Provisions of the General Administration of Customs of the People's Republic of China on the Procedures for Handing Administrative Penalty Cases

Chapter I General Provisions

Article 1 These Provisions are formulated according to the Law of the People's Republic of China on Administrative Penalty, the Administrative Compulsion Law of the People's Republic of China, the Customs Law of the People's Republic of China, the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties (hereinafter referred to as the Regulations on the Implementation of Customs Administrative Penalties) and other relevant laws and administrative regulations for the purpose of regulating the procedures for the Customs to handle administrative penalty cases, ensuring and supervising the effective implementation of administration by the Customs, and protecting the lawful rights and interests of citizens, legal persons and other organizations.

Article 2 These Provisions shall be applicable to the procedures of the handling of administrative penalty cases by the Customs.

Article 3 The Customs shall handle administrative penalty cases under the principles of fairness and openness, and by insisting on combining penalties with education.

Article 4 When handling administrative penalty cases in areas where people of minority nationalities live in concentrated communities or where a number of nationalities live together, the Customs shall conduct interrogations and inquiries in the local language(s) commonly used in this place.

The Customs shall provide interpreters for parties and relevant persons who do not understand the language or languages commonly used by the local nationalities.

Article 5 The Customs and its staff members shall keep confidential the state secrets, trade secrets, work secrets of the Customs, or personal privacy known from the enforcement of administrative penalties according to the law.

Chapter II General Rules

Article 6 The case-filing basis, enforcement procedures, relief channels and other information on administrative penalties by the Customs shall be made public.

Article 7 The Customs shall record and archive the whole process of the initiation, investigation and evidence collection, review, decision-making, service, enforcement, and other information on an administrative penalty by text, audio and video, and other forms according to the law.

Article 8 Customs administrative penalties shall be enforced by customs law enforcement officers with the qualifications for administrative law enforcement (hereinafter referred to as “law enforcement officers”). Except as otherwise prescribed by law, the enforcement of an administrative penalty shall be carried out by no less than two law enforcement officers.

Law enforcement officers shall enforce the law in a civilized manner, and respect and protect the lawful rights and interests of the parties.

Article 9 During the case handling process, a party entrusting an agent shall submit a power of attorney, specifying the basic information of the principal and its agent, the entrusted matters and agency authority, the start and end date of the agency authority, the date of entrustment and signature or seal of the client.

A client that changes the content of entrustment or cancels the entrustment in advance shall notify the Customs in writing.

Article 10 Customs administrative penalties shall be under the jurisdiction of the Customs office that finds out the illegal act, and may also be under the jurisdiction of the Customs office where the illegal act occurred.

Where two or more Customs offices have jurisdiction over a same case of an administrative penalty, the case shall be under the jurisdiction of the Customs offices that first files the case.

Disputes over jurisdiction shall be resolved through negotiation, and if negotiation fails, a request shall be submitted to their common superior Customs office at the next higher level for designation of jurisdiction; and the common Customs office at the next higher level may also directly designate jurisdiction.

The General Administration of Customs may designate jurisdiction for major and complicated cases.

Article 11 For illegal acts that shall be handled by any other administrative organ or judicial authority according to the law as found by the Customs, a case transfer letter shall be made, and the case shall be transferred to the competent administrative organ or the judicial authority for handling in a timely manner.

Article 12 The law enforcement officers falling under any of the following circumstances shall recuse themselves, and a party and its agent shall have the right to apply for such recusal:

(1) The officer is a party to the case or a close relative of a party;

(2) The officer or his/her close relative has a direct interest in the case;

(3) The officer has any other relationships with the case that may affect the impartial handling of the case.

Article 13 Where a law enforcement officer recuses himself/herself，he or she shall file a written application and state the reasons, and the person in charge of the Customs shall make a decision.

Article 14 A party and its agent requesting the recusal of a law enforcement officer shall file an application and state the reasons. Where a party files an application verbally, the Customs shall put it on record.

The Customs shall examine a party's application for recusal according to the law, and person in charge of the Customs shall make a decision within 3 working days. The applicant shall be notified in writing.

Where the Customs rejects an application for recusal, the party and its agent may apply for a reexamination to the Customs that has made the decision within 3 working days upon receipt of the written notice; and the Customs that has made the decision shall make a reexamination decision within 3 working days and notify the applicant in writing.

Article 15 Where a law enforcement officer falls under circumstances requiring recusal, and neither he/she nor the party and its agent apply for such recusal, the person in charge of the Customs who has the authority to decide on the recusal may order him or her to recuse.

Article 16 Before the Customs makes a decision on recusal, the law enforcement officer shall not suspend the handling of the administrative penalty case. Whether the activities related to a case carried out by a law enforcement officer before the decision on recusal is made are effective shall be decided by the Customs that makes the decision on recusal in light of the circumstances of the case.

Article 17 The recusal of the hearing presider, recorder, tester, inspector, quarantine officer, technical appraiser, and interpreter shall be governed by the provisions of Articles 12 to 16 of these Provisions.

Article 18 The types of evidence for the Customs to handle administrative penalty cases mainly include:

(1) documentary evidence;

(2) physical evidence;

(3) audio-visual materials;

(4) electronic data;

(5) witness testimony;

(6) statements of the parties;

(7) authentication opinions; and

(8) inquest records and on-site records

The evidence must be verified to be true before they are used as the basis for determining the case facts.

The evidence obtained by violence, threat, seduction, deception, and other illegal means shall not be used as the basis for determining case facts.

Article 19 The physical evidence and documentary evidence collected by the Customs shall be original. Where it is difficult to collect original objects and articles, the photographs, videos and reproductions thereof that can sufficiently reflect the contents or forms thereof may be taken, and the Customs may designate or entrust relevant entities or individuals to appropriately keep the original objects and articles.

