中华人民共和国海关稽查条例
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国务院令第209号
(Promulgated by Decree No. 209 of the State Council of the People's Republic of China on January 3, 1997)
颁布日期:19970103  实施日期:19970103  颁布单位:国务院

  Chapter 1 General provisions

  Article 1 These Regulations are formulated1 with a view to establishing and perfecting the system of inspection2 conducted by the Customs, strengthening the Customs' supervision3 and administration, maintaining the normal order of import and export and the legitimate4 rights and interests of the parties concerned, ensuring the tax revenue of the State, promoting the development of foreign trade.

  Article 2 “Inspection conducted by the Customs” as referred to in these Regulations means that the Customs exercises inspection, within 3 years from the date of the release of the import or export goods or during the time of the Customs' control, over the bonded5 goods, the import goods and articles for which duties reduction or exemption6 is granted, the accounting7 books, vouchers8 for the accounts, the Customs declaration documents and other relevant materials (hereinafter referred to as accounting books, documents and other relevant materials) and relevant import and export goods of the persons under inspection, and supervises the authenticity9 and legality of the import and export acts of the persons under inspection.

  Article 3 The Customs shall exercise inspection over the following enterprises and units involved directly in import and export acts:

  1. The enterprises and units engaged in foreign trade;

  2. The enterprises engaged in foreign processing business; 3. The enterprises engaged in bonded business;

  4. The enterprises engaged in utilizing10 or managing import goods with Customs duties reduced or exempted11

  5. The enterprises engaged in declaration to the Customs;

  6. The other enterprises and units involved directly in import and export acts, and stipulated12 by the General Customs Administration.

  Article 4 The Customs and the Customs personnel shall, when performing their inspection duties, be objective and fair, be practical and realistic, be honest in duties, keep the commercial secrets of the persons under inspection, and shall not encroach on the legitimate rights and interests of the persons under inspection.

  Chapter 2 Control over Accounting Books, Documents and Other Relevant Materials

  Article 5 Accounting books, accounting vouchers, accounting statements and other accounting materials set and drawn13 up by enterprises and units involved directly in import and export acts shall record and reflect honestly, precisely14 and completely the conditions of import and export business.

  Article 6 Enterprises and units involved directly in import and export acts shall keep their accounting books, accounting vouchers, accounting statements and other accounting materials according to the time limit set in relevant laws or administrative15 regulations.

  The documents of declaration to the Customs, the documents of import and export, the contracts and other materials relating directly to import and export acts shall, from the date of the release of the import and export goods, be kept for 3 years.

  Article 7 Where enterprises and units involved directly in import and export acts have sound accounting systems, and are able to keep accounts and carry out business accounts by means of computer properly and completely, their accounting records stored in and put out of the computer shall be regarded equivalent to accounting materials, but the materials shall be printed into written records and kept completely in accordance with the provisions of these Regulations.

  Article 8 Enterprises and units involved directly in import and export acts shall, at the Customs' request, file the materials relating to the purchase, sale, processing, utilization16expenditure17 and storage of the import and export goods.

  Chapter 3 Implementation18 of the Inspection Conducted by the Customs

  Article 9 The Customs shall, according to the need of the Customs' control work and the actual circumstances of import or export enterprises, units, and import or export goods, determine the focal point of the inspection, and make annul19 work plan of the inspection.

  Article 10 The Customs shall, when conducting inspection, notify in writting the enterprises and units under inspection (hereinafter referred to as the persons under inspection) 3 days before the implementation of the inspection.

  Article 11 The Customs shall, when conducting inspection, form an inspection group. The member of the inspection group shall not be less than two persons.

  Article 12 When the Customs conducts inspection, the Customs personnel shall produce their Customs inspection certificates.

  The Customs inspection certificates shall be made and issued uniformly by the General Customs Administration.

  Article 13 When the Customs conducts inspection, any Customs personnel having directly interested relationship with the persons under inspection shall withdraw.

  Article 14 The Customs may, when conducting inspection, exercise the following powers:

  1. To examine and to copy the accounting books, documents and other relevant materials of the persons under inspection;

  2. To enter into the places where the persons under inspection are engaged in production and business operation and the places for storage of goods, and to examine production and business operation concerning import and export acts and the goods;

  3. To make inquiries20 of the legal representatives, chief personnel in charge and other people of the persons under inspection regarding particulars and issues relevant to the import and export acts;

  4. Upon approval of the director of the Customs establishment, to examine the deposit accounts that the persons under inspection have opened with the commercial banks or other financial institutes.

