中英对照中华人民共和国海关行政处罚实施条例(2022修订).docx

RegulationofthePeople'sRepublicofChinaontheImplementationofCustomsAdministrativePunishment(2022Revision)DocumentNumber：OrderNo.752ofIheStaleCouncilofthePeople'sRepublicofChinaAreaofLaW:AdministrativePenallyandAdministrativeReconsideration1.evelofAuthority:AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：03-29-2022EffectiveDate:05-01-2022StatusEffective2004-2022AnnotationVersionRegulationofthePeople'sRepublicofChinaontheImplementationofCustomsAdministrativePunishment(IssuedbyOrderNo.420oftheStateCouncilofthePeople'sRepublicofChinaonSeptember19,2004andrevisedinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsissuedonMarch29,2022)Chapter I GeneralProvisionsArticle1ThisImplementationRegulationisdevelopedinaccordancewiththeprovisionsoftheCustomsLawofthePeople'sRepublicofChina(hereinafterreferredtoasthettCuslomsLaw")andotherrelevantlawsforthepurposesofregulatingcustomsadministrativepunishment,ensuringthecustoms'exerciseofpowerinaccordancewiththelaw,andprotectingthelawfulrightsandinterestsofcitizens,legalpersons,orotherorganizations.中华人民共和国海关行政处罚实施条例（2004年9月19日中华人民共和国国务院令第420号公布根据2022年3月29日国务院关于修改和废止部分行政法规的决定修订）第一章总则第一条为了规范海关行政处罚，保障海关依法行使职权，保护公民、法人或者其他组织的合法权益，根据中华人民共和国海关法（以下简称海关法）及其他有关法律的规定，制定本实施条例。Article2ThisImplementationRegulationshallapplytothehandlingofsmugglingactsnotsubjecttocriminalliabilities,violationsofcustomssupen,isionprovisions,andtheactssubjecttotheadministrativepunishmentsimposedbytheCustomsinaccordancewiththeprovisionsoflawsandadministrativeregulations.Article3ThecustomsadministrativepunishmentshallbesubjecttothejurisdictionoftheCustomsthatdiscoverstheillegalactormaybeunderthejurisdictionoftheCustomsattheplacewheretheillegalactiscommitted.AcaseoverwhichtwoormoreCustomshavejurisdictionshallbesubjecttoIhejurisdictionoftheCustomsthatfirstdiscoverstheillegalact.Ifthejurisdictionofacaseisnotclear,IhejurisdictionshallbedeterminedbytherelevantCustomsthroughconsultation.Ifconsultationfails,thecaseshallbereportedtotheircommonsuperiorCustomsforthedesignationOfjurisdiction.Foragraveandcomplicatedcase,theGeneralAdministrationofCustoms(“GAC”)maydesignatejurisdiction.Article4WheretheCustomsfindsoutanyillegalactthatshallbehandledbyanyotheradministrativeauthorityinaccordancewiththelaw,itshalltransferthecasetotherelevantadministrativeauthorityforhandling;andiftheillegalactissuspectedofcommittingacrime,thecaseshallbetransferredtothepublicsecurityauthorityundertheCustoms第二条依法不追究刑事责任的走私行为和违反海关监管规定的行为，以及法律、行政法规规定由海关实施行政处罚的行为的处理，适用本实施条例。第三条海关行政处罚由发现违法行为的海关管辖，也可以由违法行为发生地海关管辖。2个以上海关都有管辖权的案件，由最先发现违法行为的海关管辖。管辖不明确的案件，由有关海关协商确定管辖，协商不成的，报请共同的上级海关指定管辖。重大、复杂的案件，可以由海关总署指定管辖。第四条海关发现的依法应当由其他行政机关处理的违法行为，应当移送有关行政机关处理：违法行为涉嫌犯罪的，应当移送海关侦查走私犯罪公安机构、地方公安机关依法办理。