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,ormailinggoodsorarticlesprohibitedorrestrictedfromenteringorexitingChinabythestateorgoo