Customs Law of the People's Republic of China (2021 Amendment)

Chapter 1 General Provisions Article 1 This law is enacted in order to safeguard the country's sovereignty and interests, strengthen customs supervision and management, promote foreign economic, trade and scientific and technological cultural exchanges, and ensure socialist modernization. Article 2 The Customs of the People's Republic of China is the country's customs entry and exit (hereinafter referred to as entry and exit) supervision and management agency. The customs shall, in accordance with this Law and other relevant laws and administrative regulations, supervise the inbound and outbound means of transport, goods, luggage items, postal items and other items (hereinafter referred to as the inbound and outbound means of transport, goods and items), and collect customs duties and other taxes and fees. Detect smuggling, compile customs statistics and handle other customs business. Article 3 The State Council establishes the General Administration of Customs to uniformly manage customs across the country.

The state shall establish customs offices at ports open to the outside world and at locations where customs supervision services are concentrated. The affiliation of customs is not restricted by administrative divisions.

The Customs exercises its powers independently in accordance with the law and is accountable to the General Administration of Customs. Article 4 The state shall establish a public security agency in the General Administration of Customs that specializes in investigating smuggling crimes, and shall be equipped with full-time anti-smuggling police to be responsible for the investigation, detention, arrest, and pre-trial of smuggling criminal cases under its jurisdiction.

The public security agencies responsible for customs investigation of smuggling crimes shall perform their duties of investigation, detention, arrest, and pre-trial in accordance with the provisions of the Criminal Procedure Law of the People's Republic of China.

Public security agencies responsible for customs investigation of smuggling crimes may establish branches in accordance with relevant national regulations. Each branch handling smuggling criminal cases under its jurisdiction shall transfer them to the People's Procuratorate with jurisdiction for prosecution in accordance with the law.

Local public security organs at all levels should cooperate with customs in investigating smuggling crimes. Public security organs perform their duties in accordance with the law. Article 5: The state implements an anti-smuggling system that combines joint anti-smuggling, unified handling, and comprehensive management. The customs is responsible for organizing, coordinating and managing the investigation and seizure of smuggling. Relevant regulations shall be formulated separately by the State Council.

Smuggling cases seized by relevant administrative law enforcement departments that should be subject to administrative penalties shall be transferred to the customs for handling in accordance with the law; if a crime is suspected, they shall be transferred to the customs and local public security organs for investigation of smuggling crimes according to the division of jurisdiction over the case and statutory Procedures are handled. Article 6 Customs may exercise the following powers:

(1) Inspect inbound and outbound means of transportation, inspect inbound and outbound goods and articles; and may detain those who violate this Law or other relevant laws and administrative regulations.

(2) Check the documents of persons entering and exiting the country; interrogate suspects who have violated this Law or other relevant laws and administrative regulations, and investigate their illegal acts.

(3) Review and copy contracts, invoices, account books, documents, records, documents, business correspondence, audio and video recordings and other materials related to inbound and outbound means of transportation, goods and articles; Inbound and outbound transportation vehicles, goods, and articles that are implicated in violating this Law or other relevant laws and administrative regulations may be detained.

(4) In customs supervision areas and designated areas along the coast near customs, inspect transportation vehicles suspected of smuggling and places suspected of hiding smuggled goods and items, and inspect the bodies of smuggling suspects; Suspected means of transport, goods, articles and smuggling suspects may be detained with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him; for smuggling suspects, the detention time shall not exceed 24 hours, and under special circumstances can be extended to forty-eight hours.

Outside the customs supervision area and the designated areas along the coast near the customs, when the customs is investigating smuggling cases, it will investigate transportation vehicles suspected of smuggling and places other than citizens’ residences suspected of hiding smuggled goods and articles. Inspections may be carried out with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him, and the relevant parties shall be present; if the parties are not present, the inspection may be carried out in the presence of witnesses; if there is evidence to prove the suspicion of smuggling, The means of transportation, goods and articles may be detained.

The scope of the prescribed coastal areas near customs shall be determined by the General Administration of Customs and the public security department of the State Council in conjunction with the relevant provincial people's governments.

(5) When investigating a smuggling case, with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him, the deposits and remittances of the units and persons involved in the case in financial institutions and postal enterprises can be inquired.

(6) If an inbound or outbound transport vehicle or individual escapes in defiance of customs supervision, the customs may continuously pursue them outside the customs supervision area and the designated coastal areas near the customs and take them back for processing.

(7) Customs may be equipped with weapons to perform their duties. The rules for the wearing and use of weapons by customs staff shall be formulated by the General Administration of Customs in conjunction with the public security department of the State Council and submitted to the State Council for approval.

(8) Other powers exercised by the customs as stipulated in laws and administrative regulations. Article 7 All localities and departments shall support the Customs in exercising their powers in accordance with the law and shall not illegally interfere with the Customs' law enforcement activities. Article 8 Entry and exit means of transportation, goods and articles must enter or exit the country through the place where customs is established. Under special circumstances, those who need to temporarily enter or exit the country through places without customs must obtain approval from the State Council or an agency authorized by the State Council, and go through customs procedures in accordance with the provisions of this Law. Article 9 For imported and exported goods, unless otherwise provided, the consignor and consignor of imported and exported goods may handle customs declaration and taxation procedures by themselves, or the consignee and consignor of imported and exported goods may entrust a customs declaration enterprise to handle customs declaration and taxation procedures.

The owner of inbound and outbound items can handle customs declaration and taxation procedures by himself or entrust others to handle customs declaration and taxation procedures.