When collecting original objects and articles of physical evidence and documentary evidence, the Customs shall make a list to indicate the date of collection, and the relevant entities or individuals shall affix seals or signatures thereto after confirmation.

When collecting the reproductions, photocopies or transcripts of the original documentary evidence kept by the relevant entities or individuals, their sources and time of collection shall be indicated, and the entities or individuals having provided the originals shall affix seals or signatures thereto after verification.

When collecting photographs and videos of the original physical evidence kept by relevant entities or individuals, a written explanation on the relevant production process and the storage place of originals shall be annexed, and the relevant entities or individuals having provided the originals shall affix seals or signatures thereto.

Where the relevant entities or individuals having provided the originals refuse to affix seals or signatures, the law enforcement officer shall clearly indicate the situation.

Article 20 The Customs shall, when collecting electronic data or audio-visual materials such as audio and video recordings, collect the original carriers.

Where it is really difficult to collect the original carriers, the relevant evidence may be fixed by printing, photographing or video recording, a text description of the relevant process and other circumstances shall be annexed, the law enforcement officers and electronic data holders shall affix signatures thereto. Where the holders cannot or refuse to affix signatures, it shall be indicated in the text description. The copies may also be collected, the production method, production time, producer, certification object, and the original carrier holder or storage location, among others, shall be indicated, and the relevant entity or individual shall affix seal or signature thereto after confirmation.

The Customs may conduct evidence conversion for the duplicates of electronic data or audio-visual materials such as audio and video recordings collected, print the electronic data that can be printed into paper materials in a timely manner, add written transcripts to the vocal contents of audio materials, and ask relevant entities or individuals to affix seals or signatures thereto after confirmation.

Article 21 Where a criminal case is converted into an administrative penalty case, the evidence materials collected during the criminal case handling process, which have been lawfully collected and reviewed, may be used as the basis for the decision on the administrative penalty case.

Article 22 The period of time shall be computed in hour, day, month or year. The hour and day on which a period commences shall be counted into the period. Where the last day of a period falls on a legal holiday, the first working day following the legal holiday shall be the expiration date of the period.

The period shall not include the time en route. Where the delivery to the post has been conducted before the expiration of the statutory period, it shall not be deemed as overdue.

Article 23 A party that fails to observe the period limit due to force majeure or any other justified reason may, within 10 days after the obstacle is eliminated, apply to the Customs for postponement of the period limit. Whether the application will be permitted shall be decided by the Customs.

Article 24 The procedures for the service of the legal documents of customs shall be governed by the Civil Procedure Law of the People's Republic of China, where it is not specified in the Law of the People's Republic of China on Administrative Penalty, the Administrative Compulsion Law of the People's Republic of China, and these Provisions.

Article 25 With the written consent of a party or its agent, the Customs may serve the written administrative penalty decision and other legal documents by fax, e-mail, mobile communication, Internet communication tools, and other methods.

For service by the method as prescribed in the preceding paragraph, the date of delivery by fax, e-mail, mobile communication, or Internet communication tools to the specific system of the recipient shall be the date of service.

Article 26 The Customs may require a party or its agent to confirm the address where the legal documents are served in writing.

The address for service provided by a party or its agent shall include the postal code, detailed address, and the contact number of the person to be served or the electronic address for service confirmed thereby.

The Customs shall notify in writing the requirements and precautions for the completing the written confirmation of the address for service, and the legal consequences of providing a false address or providing an inaccurate address, and the party or its agent shall confirm it.

Where a party changes the address for service, it shall notify the Customs in writing. Where a party fails to conduct change in writing, the address confirmed by it shall be the address for service.

Where, as the address for service provided by a party is inaccurate and the Customs has not been notified in writing of the change in the address for service, the legal document cannot be actually received by the person to be served, if the legal document is served directly, the date on the legal document left at the address shall be the date of service; and if the legal document is served by mail, the date on which the legal document is returned shall be the date of service.

Article 27 Where the Customs serves a legal document by mail, it shall annex a certificate of service and regard the date of receipt indicated on the certificate of service as the date of service; and where the certificate of service is not returned, the date of receipt indicated on the return receipt of the registered mail, reply to inquiry or mailing process record shall be the date of service.

Article 28 Where the Customs serves a legal document by public notice in accordance with the law, it shall post the original of the legal document on the bulletin board of the Customs. Where the administrative penalty decision is served by public announcement, the public announcement shall be published in the newspaper or on the portal website of the Customs.

Chapter III Case Investigation

Article 29 Except for the administrative penalties that can be imposed upon on the spot according to the law, where the Customs finds that citizens, legal persons or other organizations have behaviors that shall be imposed upon by the Customs according to the law, a comprehensive, objective and fair investigation must be conducted and relevant evidence must be collected; and if necessary, inspections may be conducted in accordance with the provisions of the laws and administrative regulations. Where the standards for case-filing are met, the Customs shall file the case in a timely manner.

Article 30 When conducting investigation or inspection, law enforcement officers shall take the initiative to produce their law enforcement certificates to the party or relevant persons.

A party or relevant person shall have the right to require law enforcement officers to produce law enforcement certificates. Where a law enforcement officer fails to produce the law enforcement certificate, the party or relevant person shall have the right to refuse the investigation or inspection.

A party or relevant person shall assist in and cooperate with the investigation or inspection by the Customs, and shall not refuse or obstruct the investigation or inspection.

Article 31 Law enforcement officers shall interrogate suspected offenders and inquire of witnesses one by one, and notify them of the rights that they enjoy according to the law and the legal liabilities for giving false testimony.

A suspected offender or witness shall truthfully make statements or provide evidence.

Article 32 Law enforcement officers may interrogate suspected offenders or witnesses at their work places or domiciles, or request them to go to the Customs or a designated place for interrogation.

