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Customs Law of the People's Republic of China

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Adopted at the 19th Meeting of the Standing Committee of the Sixth National People's
Congress on January 22, 1987,Promulgated by Order No. 51 of the President of the People's
Republic of China on January 22, 1987, and effective as of July 1, 1987


Chapter I General Provisions

Chapter I General Provisions
Article 1
This Law is formulated for the purpose of safeguarding state sovereignty and
interests, strengthening supervision and control by the Customs, promoting exchanges with
foreign countries in economic affairs, trade, science, technology and culture, and ensuring
socialist modernization.

Article 2
The Customs of the People's Republic of China shall be the state organ responsible
for supervision and control over everything entering and leaving the Customs territory
(hereinafter referred to as inward and outward persons and objects). The Customs shall, in
accordance with this Law and other related laws and regulations, exercise supervision and
control over the means of transport, goods, travellers' luggage, postal items and other articles
entering or leaving the territory (hereinafter referred to as inward and outward means of
transport, goods and articles), collect Customs duties and other taxes and fees, uncover and
suppress smuggling, work out customs statistics and handle other Customs operations.

Article 3
The State Council shall set up the General Customs Administration which shall
exercise unified administration of Customs establishment throughout the country.
The State shall set up Customs establishments at ports open to foreign countries and regions
and at places which call for concentrated Customs operations of supervision and control. The
subordination of one Customs establishment to another shall not be restricted by
administrative divisions.
Customs establishments shall exercise their functions and powers independently in
accordance with the law, and shall be responsible to the General Customs Administration.

Article 4
A Customs establishment shall exercise the following powers:
(1) To check inward and outward means of transport and examine inward and outward goods
and articles: to detain those entering or leaving the territory in violation of this Law or other
relevant laws and regulations.
(2) To examine the papers and identifications of persons entering or leaving the territory; to
interrogate those suspected of violating this Law or other relevant laws and regulations, and
investigate their illegal activities;
(3) To examine and make copies of contracts, invoices, book accounts, bills, records,
documents, business letters and cables, audio and video products and other materials related
to the inward and outward means of transport, goods and articles; to detain those related to
the means or other relevant laws and regulations;
(4) To search, within a Customs surveillance zone and the specified coastal or border area in
the vicinity of a Customs establishment, means of transport suspected of involvement in
smuggling, and storage places suspected of concealing smuggled goods and articles, and to
search persons suspected criminal smuggler may be detained and handed over to judicial
organ. Such detention shall not exceed 24 hours and, under special circumstances, may be
extended to 48 hours.
The scope of the specified coastal or border area in the vicinity of a Customs establishment
shall be defined by the General Customs Administration and the public security department
under the State Council in conjunction with the relevant provincial people's governments;
(5) Customs officers may chase means of transport or persons defying and escaping from
Customs supervision an control to places beyond a customs surveillance zone or the
specified coastal or border area in the vicinity of a Customs establishment and bring them
back to be properly dealt with; and
(6) A Customs establishment may be provided with arms for the performance of its duties.
Rules governing the carrying and use of arms by Customs officers shall be drawn up by the
General Customs Administration jointly with the public security department under the State
Council and reported to the State Council for approval.

Article 5
All inward and outward means of transport, goods and articles shall enter or leave
the territory at a place where there is a Customs establishment. If, under special
circumstances, they have to enter or leave the territory at a place without a Customs
establishment as a matter of contingeney, permission shall be obtained from the State
Council or an organ authorized by the State Council, and Customs formalities shall be duly
completed in accordance with this Law.

Article 6
Unless otherwise provided for, all import and export goods shall be declared and
duties on them paid by declaration enterprises registered with the Customs, or by enterprises
entitled to engage in import and export business. The persons of these enterprises in charge
of the declaration shall be evaluated and approved by the Customs.
The Customs formalities concerning declaration of inward and outward articles and payment
of duties on them may be completed either by the owner or by a person the owner has
entrusted to act as his agent.
The agent entrusted to complete the declaration formalities shall abide by all provisions of this
Law applicable to the owner.

