward and Outward Means of Transport |
第二章 进出境运输工具 |
| Chapter III Inward and Outward Goods |
第三章 进出境货物 |
| Chapter IV Inward and Outward Articles |
第四章 进出境物品 |
| Chapter V Customs Duties |
第五章 关 税 |
| Chapter VI Legal Responsibility |
第六章 法律责任 |
| Chapter VII Supplementary Provisions |
第七章 附 则 |
| Chapter I General Provisions |
第一章 总 则 |
| 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. |
第一条 为了维护国家的主权和利益，加强海关监督管理，促进对外经济贸易和科技文化交往，保障社会主义现代化建设，特制定本法。 |
| 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. |
第二条 中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。海关依照本法和其他有关法律、法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。 |
| Article 3 The State Council shall set up the General Customs Administration which shall exercise unified administration of Customs establishment throughout the country. |
第三条 国务院设立海关总署，统一管理全国海关。 |
| 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. |
国家在对外开放的口岸和海关监管业务集中的地点设立海关。海关的隶属关系，不受行政区划的限制。 |
| Customs establishments shall exercise their functions and powers independently in accordance with the law, and shall be responsible to the General Customs Administration. |
海关依法独立行使职权，向海关总署负责。 |
| Article 4 A Customs establishment shall exercise the following powers: |
第四条 海关可以行使下列权力： |
| (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. |
（一）检查进出境运输工具，查验进出境货物、物品；对违反本法或者其他有关法律、法规的，可以扣留。 |
| (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 activities; |
（二）查阅进出境人员的证件；查问违反本法或者其他有关法律、法规的嫌疑人，调查其违法行为。 |
| (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; |
（三）查阅、复制与进出境运输工具、货物、物品有关的合同、发票、帐册、单据、记录、文件、业务函电、录音录像制品和其他资料；对其中与违反本法或者其他有关法律、法规的进出境运输工具、货物、物品有牵连的，可以扣留。 |
| (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. |
（四）在海关监管区和海关附近沿海沿边规定地区，检查有走私嫌疑的运输工具和有藏匿走私货物、物品嫌疑的场所，检查走私嫌疑人的身体；对走私罪嫌疑人，经关长批准，可以扣留移送司法机关，扣留时间不超过二十四小时，在特殊情况下可以延长至四十八小时。 |
| 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; |
海关附近沿海沿边规定地区的范围，由海关总署和国务院公安部门会同有关省级人民政府确定。 |
| (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; and |
（五）进出境运输工具或者个人违抗海关监管逃逸的，海关可以连续追至海关监管区和海关附近沿海沿边规定地区以外，将其带回处理。 |
| (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. |
（六）海关为履行职责，可以配备武器。海关工作人员佩带和使用武器的规则，由海关总署会同国务院公安部门制定，报国务院批准。 |
| 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. |
第五条 进出境运输工具、货物、物品，必须通过设立海关的地点进境或者出境。在特殊情况下，需要经过未设立海关的地点临时进境或者出境的，必须经国务院或者国务院授权的机关批准，并依照本法规定办理海关手续。 |
| 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. |
第六条 进出口货物，除另有规定的外，由海关准予注册的报关企业或者有权经营进出口业务的企业负责办理报关纳税手续。上述企业的报关员应当经海关考核认可。 |
| 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. |
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。 |
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