  Article 15 Where it discovers, when conducting inspection, that the persons under inspection are liable to transfer, conceal21, alter or destroy the accounting books, documents and other relevant materials, the Customs may, upon approval of the director of the Customs establishment, seal up temporarily the accounting books, documents and other relevant materials. Where such measures are taken, the normal production and business operation acts shall not be interfered22 with.

  Where the truth has been found out, or the proof has been obtained, the Customs shall remove immediately the seal on the accounting books, documents and other relevant materials.

  Article 16 Where it discovers, when conducting inspection, that the persons under inspection are suspected of violating the provisions of the Customs Law or other relevant administrative regulations, the Customs may, upon approval of the director of the Customs establishment, seal up the import and export goods concerned.

  Article 17 The persons under inspection shall assist the Customs in inspection work, and provide necessary work conditions.

  Article 18 The persons under inspection shall subject themselves to the inspection conducted by the Customs, report the particulars truthfully, provide accounting books, documents and other relevant materials, and shall not refuse or postpone23 to be inspected or, conceal any facts.

  Where they use computers to keep accounts, the persons under inspection shall provide the Customs with accounting soft wares24, directions for use, and relevant materials.

  Article 19 Where the Customs examines or makes copies of accounting books, documents and other relevant materials of the persons under inspection or, enter into the places where the persons under inspection are engaged in production and business operation or the places for storage of goods to conduct inspection, the legal representatives, chief personnel in charge or the representatives appointed by the persons under inspection shall be present and at the Customs' request, sort out the accounting books, open the warehouses25, move the goods or open the packages.

  Article 20 Where the Customs conducts inspection, all enterprises and units having financial contacts or other business contacts with the persons under inspection shall report truthfully relevant particulars of the persons under inspection, and provide relevant information and certifying26 materials.

  Article 21 The Customs inspection group shall, after the implementation of the inspection, put forward towards the Customs an inspection report. The opinion of the person under inspection shall be solicited27 before the inspection report is sent to the Customs. The person under inspection shall submit to the Customs his opinion in writting within 7 days from the date of receiving of the inspection report.

  Article 22 The Customs shall, within 30 days from the date of receiving of the inspection report, make a conclusion of the Customs inspection and serve it on the person under inspection.

  Chapter 4 Handling of the Inspection Conducted by the Customs

  Article 23 Where, after inspection, Customs duties or taxes in other import links are short-levied28 or not levied, the Customs may recover the amount of taxes from the persons under inspection in accordance with the provisions of the Customs Law and relevant tax laws or administrative regulations. If any imports or exports are short-levied or not levied owing to an act in violation29 of the Customs regulations by the person under inspection, the Customs may collect the amount of taxes in accordance with the provisions of the Customs Law and relevant tax laws or administrative regulations.

  Where the person under inspection fails to pay the amount of taxes within the time limit set by the Customs, the Customs may take mandatory30 execution in accordance with the provisions of the first paragraph of Article 37 of the Customs Law.

  Article 24 Where, after inspection, the import and export goods sealed up in accordance with the provisions of Article 16 of these Regulations are found out to be free from any possibility of violation of law, the Customs shall lift the seal immediately. Where it believes the goods are illegal after inspection, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 25 Where the Customs believes, after inspection, that the person under inspection has an act violating regulations on Customs control, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 26 Where the Customs discovers, after inspection, that the person under inspection has a smuggling31 act, and the act constitutes a crime, the person shall be investigated for criminal responsibility; where such an act does not constitute a crime, the Customs shall treat the case in accordance with the provisions of the Customs Law and Rules for Implementation of Administrative Punishment under the Customs Law.

  Article 27 The amount of taxes collected by the Customs, the smuggled32 goods and illegal income confiscated33, and the fines imposed, shall be all turned over to the State Treasury34.

  Article 28 Where a person under inspection has a tax dispute with the Customs, such a dispute shall be handled in accordance with the provisions of Article 46 of the Customs Law.