Article 7
Customs personnel shall abide by the laws and regulations, enforce the law
impartially, be devoted to their duties and render services in a civilized manner.
No unit or individual may obstruct the Customs from performing its duties according to law.
Where a Customs of officer meets with resistance while carrying out his duties, the public
security organ and the People's Armed Police units performing related tasks shall provide
assistance.

Chapter II Inward and Outward Means of Transport

Article 8
When a means of transport arrives at or departs from a place where there is a
Customs establishment, the person in charge of the means of transport shall make a truthful
declaration to the Customs, submit the relevant papers for examination and accept Customs
control and examination.
The inward and outward means of transport staying at a place with a Customs establishment
shall not depart from it without prior permission by the Customs.
Before an inward or outward means of transport moves from one place with a Customs
establishment to another place with a Customs establishment, it shall comply with the control
requirements of the Customs and complete Customs formalities; no means of transport shall
be allowed to change its course and leave the territory unless it has cleared the Customs.



Article 9
An inward means of transport which has entered the territory but has not made its
declaration to the Customs or an outward means of transport which has cleared the Customs
but has not left the territory shall move along routes specified by competent communications
authories; in the absence of such specification, the routes shall be designated by the
Customs.

Article 10
The Customs shall be notified in advance, either by the person in charge of a
means of transport or by the relevant transport and communications department, of such
details as when an inward or outward vessel, train or aircraft will arrive and depart, where it
will stay, what places it will move to during its stay, and when the loading or unloading of the
goods and articities will take place.

Article 11
The inward or outward goods and articles being loaded on or unloaded from a
means of transport and the inward and outward passengers boarding or getting off a means
of transport shall be subject to Customs control.
Upon the completion of such loading or unloading, the person in charge of the means of
transport shall submit to the Customs documents and records which reflect the actual
situation of the toading and unloading.
Those boarding or getting off an inward or outward means of transport who carry articles with
them shall truthfully declare to the Customs and shall be subject to Customs examination.

Article 12
When an inward or outward means of transport is being checked by the Customs,
the person in charge of the means of transport shall be present and open the holds, cabins,
rooms or doors of the vehicles at the request of the Customs; where smuggling is suspected,
such person shall also open or dismantle the part of the means of transport which may
conceal smuggled goods and articles or remove the goods and materials. In accordance with
work requirements, the Customs may dispatch officers to perform duties on board the means
of transport. The person in charge of the means of transport shall provide them with
conveniences.

Article 13
An inward means of transport of countries or regions outside the territory or an
outward means of transport of units or enterprises inside the territory shall not be transferred
or devoted to other uses prior to the completion of Customs formalities and payment of
Customs duties.

Article 14
Where inward or outward vessels and aircraft are concurrently engaged in
transportation of goods and passengers within the territory, Customs approval shall be
obtained and requirements for Customs control shall be fulfilled.
Customs formalities shall be completed with the Customs for an inward or outward means of
transport to change to transport business within the territory.

Article 15
Coastal transport vessels, fishing boats and ships engaged in special operation at
sea may not carry, obtain on an exchange basis, purchase or transfer inward and outward
goods and articles without Customs approval.

Article 16
When, owing to force majeure, an inward or outward vessel or aircraft is forced to
berth, land or jettison and discharge goods and articles at a place without a Customs
establishment, the person in charge of the means of transport shall report immediately to the
Customs establishment nearby.

Chapter III Inward and Outward Goods

Article 17
All import goods, throughout the period from the time of arrival in the territory to the
time of Customs clearance; all export goods, throughout the period from the time of
declaration to the time of departure from the territory, shall be subject to Customs control.