Law enforcement officers may inquire of witnesses at their work places, domiciles, or places proposed by them. If necessary, they may notify witnesses to come to the Customs or a designated place for inquiry.

Article 33 Transcripts of interrogation or inquiry shall be made for interrogation or inquiry.

The items listed in the transcripts of interrogation or inquiry shall be fully completed in according with the provisions, and the time for starting and concluding the interrogation or inquiry shall be indicated, and law enforcement officers shall affix signatures to the transcripts of interrogation or inquiry.

The transcripts of interrogation or inquiry shall be submitted or read out to the person interrogated or inquired of verification on the spot. The person interrogated or inquired shall affix a signature or fingerprint to each page of the transcripts of interrogation or inquiry after verification. Where the person refuses to affix signature or fingerprint thereto, the law enforcement officers shall indicate it in the transcripts of interrogation or inquiry. Where there is any mistake or omission in the transcripts, the person interrogated or inquired shall be allowed to make corrections or supplementations, and affix signature or fingerprint at the places of corrections or supplementations.

Article 34 For interrogation or inquiry of a deaf or dumb person, there shall be an interpreter who knows the sign language, and the condition of deafness or dumbness of the person interrogated or inquired shall be indicated in the transcripts.

For interrogation or inquiry of a foreign national or a stateless person who does not know Chinese, an interpreter shall be provided; and where the person interrogated or inquired knows Chinese and there is no need to provide an interpreter, a written statement shall be issued, and law enforcement officers shall indicate it in the transcripts of interrogation or inquiry.

The name, employer and profession of the interpreter shall be indicated in the transcripts of interrogation or inquiry. And the interpreter shall affix signature to the transcripts of interrogation or inquiry.

Article 35 For the interrogation or inquiry of a suspected offender or witness for the first time, the Customs shall inquire about the name, date of birth, place of permanent household residence, current domicile, type and number of identity card, employer, and educational background, and whether he/she has ever been subject to criminal penalties or administrative penalties; and inquire about their main family members, if necessary.

Where a suspected offender or witness is under the age of 18, the Customs shall notify his/her statutory agent or adult family members, representatives of the school that he/she attends, or other appropriate adults of being present at the time of interrogation and inquiry, and adopt appropriate methods to conduct interrogation and inquiry at appropriate places to protect the minors' reputation, privacy and other lawful rights and interests.

Article 36 Where a person interrogated or inquired requests to provide written statements on his/her own, permission shall be granted; and if necessary, law enforcement officers may request the person interrogated or inquired to write down statements on his/her own.

Where a person interrogated or inquired provides written statements on his/her own, he/she shall affix his/her signature to the written statements and indicate the time, place and the person making the statement. Law enforcement officers shall, after receiving the written statements, indicate the time of receipt and affix signatures thereto for confirmation.

Article 37 Law enforcement officers must fully listen to the statements made by a suspected offender and witnesses, and faithfully make transcripts.

Article 38 For inspection of the means of transport and premises, and examination of goods and articles according to the law, law enforcement officers shall make transcripts of inspection or examination.

Law enforcement officers, and parties or their agents shall affix signatures or seals to the records of inspection or examination; and where a party or its agent is not present or refuses to affix the signature or seal thereto, law enforcement officers shall indicate it in the transcripts of inspection or examination, and the witnesses shall affix signatures or seals thereto.

Article 39 Law enforcement officers shall inspect the body of a smuggling suspect in a hidden place or out of sight of non-inspectors according to the law, and inspection shall be conducted by two or more law enforcement officers of the same gender as the person inspected, and personal inspection records shall be made.

The inspection of a suspected smuggler's body may be carried out with the assistance of a doctor, and if necessary, inspection may be conducted in a medical institution.

Law enforcement officers and a person inspected shall affix signatures or seals to the body inspection records; and where a person inspected refuses to affix the signature or seal, law enforcement officers shall indicate it in the body inspection records.

Article 40 In order to find out the facts or secure evidence, the Customs or an institution entrusted by the Customs according to the law may take samples.

When taking samples, a party or its agent shall be present; and where a party or its agent is not present, the Customs shall invite witnesses to be present. When the Customs deems it necessary, it may take samples directly.

The samples taken shall be sealed for confirmation, the record on taking samples shall be made, and law enforcement officers, staff members of an institution entrusted by the Customs according to the law, parties or their agents and witnesses shall affix signatures or seals thereto.

Article 41 Samples taken by the Customs or an institution entrusted by the Customs according to the law shall be in duplicate or more; and the number of samples and the quantity of each sample shall be limited to those for meeting the needs of case handling.

Article 42 Where, for finding out the facts, testing, inspection, quarantine, and technical appraisal of special matters in a case need to be conducted, they shall be conducted by the Customs or an institution entrusted by the Customs according to the law.

Article 43 The results of testing, inspection, quarantine, and technical appraisal shall specify the client and the entrusted matters, basis and conclusions, and contain the signatures of testers, inspectors, quarantine officers and technical appraisers, and the seals of the Customs or institution entrusted by the Customs according to the law.

The costs of testing, inspection, quarantine, and technical appraisal shall be assumed by the Customs.

Article 44 The parties shall be notified of the results of testing, inspection, quarantine, and technical appraisal.

Article 45 When investigating a smuggling case, law enforcement officers shall, on approval of the director of the regional Customs or the authorized director of a subordinate Customs, inquire about the deposits and remittances of a suspected entity and a suspected person in a financial institution or postal enterprise.

When making inquiries, law enforcement officers shall take the initiative to produce law enforcement certificates and the notice of the Customs for inquiry assistance to the parties or relevant persons.