thatinvestigatessmugglingcrimesorthelocalpublicsecurityauthorityforhandlinginaccordancewiththelaw.Article5WhereanadministrativepunishmentsuchasawarningorfineisimposedinaccordancewiththisImplementationRegulation,butnogoods,articles,ormeansoftransportenteringorexitingChinaareconfiscated,therelevantparty'sobligationstopaytaxesaccordingtolaw,submittheimportorexportlicense,orundergorelevantcustomsformalitiesshallnotbeexempted.Article6WhoeverresistsorobstructsthepublicsecurityauthorityundertheCustomsthatinvestigatessmugglingcrimesfromperformingitsdutiesinaccordancewiththelawshallbepunishedbythepublicsecurityauthorityundertheCustomsthatinvestigatessmugglingcrimes,whichisestablishedattheCustomsdirectlyundertheGACorCustomsaffiliatedtotheGACinaccordancewiththeprovisionsonpublicsecurityadministrationpunishment.Whereanyoneresistsorobstructsanyothercustomsofficerfromperforminghisorherdutiesinaccordancewiththelaw,thecaseshallbereportedtothelocalpublicsecurityauthorityforhandlinginaccordancewiththelaw.Chapter II SmugglingActsandPunishmentsArticle7Whereanyone,inviolationoftheCustomsLaworanyotherrelevantlaworadministrativeregulation,evadescustomssupervision,evadestaxpayable,orevadesthe第五条依照本实施条例处以警告、罚款等行政处罚，但不没收进出境货物、物品、运输工具的，不免除有关当事人依法缴纳税款、提交进出口许可证件、办理有关海关手续的义务。第六条抗拒、阻碍海关侦查走私犯罪公安机构依法执行职务的，由设在直属海关、隶属海关的海关侦查走私犯罪公安机构依照治安管理处罚的有关规定给予处罚。抗拒、阻碍其他海关工作人员依法执行职务的，应当报告地方公安机关依法处理。第二章走私行为及其处罚第七条违反海关法及其他有关法律、行政法规，逃避海关监管，偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理，有下列情形之一的，是走私行为：relevantprohibitiveorrestrictiveentryorexitadministrationandfallsunderanyofthefollowingcircumstances,itshallbedeterminedasasmugglingact:(-)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、携带国家禁止或者限制进出境的货物、 物品或者依法应当缴纳税款的货物、物品进出境的；(1) TransportingorcarryingthegoodsorarticlesprohibitedorrestrictedfromenteringorexitingChinabythestate,orgoodsorarticlessubjecttotaxationinaccordancewiththelawintooroutofChinafromtheplacewithoutacustomsofficewithouttheapprovaloftheStateCouncilortheauthorityauthorizedbytheStateCouncil.(二)经过设立海关的地点，以藏匿、伪装、瞒报、伪报 或者其他方式逃避海关监管，运输、携带、邮寄国家禁止 或者限制进出境的货物、物品或者依法应当缴纳税款的货 物、物品进出境的；(2) Transporting,carrying,ormailinggoodsorarticlesprohibitedorrestrictedfromenteringorexitingChinabythestateorgoodsorarticlessubjecttotaxationinaccordancewiththelawintooroutofChinabyevadingcustomssupen,isionbyconcealment,disguise,omissionindeclaration,fraudulentdeclaration,orothermethodswhenpassingthroughaplacewithacustomsoffice.()使用伪造、变造的手册、单证、印章、账册、电子数据或者以其他方式逃避海关监管，擅自将海关监管货物、物品、进境的境外运输工具，在境内销售的；(3) Evadingcustomssupervisionbyusingfabricatedoralteredmanuals,documents,seals,accountbooks,electronicdata,orothermethods,tosellwithinChinathegoodsorarticlesundercustomssupervision,oroverseasmeansoftransportenteringChinawithoutapproval.(四)使用伪造、变造的手册、单证、印章、账册、电子 数据或者以伪报加工贸易制成品单位耗料量等方式，致使 海关监管货物、物品脱离监管的；(4) CausinggoodsorarticlesundercustomssupervisionoutoftheCustoms'supervisionbyusingfabricatedoralteredmanuals,documents,seals,accountbooks,electronicdataorfalselyreportingtheunitconsumptionofmaterialsforfinishedproductsinprocessingtrade.(5) Evadingcustomssupervisionbyconcealment,disguise,omissionindeclaration,fraudulentdeclaration,orothermethodsandshippingthegoodsorarticlesundercustomssupervisioninabondedzone,exportprocessingzone,oranyotherspecialcustomssupervisionzoneoutofthezonewithoutapproval.