Article 18
The consignee for import goods and the consignor for export goods shall make an
accurate declaration and submit the import or export licensee and relevant papers to the
Customs for examination. In the absence of import or export license, goods whose
importation or exportation is restricted by the State Council Declaration of import goods
should be made to the State shall not be released. Specific measures for handling such
matters shall be enacted by the Customs by the consignee within 14 days of the declaration
of the arrival of the means of transport; declaration of export goods shall be made by the
consignor 24 hours prior to loading unless otherwise specially approved by the Customs.
Where the consignee fails to declare the import goods within the time limit prescribed in the
preceding paragraph, a fee for delayed declaration shall be imposed by the Customs.

Article 19
All imports and export goods shall be subject to Customs examination. While the
axamination is being carried out, the consignee for the import goods or the consignor for the
export goods shall be present and be responsible for moving the goods and opening and
restoring the package. The Customs shall be entitled to examine or reexamine the goods or
take samples from them without the presence of the consignee or the consignor whenever it
considers this necessary.
Import and export goods may be exempted from examination if an application has been made
by the consignee or consignor and approved by the General Customs Administration.

Article 20
Unless specially approved by the Customs, import and export goods shall be
released upon Customs endorsement only after the payment of duties or the provision of a
guarantee.

Article 21
Where the consignee fails to declare the import goods to the Customs within three
months of the declaration of the arrival of the means of transport, the goods shall be taken
over and sold off by the Customs. After the costs of transport, loading and unloading and
storage and the duties and taxes are deducted from the money obtained from the sale, the
remaining sum, if any, shall be returned to the consignee provided he submits an application
to the Customs within one year of the sale of the goods; if nobody applies within the time limit
the money shall be turned over to the State Treasury. Inward goods confirmed by the
Customs to be misdischarged or over discharged may be returned to the place of
consignment or imported upon completion of necessary formalities by the person in charge of
the means of transport carrying the goods or the consignee or the consignor for the goods
within three months of the discharging. When neccessary, an extension of three months may
be granted through Customs approval. If the formalities are not completed within the time limit,
the goods shall be disposed of by the Customs in accordance with the provisions laid down in
the preceding paragraph. Where goods listed in the preceding two paragraphs are not
suitable for storage over a long period, the customs may, according to actual circumstances,
dispose of them before the time limit is reached.
Import goods declared to be abandoned by the consignee or the owner shall be taken over
and sold off by the Customs. The money thus obtained shall returned over to the State
Treasury after the costs of transport, loading, unloading and storage are deducted.

Article 22
Goods that are temporarily imported or exported with the approval of the Customs
shall be re-shipped out of or into the territory with six months. An extension may be granted in
special circumstances through Customs approval.

Article 23
The operation of the storage, processing and assembling and consignment sales of
bonded goods shall be approved by and registered with the Customs.

Article 24
Customs formalitites for import goods shall be completed by the consignee at the
Customs establishment at the place where the goods enter the territory; those for export
goods shall be completed by the consignor at the Customs establishment where the goods
depart from the territory.
If applied for by the consignee or the consignor and approved by the Customs, Customs
formalities from import goods may be completed at the place of destination where there is a
Customs establishment, and those for export goods at the place of consignment where there
is a Customs establishment. The transport of such goods from one place with a Customs
establishment to another shall comply with the control requirements of the Customs. When
necessary, Customs officers may escort the goods in transportation. Where goods enter or
leave the territory by electric cables, pipelines or other special means of conveyance, the
management units concerned shall report at regular intervals to the designated Customs
establishment and complete Customs formalities as required.

Article 25
All transit, transshipment and through goods shall be truthfully declared by the
person in charge of the means of transport to the Customs establishment at the place where
the goods enter the territory, and shall be shipped out of the territory within the designated
time limit. The Customs may examine such goods whenever it considers this necessary.

Article 26
Without Customs approval, no unit or individual may open, pick up, deliver, forward,
change, repack, mortgage or transfer goods under Customs control or change the
identification marks on such goods.
Seals affixed by the Customs may not be opened or broken by any person without Customs
authorization.
The managers of warehouses and places where goods under Customs control are kept shall
complete procedures for the receipt and delivery of goods in accordance with Customs
regulations.
The storage of goods under Customs control at a place outside a Customs surveillance zone
shall be approved by the a Customs and subject to Customs control.