Article 46 The Customs shall comply with the following provisions when implementing detention:

(1) Before implementation, it must be reported to and approved by the person in charge of the Customs, but the detention implemented under Item (4) of Article 6 of the Customs Law of the People's Republic of China shall be subject to approval of the director of the regional Customs or the authorized director of a subordinate Customs;

(2) It shall be implemented by two or more law enforcement officers;

(3) The law enforcement certificates shall be produced;

(4) The parties shall be notified of being present;

(5) The parties shall be notified of the reasons and basis for adopting detention, as well as the rights and remedies enjoyed by the parties in accordance with the law on the spot;

(6) The statements and defenses of the parties shall be listened to;

(7) On-site records shall be made;

(8) The parties and law enforcement officers shall affix signatures or seals to the on-site records, and if the parties refuse to do so, it shall be indicated in the records;

(9) If the parties are not present, witnesses shall be invited to be present, and the witnesses and law enforcement officers shall affix signatures or seals to the on-site records;

(10) Other procedures as prescribed by the laws and administrative regulations.

The Customs shall detain goods, articles, means of transport, other property, account books, bills and other materials in accordance with the law, and may affix Customs seals.

Article 47 The goods, articles, and means of transport detained by the Customs in accordance with the law shall not be disposed of before the judgment of the people's court is rendered or the customs' decision on administrative penalty is made. However, dangerous goods or fresh and perishable goods and articles with a short shelf-life, as well as goods, articles and means of transport that the owner applies for sale in advance may be sold off in advance according to the law, on approval of the director general of regional customs or the authorized director general of a subordinate Customs, and the proceeds from the sale shall be kept by the Customs; and the goods and articles that shall be returned, destroyed, harmlessly disposed of, and subject to other measures in accordance with the provisions of the laws and administrative regulations may be disposed of in advance in accordance with the law.

The Customs shall, before sale, notify the owners of the goods, articles and means of transport that will be sold off in advance. Where the owners cannot be notified in a timely manner before sale, the Customs shall notify the owners after the goods, articles or means of transport are sold off.

Article 48 To discharge detention of goods, articles, means of transport, other property, relevant account books, documents and other materials, the Customs shall make a notice on discharge of detention and serve it on the parties. Law enforcement officers, parties or their agents shall affix signatures or seals to the notice; and where a party or its agent is not present or refuses to affix the signature or seal thereto, law enforcement officers shall indicate it in the notice, and witnesses shall affix signatures or seals thereto.

Article 49 Where the goods, articles, or means of transport with suspicion of violation of law shall be or have been detained by the Customs according to the law, the party may provide a bond for the Customs and apply for exemption or discharge of detention.

Where the goods, articles, or means of transport with suspicion of violation of law cannot be detained or are not suitable for detention, the parties or the persons in charge of the means of transport shall provide a bond of equivalent value for the Customs.

Article 50 When a party or the person in charge of the means of transport provides a bond for the Customs, law enforcement officers shall make a voucher on receipt of the bond and serve it on the party or the person in charge of the means of transport, and the law enforcement officer, the party, and the person in charge of the means of transport or their agent shall affix the signature or seal to the voucher on receipt of bond.

Upon receipt of the bond, the goods, articles or means of transport involved may be photographed or videoed for archival purpose.

Article 51 To discharge the bond according to the law, the Customs shall make a notice on discharge of the bond and serve it on the parties or the person in charge of means of transport. Law enforcement officers, parties, persons in charge of the means of transport or their agents shall affix signatures or seals to the notice; and where a party, a person in charge of the means of transport, or its agent is not present or refuses to affix the signature or seal thereto, law enforcement officers shall indicate it in the notice.

Article 52 The detention of persons suspected of smuggling crimes implemented by the Customs according to the law shall be handled under the procedures as prescribed in the Provisions of the Customs of the People's Republic of China on Implementing Personal Detention.

Article 53 Where an administrative penalty case falls under any of the following circumstances upon investigation, the Customs may terminate the investigation and offer the handling opinions:

(1) The illegal facts are clear, the legal formalities are complete, and the evidence for determining penalty is sufficient;

(2) The illegal facts cannot be established;

(3) A party who is a natural person dies;

(4) A party who is a legal person or any other organization is terminated, there is no any other legal person or organization to assume its rights or obligations, and no other affiliated party can be found out;

(5) The case has been transferred to another administrative organ or judicial authority;

(6) Any other circumstance under which the investigation of the case should be terminated in accordance with the law.

Chapter IV Administrative Handling Decision

Section 1 Application of Administrative Penalties

Article 54 A minor under the age of 14 who commits an illegal act shall be exempted from administrative penalty, but his/her guardian shall be ordered to discipline him/her; and a minor who has reached the age of 14 but not the age of 18 and commits an illegal act shall be given lighter or mitigated administrative penalty.

Article 55 A mental patient and an intellectually disabled person that commits an illegal act when he/she cannot identify or control his/her own behavior shall be exempted from administrative penalty, but his/her guardian shall be ordered to take strict care of him/her and provide treatment. For an intermittent mental patient who commits an illegal act at a time when he/she is mentally normal, administrative penalties shall be imposed upon him/her. A mental patient or mentally deficient person that has not yet completely lost his/her capacity of identifying or controlling his/her behavior and has committed an illegal act may be given lighter or mitigated administrative penalty.

Article 56 Where a person commits a minor offence and promptly corrects it and causes no harmful consequences, he/she shall be exempted from administrative penalty. Where a person commits an violation of law for the first time causing a minor harmful consequence, and has taken corrective action in a timely manner, he/she may be exempted from administrative penalty.

Where a party is exempted from administrative penalty for the violation of law in accordance with the law, the Customs shall educate the party.

Article 57 A party with sufficient evidence to prove that there is no subjective fault shall be exempted from administrative penalty, except as otherwise prescribed by laws and administrative regulations.

