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¡¡¡¡Article 28 Inward and outward luggage carried by individuals and inward and outward articles sent by post shall be limited to reasonable quantities for personal use and shall be subject to Customs control.

¡¡¡¡Article 29 All inward and outward articles shall be accurately declared to the Customs by the owner and shall be subject to Customs examination.

¡¡¡¡Seals affixed by the Customs may not be opened or broken by any person without authorization.

¡¡¡¡Article 30 The loading£¬ unloading£¬ transshipment and transit of inward and outward mail bags shall be subject to Customs control£¬ and a covering waybill shall be submitted to the Customs by the postal enterprise concerned. The postal enterprise shall inform the Customs in advance of the schedule for the opening and sealing of international mail bags. The Customs shall promptly dispatch officers to supervise checking and examination on the spot.

¡¡¡¡Article 31 Inward and outward articles sent by post shall be posted or delivered by managing units only after they have been examined and released by the Customs.

¡¡¡¡Article 32 Articles registered with and approved by the Customs for temporarily entering or leaving the territory duty-free£¬ shall be taken out or brought into the territory again by the owner. Persons passing through the territory may not leave in the territory£¬ without Customs approval£¬ the articles they carry with them.

¡¡¡¡Article 33 In accordance with Article 21 of this Law£¬ the Customs shall dispose of inward and outward articles declared to be abandoned by the owner£» articles to which no one makes a claim or for which Customs formalities are not completed within the time limit set by the Customs£» and inward postal items which can neither be delivered nor be returned.

¡¡¡¡Article 34 Inward and outward articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with in accordance with the Regulations of the People¡®s Republic of China on Diplomatic Privileges and Immunities.

¡¡¡¡Chapter V Customs Duties

¡¡¡¡Article 35 Unless otherwise provided for in this Law£¬ Customs duties shall be levied according to the import and export tariff on goods permitted to be imported or exported and articles permitted to enter or leave the territory. The tariff shall be made known to the public.

¡¡¡¡Article 36 The consignee of import goods£¬ the consignor of export goods and the owner of inward and outward articles shall be the obligatory Customs duty payer.

¡¡¡¡Article 37 The Customs duty payer of import or export goods shall pay the amount levied within seven days following the date of issuance of the duty memorandum. In case of failure to meet this time limit£¬ a fee for delayed payment shall be imposed by the Customs. Where the delay exceeds three months£¬ the Customs may instruct the guarantor to pay the duties or sell off the goods to offset the duties. The Customs may inform the bank to deduct the amount of duties due from the deposits of the guarantor or the obligatory Customs duty payer when it considers this necessary. The payment of duties on inward or outward articles shall be made£¬ prior to their release£¬ by the obligatory Customs duty payer.

¡¡¡¡Article 38 The duty-paying value of an import item shall be its normal CIF price£¬ which shall be approved by the Customs£» the duty-paying value of an export item shall be its normal FOB price£¬ which shall be approved by the Customs£¬ minus the export duty. Where it is impossible to ascertain the CIF or FOB price£¬ the duty-paying value of an import or export item shall be fixed by the Customs.

¡¡¡¡The duty-paying value of an inward or outward article shall be fixed by the Customs.

¡¡¡¡Article 39 Duty reduction or exemption shall be granted for import or export goods and inward or outward articles listed below£º

¡¡¡¡£¨1£© advertising items and trade samples of no commercial value£»

¡¡¡¡£¨2£© materials presented free of charge by foreign governments or international organizations£»

¡¡¡¡£¨3£© goods to which damage or loss has occurred prior to Customs release£»

¡¡¡¡£¨4£© articles of a quantity or value within the fixed limit£»

¡¡¡¡£¨5£© other goods and articles specified by law as items for duty reduction or exemption£» and

¡¡¡¡£¨6£© goods and articles specified as items for duty reduction or exemption by international treaties to which the People¡®s Republic of China is either a contracting or an acceding party.

¡¡¡¡Article 40 Duty reduction or exemption may be granted for import and export goods of the Special Economic Zones and other specially designated areas£» for import and export goods of specific enterprises such as Chinese-foreign equity joint ventures£¬ Chinese-foreign contractual joint ventures and enterprises with exclusive foreign investment£» for import and export goods devoted to specific purposes£» and for materials donated for use by public welfare undertakings. The State Council shall define the scope and formulate the rules for such reduction and exemption. The State Council or departments empowered by the State Council shall define the scope and formulate the rules for duty reduction or exemption involved in small volumes of border transactions.