(6) Otherwiseevadingcustomssupervision,whichconstitutessmuggling.Article 8 Whoevercommitsanyofthefollowingactsshallbepunishedforsmuggling:(1) Directlypurchasinggoodsorarticlesfromasmugglerinviolationofanylawalthoughknowingthatthegoodsorarticlesareimportedbysmuggling.(2) Avesseloranypersoncarriedbythevesseltransports,purchases,orsellsgoodsorarticlesprohibitedorrestrictedfromenteringorexitingChinabythestateortransports,purchases,orsellsgoodssubjecttotaxationinaccordancewiththelawwithoutalegalcertificatewithininlandsea,territorialwalers,boundaryrivers,orboundarylakes.Article 9 WhoevercommitsanyofthefollowingactsassetforthinArticles7and8ofthisImplementationRegulationshallbepunishedaccordingtothefollowingprovisions:(1) Ifanyonesmugglesgoodsprohibitedfromimportorexportbythestate,thesmuggledgoodsandillegalincomeshallbe（五）以藏匿、伪装、瞒报、伪报或者其他方式逃避海关监管，擅自将保税区、出口加工区等海关特殊监管区域内的海关监管货物、物品，运出区外的；（六）有逃避海关监管，构成走私的其他行为的。第八条有下列行为之一的，按走私行为论处：（一）明知是走私进口的货物、物品，直接向走私人非法收购的；（二）在内海、领海、界河、界湖，船舶及所载人员运输、收购、贩卖国家禁止或者限制进出境的货物、物品，或者运输、收购、贩卖依法应当缴纳税款的货物，没有合法证明的。第九条有本实施条例第七条、第八条所列行为之一的，依照下列规定处罚：（一）走私国家禁止进出口的货物的，没收走私货物及违法所得，可以并处100万元以下罚款；走私国家禁止进出境的物品的，没收走私物品及违法所得，可以并处10万元以下罚款；confiscated,andafineofnotmorethanonemillionyuanmaybeimposed;andifanyonesmugglesarticlesprohibitedfromenteringorexitingChinabythestate,thesmuggledarticlesandillegalincomeshallbeconfiscated,andafineofnotmorethan100,000yuanmaybeimposed.（二）应当提交许可证件而未提交但未偷逃税款，走私国 家限制进出境的货物、物品的，没收走私货物、物品及违 法所得，可以并处走私货物、物品等值以下罚款；(2) IfanyonesmugglesgoodsorarticlesrestrictedfromenteringorexitingChinabythestatewithoutsubmittingthelicenseasrequired,buthasnotevadedthetaxpayable,thegoodsorarticlesandtheillegalincomeshallbeconfiscated,andafinenotexceedingthevalueofthesmuggledgoodsorarticlesmaybeimposed.（三）偷逃应纳税款但未逃避许可证件管理，走私依法应 当缴纳税款的货物、物品的，没收走私货物、物品及违法 所得，可以并处偷逃应纳税款3倍以下罚款。(3) Ifanyonesmugglesgoodsorarticlesthatshallbesubjecttotaxationinaccordancewiththelawbyevadingthetaxpayable,butdoesnotevadethelicensingadministration,thesmuggledgoodsorarticlesandtheillegalincomeshallbeconfiscated,andafineofnotmorethanthreetimesthepayabletaxevadedmayalsobeimposed.专门用于走私的运输工具或者用于掩护走私的货物、物品，2年内3次以上用于走私的运输工具或者用于掩护走私 的货物、物品，应当予以没收。藏匿走私货物、物品的特 制设备、夹层、暗格，应当予以没收或者责令拆毁。使用 特制设备、夹层、暗格实施走私的，应当从重处罚。Themeansoftransportspeciallyusedforsmugglingorgoodsorarticlesusedforescortingforsmuggling,andthemeansoftransportusedforsmugglingorgoodsorarticlesforescortingforsmugglingforthreeormorelimeswithintwoyearsshallbeconfiscated.Theequipment,interlayer,orhiddenlayersspeciallymadetorconcealingsmuggledgoodsorarticlesshallbeconfiscatedororderedtobedemolished.Whoeverusessuchspeciallymadeequipment,interlayer,orhiddenlayersinsmugglingshallbegivenaheavierpunishment.Article 10 