Article 58 A party falling under any of the following circumstances shall be given a lighter or mitigated administrative penalty:

(1) Taking the initiative to eliminate or mitigate the harmful consequences of the offence;

(2) Being coerced or induced by others into committing an violation of law;

(3) Taking the initiative to confess the violation of law that has not been known to the Customs;

(4) Performing meritorious service in cooperation with the Customs in investigating the violation of law;

(5) Under other circumstances under which a lighter or mitigated administrative penalty shall be imposed according to the laws, administrative regulations and Customs rules.

Where a party actively cooperates with the Customs' investigation and admits the violation of law and accepts the penalty, or the offence causes light harmful consequences, it may be subject to lightened or mitigated penalty.

Article 59 In the event of emergencies such as major infectious disease epidemics, in order to control, reduce and eliminate the social harm caused by the emergencies, the Customs shall swiftly and severely punish those who violate the measures for emergency response according to the law.

Article 60 Where a violation of law has not been found within 2 years, no administrative penalty shall be imposed; and where it involves the security of citizens' life and health or financial security has caused harmful consequences, the aforesaid period shall be extended to 5 years, except as otherwise prescribed by law.

The period as prescribed in the preceding paragraph shall be counted from the date on which the offence is committed; and if the violation of law is of a continual or continuous nature, it shall be counted from the date on which the offence terminates.

Article 61 The enforcement of administrative penalty shall be governed by the provisions of the laws, administrative regulations, and Customs rules at the time when a violation of law occurs. However, if the laws, administrative regulations and Customs rules have been amended or repealed when a decision on administrative penalty is made, and the new provisions impose a lighter penalty or no longer deem the act a violation of law, the new provisions shall apply.

Article 62 The Customs may develop the discretion benchmark for administrative penalties in accordance with the law, and standardize the exercise of discretion for administrative penalties. The discretion benchmark for administrative penalties shall be announced to the made public.

Section 2 Legal Review

Article 63 For administrative penalty cases under general procedures which have been concluded upon investigation, the Customs shall have them reviewed by persons responsible for legal review of administrative penalty decisions; no handling decision may be made without undergoing or passing the legal review, except for cases subject to expedited handling under Section 2 of Chapter VI of these Provisions.

Staff members of the Customs who engage in legal review of administrative penalty decisions for the first time shall pass the National Unified Legal Professional Qualification Examination and obtain the legal professional qualification

Article 64 When conducting the legal review of administrative penalty cases, the Customs shall focus on reviewing the following contents and submitting review opinions:

(1) Whether the law enforcement subject is legal;

(2) Whether law enforcement officers have qualifications for law enforcement;

(3) Whether the law enforcement procedures are legal;

(4) Whether the case facts are clear and whether the evidence is lawful and sufficient;

(5) Whether the laws, administrative regulations, customs rules and other basis are applied accurately;

(6) Whether the exercise of discretion is appropriate;

(7) Whether it exceeds the legal authority;

(8) Whether the legal documents are complete and standardized;

(9) Whether the violation of law shall be transferred to other administrative organs or judicial authority for handling in accordance with the law.

Article 65 Where there are problems found by the review, the legal reviewers shall submit handling opinions and return it to the investigation department.

Where there are only problems as specified in Items 5 and 6 of Article 64 of these Provisions, the legal reviewers may also directly put forward handling opinions and make handling decisions in accordance with the provisions of Sections 3 and 4 of this Chapter.

Section 3 Notification, Reexamination and Hearing

Article 66 Before making a decision on administrative penalty or a decision on non-imposition of administrative penalty, the Customs shall notify the parties of the content and facts, reasons and the basis of the intended administrative penalty or non-imposition of administrative penalty, and notify the parties of the lawful rights to make statement, defend, and request a hearing.

Where the Customs fails to perform its obligation of notification in accordance with the provisions of the preceding paragraph, or refuses to hear the parties' statements or defenses, it shall not make any decision on administrative penalty or decision on non-imposition of administrative penalty.

When performing the obligation of notification, the Customs shall make and issue a notice of administrative penalty or a notice of non-imposition of administrative penalty, and serve it on the parties.

Article 67 The parties shall have the right to make statements and defenses.

Except for force majeure or other justified reasons recognized by the Customs, a party shall submit a written statement, defense and request for a hearing within 5 working days from the date of receiving the notice of administrative penalty or the notice of non-imposition of administrative penalty. Exceeding the time limit shall be deemed a waiver of the right to make statements, defend and request a hearing.

Where a party makes statements, defends or requests a hearing verbally on the spot, the Customs shall make transcripts, and ask the party to affix the signature or seal thereto for confirmation.

Where a party specifically waives the right to make statements, defend and request a hearing, the Customs may make a decision on administrative penalty or a decision on non-imposition of administrative penalty directly. The waiver of the rights for statements, defenses and hearing by the parties shall be recorded down, and be confirmed by the signatures or seals of the parties or their agents.

Article 68 The Customs must fully hear the parties' statements, defenses and hearing opinions, and review the facts, reasons and evidence presented by the parties. Where the facts, reasons, evidence or opinions presented by the parties are tenable, the Customs shall adopt them.

Article 69 The Customs shall not impose heavier penalties on any party due to the statement, defense, or request for a hearing, unless the Customs discovers new illegal facts.

Article 70 After review, if the contents, facts, reasons and basis of the originally notified administrative penalty or non-imposition of administrative penalty are changed, a notice of administrative penalty or non-imposition of administrative penalty shall be re-made and re-issued. It shall be handled according to the provisions of Article 66 to 69 of these Provisions.

After review, if the contents, facts, reasons and basis of originally notified administrative penalty or non-imposition of administrative penalty are maintained, a handling decision shall be made in accordance with the provisions of Section 4 of this Chapter.