  Chapter 5 Legal Responsibility

  Article 29 Where a person under inspection has any of the following acts, the Customs shall order him to correct such mistakes within a time limit; if he fails to do so, a fine from 10000 to 30000 in RMB shall be imposed. Where the case is serious, the right of declaration to the Customs shall be deprived of; and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB:

  1. To provide false information to the Customs or to conceal important facts;

  2. To refuse or to delay to present to the Customs the accounting books, documents and other relevant materials;

  3. To transfer, conceal, alter or destroy the accounting books, documents and other relevant materials.

  Article 30 Where a person under inspection fails to establish or compile the accounting books, documents and other relevant materials in accordance with the Customs regulations, the Customs shall order him to correct such mistakes within a time limit; If he fails to do so, a fine from 10000 to 50000 in RMB shall be imposed. Where the case is serious, the right of declaration to the Customs shall be deprived of; and the personnel in charge or other personnel directly answerable for the offence shall be fined from 1000 to 5000 in RMB.

  Article 31 Where Customs personnel who neglects his duties, acts illegally for personal gains, abuses his powers or, takes advantage of his office to accept or to demand property from the persons under inspection, and such an act constitutes a crime, he shall be investigated for criminal responsibility; Where such an act does not constitute a crime, he shall be investigated for administrative sanctions.

  Chapter 6 Supplementary35 Provisions

  Article 32 The General Customs Administration shall be responsible for organizing the implementation of these Regulations.

  Article 33 These Regulations shall be effective as of the date of promulgation36.