¡¡¡¡Article 41 All import goods and articles for which duty reduction or exemption is granted in accordance with the preceding Article shall be used only in specific areas and enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties duly paid.

¡¡¡¡Article 42 Temporary duty reduction or exemption not specified in Articles 39 and 40 of this Law shall be examined and approved by the General Customs Administration independently or jointly with the financial department under the State Council in accordance with the regulations of the State Council.

¡¡¡¡Article 43 Temporary duty exemption shall be granted for goods approved by the Customs as temporarily imported or exported items and for bonded goods imported by special permission after the consignee or the consignor of the goods submits to the Customs a guarantee or a deposit of an amount equal to the duties.

¡¡¡¡Article 44 Where the Customs finds that the duties are short-levied or not levied on a consignment of import or export goods or on an inward or outward article after its release£¬ the Customs shall collect the money payable from the obligatory Customs duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer¡®s violation of the Customs regulations£¬ the Customs may collect the unpaid amount from him within three years.

¡¡¡¡Article 45 Where the duties are over-levied£¬ the Customs£¬ upon discovery£¬ shall refund the money without delay. The duty payer may ask the Customs for refunding within one year of the date of duty payment.

¡¡¡¡Article 46 Where the obligatory Customs duty payer is involved in a dispute over duty payment with the Customs£¬ he shall first pay the duties and may£¬ within 30 days of the issuance of the duty memorandum£¬ apply to the Customs in writing for a reconsideration of the case. The Customs shall reach a decision within 15 days of the receipt of the application. If the obligatory customs duty payer refuses to accept the decision£¬ he may apply to the General Customs Administration for a reconsideration of the case within 15 days of the receipt of the decision. If the decision of the General Customs Administration is still considered unacceptable by the obligatory customs duty payer£¬ he may file a suit in a people¡®s court within 15 days of the receipt of the decision.

¡¡¡¡Chapter VI Legal Responsibility

¡¡¡¡Article 47 Evasion of Customs control in one of the forms listed below shall constitute a crime of smuggling£º

¡¡¡¡£¨1£© to transport£¬ carry or send by post into or out of the territory narcotic drugs£¬ weapons or counterfeit currencies which are prohibited by the State from being imported or exported£» to transport£¬ carry or send by post into or out of the territory obscene objects for the purpose of profit-making or dissemination£» or to transport£¬ carry or send by post out of the territory cultural relics which are prohibited by the State from being exported£»

¡¡¡¡£¨2£© to transport£¬ carry or send by post into or out of the territory£¬ for the purpose of making a profit£¬ articles in relatively large quantities or of a relatively high value which are prohibited by the State from being imported or exported£¬ but which are not included in Item £¨1£© of this Article£» and goods or articles in relatively large quantities or of a relatively high value whose importation or exportation is restricted by the State or which are subject to the collection of Customs duties according to law£» or

¡¡¡¡£¨3£© to sell£¬ without Customs approval and payment of duties£¬ bonded goods imported by special permission or goods listed for special duty reduction or exemption which are in relatively large quantities or of a relatively high value. Any armed smuggling or resistance by violence to Customs examination of smuggled goods or articles shall constitute a crime of smuggling£¬ whatever the quantity or value of the goods or articles involved. The criminal punishments imposed by the people¡®s court to persons guilty of smuggling include imposing a fine and the confiscation of the smuggled goods or articles£¬ of the means of transport used for smuggling and of the illegal proceeds obtained therefrom. Where an enterprise£¬ an institution or a state organ or a public organization is guilty of smuggling£¬ the judicial organ shall investigate and determine the criminal responsibility of the person or persons in charge and the person or persons directly answerable for the offence£¬ and issue an order to impose a fine on the unit and confiscate the smuggled goods or articles£¬ the means of transport used for smuggling and the illegal proceeds obtained therefrom.

¡¡¡¡Article 48 If the smuggled goods and articles involved in one of the acts listed under Items £¨2£© and £¨3£© of Article 47 of this Law are not large in quantity nor of high value£¬ or where the carrying or sending by post of obscene objects into or out of the territory does not yet constitute a crime of smuggling£¬ the Customs may£¬ while confiscating the goods£¬ articles or illegal proceeds obtained therefrom£¬ concurrently impose a fine on the person or persons concerned.