Section 4 Decisions on Handling

Article 71 The person in charge of the Customs shall review administrative penalty cases and make the following decisions according to different circumstances:

(1) Making a decision on administrative penalty where an a violation of law has really been committed and for which administrative penalty shall be given, in light of the seriousness and the specific circumstances of the case;

(2) Making a decision on non-imposition of administrative penalty, where it falls under one of the circumstances of non-imposition of administrative penalty as specified from Articles 54 to 56 of these Provisions;

(3) Non-imposition of administrative penalty and withdrawing a case, where it falls under the circumstances as specified in Item (2) of Article 53 of these Provisions;

(4) Withdrawing a case, where it falls under one of the circumstances as specified in Items (3) and (4) of Article 53 of these Provisions;

(5) Conducting confiscation, where the conditions for statutory confiscation are met;

(6) Transferring a case to other administrative organs or judicial authorities for lawful handling, where it shall be handled by other administrative organs or judicial authorities.

To make a decision on administrative penalty, the Customs shall make sure that the illegal facts are clearly ascertained, the evidence for deciding the administrative penalty decision is irrefutable and sufficient, the nature of the violation of law is accurately determined, the laws are correctly applied, the procedures for case handling are lawful, and the penalty is rational and appropriate.

No administrative penalty shall be imposed upon, where the facts of the violation of law are unclear and the evidence is insufficient.

Article 72 Administrative penalties for complicated or serious violations of the law shall be decided by the persons in charge of the Customs through collective discussion.

Article 73 To make a decision on administrative penalty or a decision on non-imposition of administrative penalty according to the law, the Customs shall make and issue a written decision on administrative penalty or a written decision on non-imposition of administrative penalty.

Article 74 A written decision on administrative penalty shall specify the following contents:

(1) The profile of the party, including its name and address, among others;

(2) The facts and evidence of violation of laws, administrative regulations, and customs rules;

(3) The type and basis for administrative penalty;

(4) The manner of and time limit for enforcement of administrative penalty;

(5) The channel and time limit for applying for administrative reconsideration or filing an administrative lawsuit;

(6) The name of the Customs making a decision on administrative penalty and the date of making the decision, and affixing the seal of the Customs that has made the decision on administrative penalty.

Article 75 A written decision on non-imposition of administrative penalty shall indicate the following contents:

(1) The profile of the party, including its name and address, among others;

(2) The facts and evidence of violation of laws, administrative regulations, and customs rules;

(3) Basis for not giving an administrative penalty;

(4) The channel and time limit for applying for administrative reconsideration and filing an administrative lawsuit;

(5) The name of the Customs making the decision on non-imposition of administrative penalty and the date of making the decision, and affixing the seal of the customs that has made the decision on exempting administrative penalty.

Article 76 The Customs shall make a decision on administrative penalty within 6 months from the date of filing an administrative penalty case; and where it is really necessary, the time limit may be extended with the approval of the person in charge of the Customs, and the extension shall not exceed 6 months. Where a case is particularly complicated or there are other special circumstances, and a decision still cannot be made after the extension of the time limit, the persons in charge of the district customs shall collectively discuss whether to continue to extend the time limit, and shall concurrently determine the reasonable time limit for extension, where a decision on continuing to extend the time limit is made.

The aforesaid time limit does not include the period of announcement, testing, inspection, quarantine, technical appraisal, reconsideration, or litigation.

Where, during the handling of a case, a party is found to have other violations of law, the time limit for handling the case shall be recalculated from the date of discovery.

Article 77 A written decision on administrative penalty shall be served on the parties on the spot after it is announced; and where a party is not present, the Customs shall serve the written decision on administrative penalty on the party within 7 working days.

Article 78 Decisions on administrative penalty with certain social impact shall be disclosed by the Customs in accordance with the law.

Where a public decision on administrative penalty is changed, revoked, and confirmed illegal or invalid in accordance with the law, the Customs shall, within 3 working days, withdraw the information on the decision on administrative penalty and explain the reasons in public.

Article 79 To confiscate relevant goods, articles, illegal gains, means of transport or specially made equipment according to the law, the Customs shall make a confiscation list and serve it on the party whose property has been confiscated.

For a case with basically clear illegal facts of smuggling, but in which the party cannot be found out, the Customs shall, before making and issuing a confiscation list, make and issue a public announcement on confiscation for 3 months, and order the relevant parties to undergo the relevant Customs formalities at the designated Customs within the time limit for public announcement. Where, after expiry of the time limit for public announcement, there is still no party to go to the customs to undergo the relevant Customs formalities, the Customs may conduct confiscation in accordance with the law.

Article 80 A confiscation list shall specify the name, specifications, quantities and weights, among others, of the goods, articles, illegal gains, means of transport or specially made equipment that have been confiscated. Where the relevant goods, articles, means of transport or specially made equipment have any important and evident feature or flaw, law enforcement officers shall indicate it in the confiscation list.

Article 81 Law enforcement officers, the person whose property has been confiscated or his/her agent shall affix signatures or seals to the confiscation list.

Where a person whose property has been confiscated or his/her agent refuses to affix the signature or seal, or the person whose property has been confiscated cannot be found out, but there is a witness on the spot, the witness shall affix the signature or seal.

Without the signature or seal of the person whose property has been confiscated, law enforcement officers shall indicate the reasons in the confiscation list.

The Customs shall serve a confiscation list made and issued for a case for which the Customs is basically clear about the illegal facts of smuggling, but whose party cannot be found out, by public announcement.