Whoevercolludeswithasmugglerandprovides第十条与走私人通谋为走私人提供贷款、资金、thesmugglerwithloans,funds,accountnumber,invoices,certificate,orcustomsdocuments,orcolludeswithasmugglerandprovidesthesmugglerwithsuchconveniencesaspickingup,forwarding,transporting,keeping,andmailingsmuggledgoodsorarticlesshallbepunishedasanaccompliceofthesmugglingact,andtheillegalincomeshallbeconfiscated,andtheviolatorshallbepunishedinaccordancewithArticle9ofthisImplementationRegulation.Article 11 WhereanenterprisepermittedbytheCustomstoengageinthetransport,storage,processing,assembly,consignment,orexhibition,amongothers,ofgoodsundercustomssupervisioncommitsacrimeofsmugglingorcommitssmugglingactstwoormoretimeswithinayear,theCustomsmayrevokeitsregistration;andanycustomsdeclarationenterpriseorcustomsdeclarerfallingunderanyoftheaforesaidcircumstancesshallbeprohibitedfromconductingcustomsdeclarationactivities.ChapterIIIViolationsofCustomsSupervisionProvisionsandPunishmentsArticle 12 AnyviolationoftheCustomsLaworanyotherrelevantlaw,administrativeregulation,orrulethatdoesnotconstituteasmugglingactshallbeaviolationofcustomssupervisionprovisions.Article 13 Whoeverimportsorexportsgocisprohibitedfromimportorexportbythestateinviolationoftheprovisionsofthestateonimportandexportadministrationshallbe账号、发票、证明、海关单证的，与走私人通谋为走私人提供走私货物、物品的提取、发运、运输、保管、邮寄或者其他方便的，以走私的共同当事人论处，没收违法所得，并依照本实施条例第九条的规定予以处罚。第H一条海关准予从事海关监管货物的运输、储存、加工、装配、寄售、展示等业务的企业，构成走私犯罪或者1年内有2次以上走私行为的，海关可以撤销其注册登记；报关企业、报关人员有上述情形的，禁止其从事报关活动。第三章违反海关监管规定的行为及其处罚第十二条违反海关法及其他有关法律、行政法规和规章但不构成走私行为的，是违反海关监管规定的行为。第十三条违反国家进出口管理规定，进出口国家禁止进出口的货物的，责令退运，处100万元以下罚款。第十四条 违反国家进出口管理规定，进出口国家 限制进出口的货物，进出口货物的收发货人向海关申报时 不能提交许可证件的，进出口货物不予放行，处货物价值 30%以下罚款。违反国家进出口管理规定，进出口属于自动进出口许可管 理的货物，进出口货物的收发货人向海关申报时不能提交 自动许可证明的，进出口货物不予放行。第十五条进出口货物的品名、税则号列、数量、规格、价格、贸易方式、原产地、启运地、运抵地、最终 目的地或者其他应当申报的项目未申报或者申报不实的， 分别依照下列规定予以处罚，有违法所得的，没收违法所 得：（一）影响海关统计准确性的，予以警告或者处IOOO元以orderedtotransportthegoodsbackandbefinednotmorethanonemillionyuan.Article 14 Whereanyone,inviolationoftheprovisionsofthestateonimportandexportadministration,importsorexportsgoodsrestrictedfromimportorexportbythestate,andtheconsigneeofimportedgoodsortheconsignorofexportedgoodscannotsubmitthelicensewhenmakingadeclarationtotheCustoms,suchimportedorexportedgoodsshallnotbereleasedandafineofnotmorethan30%ofthevalueofthegoodsshallbeimposed.Whereanyone,inviolationoftheprovisionsofIhestaleonimportandexportadministration,importsorexportsgoodssubjecttoautomaticimportandexportlicensingadministration,andtheconsigneeofimportedgoodsortheconsignorofexportedgoodscannotsubmittheautomaticlicensewhenmakingadeclarationtotheCustoms,suchimportedorexportedgoodsshallnotbereleased.Article 15 Whoeverfailstodeclarethecommodityname,tariffnumber,quantity,specification,price,modeoftrade,placeoforigin,placeofdeparture,placeofarrival,finaldestination,orotheritemsofimportedorexportedgoodswhichshouldhavebeendeclaredtotheCustomsorflselydeclaressuchinformationshallbepunishedinaccordancewiththefollowingprovisionsrespectivelyandtheillegalincome,ifany,shallbeconfiscated:(1) Whoeveraffectstheaccuracyofcustomsstatisticsshallbewarnedorfinednotlessthan1,000yuannormorethan10,000yuan.