点击收听单词发音收听单词发音  

1 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
2 inspection y6TxG     
n.检查,审查,检阅
参考例句:
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
3 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
4 legitimate L9ZzJ     
adj.合法的,合理的,合乎逻辑的;v.使合法
参考例句:
  • Sickness is a legitimate reason for asking for leave.生病是请假的一个正当的理由。
  • That's a perfectly legitimate fear.怀有这种恐惧完全在情理之中。
5 bonded 2xpzkP     
n.有担保的,保税的,粘合的
参考例句:
  • The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。
  • This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。
6 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
7 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
8 vouchers 4f649eeb2fd7ec1ef73ed951059af072     
n.凭证( voucher的名词复数 );证人;证件;收据
参考例句:
  • These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
  • This time we were given free vouchers to spend the night in a nearby hotel. 这一次我们得到了在附近一家旅馆入住的免费券。 来自英语晨读30分(高二)
9 authenticity quyzq     
n.真实性
参考例句:
  • There has been some debate over the authenticity of his will. 对于他的遗嘱的真实性一直有争论。
  • The museum is seeking an expert opinion on the authenticity of the painting. 博物馆在请专家鉴定那幅画的真伪。
10 utilizing fbe1505f632dff25652a1730952a6464     
v.利用,使用( utilize的现在分词 )
参考例句:
  • Utilizing an assembler to produce a machine-language program. 用汇编程序产生机器语言的过程。 来自辞典例句
  • The study and use of devices utilizing properties of materials near absolute zero in temperature. 对材料在接近绝对零度时的特性进行研究和利用的学科。 来自辞典例句
11 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
12 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
13 drawn MuXzIi     
v.拖,拉,拔出;adj.憔悴的,紧张的
参考例句:
  • All the characters in the story are drawn from life.故事中的所有人物都取材于生活。
  • Her gaze was drawn irresistibly to the scene outside.她的目光禁不住被外面的风景所吸引。
14 precisely zlWzUb     
adv.恰好,正好,精确地,细致地
参考例句:
  • It's precisely that sort of slick sales-talk that I mistrust.我不相信的正是那种油腔滑调的推销宣传。
  • The man adjusted very precisely.那个人调得很准。
15 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
16 utilization Of0zMC     
n.利用,效用
参考例句:
  • Computer has found an increasingly wide utilization in all fields.电子计算机已越来越广泛地在各个领域得到应用。
  • Modern forms of agricultural utilization,have completely refuted this assumption.现代农业利用形式,完全驳倒了这种想象。
17 expenditure XPbzM     
n.(时间、劳力、金钱等)支出;使用,消耗
参考例句:
  • The entry of all expenditure is necessary.有必要把一切开支入账。
  • The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。
18 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
19 annul kwzzG     
v.宣告…无效,取消,废止
参考例句:
  • They have the power to alter or annul inappropriate decisions of their own standing committees.他们有权改变或者撤销本级人民代表大会常务委员会不适当的决定。
  • The courts later found grounds to annul the results,after the king urged them to sort out the "mess".在国王敦促法庭收拾烂摊子后,法庭随后宣布废除选举结果。
20 inquiries 86a54c7f2b27c02acf9fcb16a31c4b57     
n.调查( inquiry的名词复数 );疑问;探究;打听
参考例句:
  • He was released on bail pending further inquiries. 他获得保释,等候进一步调查。
  • I have failed to reach them by postal inquiries. 我未能通过邮政查询与他们取得联系。 来自《现代汉英综合大词典》
21 conceal DpYzt     
v.隐藏,隐瞒,隐蔽
参考例句:
  • He had to conceal his identity to escape the police.为了躲避警方,他只好隐瞒身份。
  • He could hardly conceal his joy at his departure.他几乎掩饰不住临行时的喜悦。
22 interfered 71b7e795becf1adbddfab2cd6c5f0cff     
v.干预( interfere的过去式和过去分词 );调停;妨碍;干涉
参考例句:
  • Complete absorption in sports interfered with his studies. 专注于运动妨碍了他的学业。 来自《简明英汉词典》
  • I am not going to be interfered with. 我不想别人干扰我的事情。 来自《简明英汉词典》
23 postpone rP0xq     
v.延期,推迟
参考例句:
  • I shall postpone making a decision till I learn full particulars.在未获悉详情之前我得从缓作出决定。
  • She decided to postpone the converastion for that evening.她决定当天晚上把谈话搁一搁。
24 wares 2eqzkk     
n. 货物, 商品
参考例句:
  • They sold their wares at half-price. 他们的货品是半价出售的。
  • The peddler was crying up his wares. 小贩极力夸耀自己的货物。
25 warehouses 544959798565126142ca2820b4f56271     
仓库,货栈( warehouse的名词复数 )
参考例句:
  • The whisky was taken to bonded warehouses at Port Dundee. 威士忌酒已送到邓迪港的保稅仓库。
  • Row upon row of newly built warehouses line the waterfront. 江岸新建的仓库鳞次栉比。
26 certifying fb18ddb0ac22a2a37ae82d54cdb1d1e7     
(尤指书面)证明( certify的现在分词 ); 发证书给…; 证明(某人)患有精神病; 颁发(或授予)专业合格证书
参考例句:
  • Signed Commercial in quintuplicate, certifying merchandise to be of Chinese origin. 签署商业发票一式五份,证明产品的原产地为中国。
  • Other documents certifying the truthfulness of the contents of the advertisements. (三)确认广告内容真实性的其他证明文件。
27 solicited 42165ba3a0defc35cb6bc86d22a9f320     
v.恳求( solicit的过去式和过去分词 );(指娼妇)拉客;索求;征求
参考例句:
  • He's already solicited their support on health care reform. 他已就医疗改革问题请求他们的支持。 来自辞典例句
  • We solicited ideas from Princeton University graduates and under graduates. 我们从普林斯顿大学的毕业生与大学生中征求意见。 来自辞典例句
28 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
29 violation lLBzJ     
n.违反(行为),违背(行为),侵犯
参考例句:
  • He roared that was a violation of the rules.他大声说,那是违反规则的。
  • He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。
30 mandatory BjTyz     
adj.命令的;强制的;义务的;n.受托者
参考例句:
  • It's mandatory to pay taxes.缴税是义务性的。
  • There is no mandatory paid annual leave in the U.S.美国没有强制带薪年假。
31 smuggling xx8wQ     
n.走私
参考例句:
  • Some claimed that the docker's union fronted for the smuggling ring.某些人声称码头工人工会是走私集团的掩护所。
  • The evidence pointed to the existence of an international smuggling network.证据表明很可能有一个国际走私网络存在。
32 smuggled 3cb7c6ce5d6ead3b1e56eeccdabf595b     
水货
参考例句:
  • The customs officer confiscated the smuggled goods. 海关官员没收了走私品。 来自《现代汉英综合大词典》
  • Those smuggled goods have been detained by the port office. 那些走私货物被港务局扣押了。 来自互联网
33 confiscated b8af45cb6ba964fa52504a6126c35855     
没收,充公( confiscate的过去式和过去分词 )
参考例句:
  • Their land was confiscated after the war. 他们的土地在战后被没收。
  • The customs officer confiscated the smuggled goods. 海关官员没收了走私品。
34 treasury 7GeyP     
n.宝库;国库,金库;文库
参考例句:
  • The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
  • This book is a treasury of useful information.这本书是有价值的信息宝库。
35 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
36 promulgation d84236859225737e91fa286907f9879f     
n.颁布
参考例句:
  • The new law comes into force from the day of its promulgation. 新法律自公布之日起生效。 来自《简明英汉词典》
  • Article 118 These Regulations shall come into effect from the day of their promulgation. 第一百一十八条本条例自公布之日起实施。 来自经济法规部分
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