Chapter V Hearing Procedures

Section 1 General Rules

Article 82 When intending to make the following decisions on administrative penalties, the Customs shall notify the parties of the right to request a hearing. Where a party requests a hearing, the Customs shall organize a hearing:

(1) Imposing a fine of not less than 10,000 yuan upon citizens, or imposing a fine of not less than 100,000 yuan upon legal persons or other organizations;

(2) Confiscating illegal gains of not less than 10,000 yuan from citizens, and confiscating illegal gains of not less than 100,000 yuan from legal persons or other organizations;

(3) Confiscating relevant goods, articles, and the means of transport used for smuggling;

(4) Lowering the qualification level and revoking the license;

(5) Ordering suspension of production or business, ordering closure?of business, or restricting engagement in certain business operations;

(6) Other relatively severe administrative penalties;

(7) Other circumstances as prescribed in laws, administrative regulations and Customs rules.

The parties shall not assume the expenses for organizing hearings.

Article 83 A hearing shall be organized by the customs department responsible for the legal review of administrative penalty cases.

Article 84 A hearing shall be presided over by persons who are not investigators of the case as designated by the Customs. A hearing presider shall perform the following duties:

(1) Deciding to postpone or suspend the hearing;

(2) Asking questions about the case facts, and the basis and reasons for the proposed administrative penalty;

(3) Requiring hearing participants to provide or supplement evidence;

(4) Presiding over the hearing procedures and maintaining the hearing order, and curbing acts that violate the hearing discipline;

(5) Deciding whether relevant witnesses, testers, inspectors, quarantine officers, and technical appraisers will participate in the hearing.

Article 85 Hearing participants shall include the parties and their agents, third parties and their agents, and case investigators; and other personnel shall include witnesses, interpreters, testers, inspectors, quarantine officers, and technical appraisers.

Article 86 Citizens, legal persons, or other organizations having a direct interest in the case handling results and requesting to participate in hearings may participate in hearings as third parties; and in order to ascertain the facts of the case, the hearing presider may notify them to participate in hearings as well, if necessary.

Article 87 The parties and third parties may entrust one or two agents to participate in a hearing.

Article 88 Case investigators refer to law enforcement officers of the Customs who are responsible for investigations into and evidence collection of administrative penalty cases and who participate in hearings.

During the hearing process, case investigators shall state the facts and evidence of the parties' violation of the law, the proposed decision on administrative penalty, and the legal basis, and conduct cross-examine and debate with the parties.

Article 89 With the consent of the hearing presider, the parties and their agents, the third parties and their agents, and the case investigators may request witnesses, testers, inspectors, quarantine officers, and the technical appraisers to participate in the hearing, and provide the basic information on the relevant persons 1 working day before the hearing is held.

Section 2 Hearing Application and Decision

Article 90 To request a hearing, a party shall submit a request to the Customs within 5 working days from the date when the Customs notifies it of the right to request a hearing.

Article 91 Where the Customs decides to organize a hearing, it shall hold a hearing within 20 working days from the date of receiving the application for hearing, and notify the hearing participants and other persons of the time and place of the hearing 7 working days before the hearing is held.

Article 92 Under any of the following circumstances, the Customs shall make a decision on not holding a hearing:

(1) The applicant is not a party to the case or its agent;

(2) A request for a hearing is not filed within 5 working days from the date of receipt of the notice of administrative penalty;

(3) It does not fall within the scope as prescribed in Article 82 of these Provisions.

If it decides not to hold a hearing, the Customs shall make a notice of not holding a hearing for Customs administrative penalty within 3 working days from the date of receiving the application for hearing, and serve it on the applicant in a timely manner.

Section 3 Holding of a Hearing

Article 93 Hearing participants and other persons shall abide by the following hearing disciplines:

(1) Hearing participants and other persons shall follow the order of hearing, and may only make statements and debates with consent of the hearing presider.

(2) Bystanders shall not affect the normal proceeding of the hearing.

(3) Those who intend to conduct sound recording, video recording, photography and interviews shall report to the hearing presider for approval in advance.

Article 94 A hearing shall be conducted under the following procedures:

(1) The hearing presider checks the identities of the parties and their agents, third parties and their agents, and case investigators;

(2) The hearing presider announces the list of hearing participants, interpreters, testers, inspectors, quarantine officers, and technical appraisers, and asks whether the parties and their agents, third parties and their agents, and case investigators apply for recusal;

(3) The hearing presider announces the hearing discipline;

(4) The hearing presider announces the start of the hearing and introduces the cause of the case;

(5) The case investigators state the illegal facts of the parties, produce relevant evidence, and put forward the proposed decision on administrative penalty and the basis therefor;

(6) The parties and their agents make statements and defenses, and put forward opinions and propositions;

(7) The third parties and their agents make statements, and put forward opinions and propositions;

(8) The hearing presider raises questions on the facts, evidence, and punishment basis of the case;

(9) The parties and their agents, third parties and their agents, and case investigators conduct cross-examine and debate with each other;

(10) The parties and their agents, third parties and their agents, and case investigators make final statements;

(11) The hearing presider announces the end of the hearing.

Article 95 Under any of the following circumstances, a hearing shall be postponed:

(1) The parties or their agents are unable to be present due to force majeure or other justified reasons;

(2) It is temporarily decided to recuse a hearing presider, hearing officer or recorder, and the replacement cannot be determined on the spot;

(3) The legal person or organization as a party falls under the circumstances of merger, division or other asset restructuring, and needs to wait for the successor of rights and obligations;

(4) Other circumstances under which a hearing shall be postponed according to the law.

After the reasons for the postponement of the hearing are eliminated, the hearing presider shall re-determine the time for holding the hearing and notify the hearing participants and other persons in writing 3 working days before the hearing.