上1万元以下罚款;customs declarer fails to verify, as appropriate, the veracity of况的真实性未进行合理审查，或者因工作疏忽致使发生本(2) WhOeVeraffectstheorderofcustomssupervisionshallbewarnedorfinednotlessthan1,000yuannormorethan30,000yuan.(3) Whoeveraffectsthestate'slicensingadministrationshallbefinednotlessthan5%normorethan30%ofthevalueofthegoods.(4) Whoeveraffectsthestate'staxcollectionshallbefinednotlessthan30%normorethantwotimestheamountofevadedtax.(5) Whoeveraffectsthestate'sadministrationofforeignexchangeandexporttaxrefundshallbefinednotlessthan10%normorethan50%ofthedeclarationprice.Article 16 WheretheconsigneeofimportedgoodsortheconsignorofexportedgoodsfailstoprovidethecustomsdeclarationenterprisewithtrueinformationregardingtheitemsitentrustssuchanenterprisewithdeclaringtotheCustomsinaccordancewiththeapplicableprovisions,andfallsunderanyofthecircumstancessetforthinArticle15ofthisImplementationRegulation,theprincipalshallbepunishedinaccordancewithArticle15ofthisImplementationRegulation.Article 17 Whereacustomsdeclarationenterpriseor（二）影响海关监管秩序的，予以警告或者处100O元以上3万元以下罚款；（三）影响国家许可证件管理的，处货物价值5%以上30%以下罚款：（四）影响国家税款征收的，处漏缴税款30%以上2倍以下罚款；（五）影响国家外汇、出口退税管理的，处申报价格10%以上50%以下罚款。第十六条进出口货物收发货人未按照规定向报关企业提供所委托报关事项的真实情况，致使发生本实施条例第十五条规定情形的，对委托人依照本实施条例第十五条的规定予以处罚。第十七条报关企业、报关人员对委托人所提供情theinformationprovidedbytheprincipal,orneglectsinwork,whichleadstotheoccurrenceofanyofthecircumstancesassetforthinArticle15ofthisImplementationRegulation,thecustomsdeclarationenterprisemaybefinednotmorethan10%ofthevalueofthegoods,itscustomsdeclarationactivitiesshallbesuspendedwithinsixmonths;andifthecircumstancesareserious,itshallbeprohibitedfromconductingcustomsdeclarationactivities.Article 18 Whoevercommitsanyofthefollowingactsshallbefinednotlessthan5%normorethan30%ofthevalueofthegoodsandtheillegalincome,ifany,shallbeconfiscated:(1) Opening,pickingup,delivering,shipping,exchanging,repacking,mortgaging,pledging,holdingasalien,transferring,alteringmarks,usingforotherpurposes,orotherwisedisposingofgoodssubjecttocustomssupervisionwithoutthepermissionoftheCustoms.(2) Keepingthegoodsundercustomssupervisionoutsidethecustomssupen,isionzonewithoutthepermissionoftheCustoms.(3) Engaginginthetransport,storage,processing,assembly,consignment,orexhibition,amongothers,ofgoodsundercustomssupen,ision,andfailingtoprovidejustifiablereasonsforthelossorshortageofrelatedgoodsorfalserecords.(4) Engaginginthetransport,storage,processing,assembly,consignment,orexhibition,amongothers,ofbondedgoods,andfailingtoundergosuchformalitiesforreceipt,delivery.实施条例第十五条规定情形的，可以对报关企业处货物价值10%以下罚款，暂停其6个月以内从事报关活动；情节严重的，禁止其从事报关活动。第十八条有下列行为之一的，处货物价值5%以上30%以下罚款，有违法所得的，没收违法所得：（一）未经海关许可，擅自将海关监管货物开拆、提取、交付、发运、调换、改装、抵押、质押、留置、转让、更换标记、移作他用或者进行其他处置的；（二）未经海关许可，在海关监管区以外存放海关监管货物的；（三）经营海关监管货物的运输、储存、加工、装配、寄售、展示等业务，有关货物灭失、数量短少或者记录不真实，不能提供正当理由的；（四）经营保税货物的运输、储存、加工、装配、寄售、展示等业务，不依照规定办理收存、交付、结转、核销等carryover,andwrite-offaccordingtotheapplicableprovisionsorfailingtoundergotheformalitiesforthesuspension,extension,modif