Article 27
The General Customs Administration shall draw up, independently or jointly with the
relevant departments under the State Council, rules for control over the salvage of inward and
outward containers; rules for control over the salvage of inward and outward goods and
sunken shipis rules for control over inward and outward goods involved in small volumes of
border transactions and other inward and outward goods not specified in this Law.
Chapter IV Inward and Outward Articles

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 enterprise concerned.
The postal enterprise shall inform the Customs in advance of the schedule for the opening
and sealing of international mail bag. 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 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 offical 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 excceds 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:
(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 undertaking. 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 exemption or 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
Temportary duty exemption shall be granted for goods approved by the Customs as
temporarity 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 atter 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: (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
person 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 not 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, concurrenly impose a fine on the person or persons
concerned.

Article 49
Any of the following acts shall be dealt with as a crime of smuggling and shall be
punishable accordance with the provisions of Article 47 of this law:
(1) To purchase directly and illegally from a smuggler articles which are prohibited by the
State from being imported; or to purchase directly and illegally from a smuggler other
smuggled goods or articles in relatively large quantities or of a relatively high value; or
(2) To transport, purchase or sell on inland or territorial waters articles which are prohibited by
the State from being imported or exported; or to transport, purchase or sell without legal
certification goods or articles whose importation or exportation is restricted by the State and
which are in relatively large quantities or of a relatively high value. Where an act listed in the
preceding paragraphs does not yet constitute a crime of smuggling, punishment shall be
applied in accordance with the provisions of Article 48 of this Law.

Article 50
Any individual who carries or sends by post articles for personal use into or out of
the territory in a quantity exceeding the reasonable limit and fails to declare them to the
Customs shall be made to pay the duties and may be fined.

Article 51
A fine may be imposed for any of the following acts which violate the regulations on
Customs control prescribed in this Law: (1) For a means of trans port to enter or leave the
territory at a place without a Customs establishment; (2) To fail to inform the Customs of the
arrival and departure time of a means of transport and the place where it will stay or any
change of such a place; (3) To fail to declare truthfully to the Customs the import or export
goods or the transit, transshipment and through goods; (4) To fail to accept, in accordance
with relevant regulations, the checking and examination by the Customs of the means of
transport, goods or articles entering or leaving the territory; (5) For an inward or outward
means of transport to load or unload inward or outward goods or articles or let passengers get
on or off without Customs approval; (6) For an inward or outward means of transport staying
at a place with a Customs establishment to leave without Customs approval; (7) For an
inward or outward means of transport en route from one place with a Customs establishment
to another with a Customs establishment to move out of the territory or to a point in the
territory where there is no Customs establishment without completing the clearance
formalities and obtaining Customs approval; (8) For an inward or outward means of transport
to engage concurrently in or change to service within the territory without Customs approval;
(9) For an inward or outward vessel or aircraft which, by force majeure, stops or lands at a
place without a Customs establishment, or jetisons or discharges goods or articles in the
territory to fail unjustifiably to report to the Customs authorities nearby; (10) To open, pick up,
deliver, forward, change, repack, mortgage or transfer goods under Customs control without
Customs approval; (11) to open or break seals affixed by the Customs without authorization;
or (12) to violate other provisions specified in this Law concerning Customs control so that the
Customs cannot exercise or has to suspend control over inward and outward means of
transport, goods or articles.

Article 52
The smuggled goods and articles, illegal incomes and means of transport used for
smuggling which are confiscated and the fines which are imposed by order of the people's
court shall all be turned over to the State Treasury, and so shall be the smuggled goods andArticles and illegal incomes which are confiscated and fines which are inposed by decision of
the Customs. It is the responsibility of the Customs to handle all smuggled goods and articles
and the means of transport used for smuggling which are confiscated by order of the people's
court or by decision of the Customs and to turn them over to the State Treasury in
accordance with the rcgulations of the State Council.

Article 53
If the party concerned objects to the Customs decision of punishment, he may hand
in an application for reconsideration of the case, either to the Customs establishment making
the decision or to one at the next highe level within 30 days of the receipt of the notification
punishment or, in case notification is impossible, within 30 days of the public announcement
of punishment. If the party concerned finds the decision reached after reconsideration still
unacceptable, he may file a suit in a people's court within 30 days of the receipt of the
decision. The party concerned may also file suit directly in people's court within 30 days of the
receipt of the notification on punishment or within 30 days of the public announcement of the
punishment. If the party concerned refuses to carry out the Customs decision and fails to
apply for a reconsideration of the case or file a suit in people's court within the prescribed time
limit, the Customs establishment making the decision of punishment may confiscate the
deposit of the party concerned or sell off the goods, articles or means of transport it has
detained to substitute for the penalty, or ask the people's court for mandatory execution of the
decision.

Article 54
If the Customs causes damage to any inward goods or articles while examining
them, it shall make up for the actual loss from such damage.

Article 55
The criminal responsibility of any Customs personnel who divide up confiscated
smuggled goods or article among themselves shall be investigated and determined in
accordance with Article 155 of the Criminal Law of the People's Republic of China. No
Customs personnel shall be allowed to purchase confiscated smuggled goods or articles.
Those who have done so shall be made to return the goods or articles, and may be given a
disciplinary sanction.

Article 56
Any Customs personnel who abuse their powers and intentionally create difficulties
in or procrastinate the control and examination process shall be given a disciplinary sanction.
Those who act illegally for personal gains neglect their duties or connive at smuggling shall be
given a disciplinary sanction or investigated for criminal responsibility in accordance with the
law, depending on the seriousness of the case.

Chapter VII Supplementary Provisions

Article 57
Terms used in this Law are defined as follows:
The term 'inward and outward means of transport' means various types of vessels, vehides,
aircraft an pack animals which enter or leave the territory carrying persons, goods or articles.
The term 'transit, transshipment and through goods' means goods which come from a place
outside the territory and pass through the territory en route to a place outside the territory.
Among them, 'transit goods' are those which pass through the territory by land, 'transshipment
goods' are those which do not pass through the territory by land but are loaded on a different
means of transport at a place with a Customs establishment, and 'through goods' are those
which are carried into and out of the territory by the same vessel or aircraft.
The term 'goods under Customs control' means inport and export goods and transit goods,
transshipment goods and through goods listed under Article 17 of this Law, temporarily
imported and exported goods, bonded goods and other inward and outward goods for which
Customs formalities have not been completed. The term 'bonded goods' means goods which
have entered the territory by approval of the Customs as items for which no formalities have
been performed in the way of duty payment and which will be reshipped out of the territory
after being stored, processed or assembled on the territory.
The term 'Customs surveillance zone' means any seaport, railway or highway station, airport,
border pass or international postal matter exchange station where there is a Customs
establishment, any other place where Customs control is exercised, and any place without a
Customs establishment which has been approved by the State Council as a point of entry into
and exit from the territory.

Article 58
The Customs, shall reward units or individuals for meritorious service in providing
information or assistance which leads to the disscovery and seizure of offenders against this
Law. It shall keep the identities of such units or individuals strictly confidential.

Article 59
The State Council shall draw up rules governing control over the means of transport,
goods and articles going between the Special Economic Zones and other specially
designated areas and other parts of the territory.

Article 60
The General Customs Administration shall, pursuant to this Law, formulate rules of
implementation to be reported to the State Council for approval before they come into force.

Article 61
This Law shall go into effect as of July 1, 1987. The Provisional Customs Law of the
People's Republic of China promulgated by the Central People's Government on April 18,
1951, shall be annulled therefrom.

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