Article 96 Under any of the following circumstances, a hearing shall be suspended:

(1) It is necessary to notify new witnesses to be present, testing, inspection, quarantine, and technical appraisal need to be re-conducted, or evidence needs to be supplemented;

(2) The parties are temporarily unable to continue participating in the hearing due to force majeure or other justified reasons;

(3) Hearing participants and other persons fail to abide by the hearing discipline, causing disorder in the venue;

(4) Other circumstances under which a hearing shall be suspended according to the law.

After the reasons for suspension of a hearing are eliminated, the hearing presider shall determine the time for the resumption of the hearing, and notify the hearing participants and other persons in writing 3 working days before the hearing.

Article 97 Under any of the following circumstances, a hearing shall be terminated:

(1) The parties and their agents withdraw the application for the hearing;

(2) The parties and their agents refuse to attend the hearing without justified reasons;

(3) The parties and their agents quit from the hearing without permission;

(4) A party dies or the legal person or organization that is a party is terminated, and there is no successor of rights and obligations;

(5) Other circumstances under which the hearing shall be terminated according to the law.

Article 98 Transcripts shall be made for a hearing, and the hearing transcripts shall contain the following items:

(1) The cause of the case;

(2) The names of the hearing participants and other persons;

(3) The names of the hearing presider, hearing officer and recorder;

(4) The time, place and method of holding the hearing;

(5) The facts and evidences of the case produced by the case investigators and the proposed decision on administrative penalty to be made and its basis;

(6) The contents of the statements, defense and cross-examination;

(7) The witness testimony;

(8) Other matters that shall be stated in accordance with the provisions.

Article 99 The hearing participants and other persons shall affix signatures or seals to the hearing transcripts page by page after confirmation. Those who disagree with the content of the records may affix signatures or seals thereto for confirmation after making corrections on the spot.

Where the hearing participant or other person refuses to affix signatures or seals, the hearing presider shall indicate it in the hearing transcripts.

Article 100 After the end of a hearing, the Customs shall review and make a decision in accordance with the hearing transcripts and the provisions of Article 68 to 72 of these Provisions.

Chapter VI Summary Procedure and Rapid Handling

Section 1 Summary Procedure

Article 101 A decision on an administrative penalty may be made on the spot by the Customs under the summary procedure if it involves a fine of not more than 200 yuan on a citizen, or a fine of not more than 3,000 yuan or a warning on a legal person or another organization, and if the facts of violation are irrefutable and there is a legal basis therefor.

Article 102 A law enforcement officer who makes a decision on an administrative penalty on the spot shall show his law enforcement ID card to the party concerned, fill out a written decision on the administrative penalty with predetermined format and a serial number, and deliver it to the party on the spot. If the party refuses to sign his name for receipt of the written decision, this fact shall be indicated therein.

A written decision on an administrative penalty as prescribed in the preceding paragraph shall specify the violation of law committed by the party, the type of and basis for the administrative penalty, the amount of fine, the time and place of the penalty, the channels and time limits for applying for administrative reconsideration or bringing an administrative lawsuit, and the name of the Customs imposing the penalty, and be signed by or affixed with the seal of the law enforcement officer.

A decision on an administrative penalty made by a law enforcement officer on the spot shall be reported to the Customs to which he belongs for record.

Section 2 Rapid Handling

Article 103 For administrative penalty cases to which the summary procedure does not apply, but whose facts are clear, and whose parties file written applications, voluntarily admit the illegal act and accept the penalty, and have other supporting evidences, where any of the following circumstances are met, the Customs may rapidly handle the cases through simplifying evidence collection, review, approval and other respects:

(1) The provisions of Items 1 and 2 of Article 15 of the Regulations on the Implementation of Customs Administrative Penalties are applicable to the handling of the case;

(2) A Customs declaration enterprise or Customs declarer fails to conduct reasonable review of the authenticity of the information provided by the client, or negligence in work has caused the occurrence of the circumstances as prescribed in Items 1 and 2 of Article 15 of the Regulations on the Implementation of Customs Administrative Penalties;

(3) The provisions of Article 20 to 23 of the Regulations on the Implementation of Customs Administrative Penalties are applicable to the handling of the case;

(4) A party brings currency into or out of the territory in violation of customs regulations;

(5) The value of smuggled goods or articles seized through the passenger inspection channel is not more than 50,000 yuan;

(6) Other cases of violation of customs regulations with the value of goods not more than 500,000 yuan or the value of articles not more than 100,000 yuan, except the cases affecting the export tax rebate management of the state with declared value of goods not less than 500,000 yuan;

(7) A disciplinary warning or a maximum fine less than 30,000 yuan is imposed upon as prescribed in the laws, administrative regulations, and customs rules;

(8) Other circumstances as prescribed by the General Administration of Customs.

Article 104 For rapid handling of an administrative penalty case, where a party acknowledges the illegal facts, admits mistakes and accepts the penalty in their written materials or transcripts of interrogation, and there is key evidence such as inspections records, inspection records, and appraisal opinions that can be mutually confirmed, the Customs is not required to further carry out any other investigation or evidence collection work.

Where law enforcement recorders and other equipment are used to make audio and video recordings of the parties' statements or the process of Customs interrogation, the audio and video recordings may replace the parties' writing materials or interrogation transcripts. If necessary, the Customs may make a written description of the key contents of the audio and video recordings and the corresponding time periods.

Article 105 For rapid handling of an administrative penalty case, the Customs shall make and issue a written decision on administrative penalty or a written decision on non-imposition of administrative penalty within 7 working days from the date of filing the case.

Article 106 Where an administrative penalty case subject to rapid handling falls under any of the following circumstances, the customs shall handle it in accordance with the provisions of Chapter 3 to 5 of these Provisions and notify the parties:

(1) The Customs cannot re-examine the statements or defenses submitted by the parties on the spot;

(2) After the Customs conducts the reexamination on the spot, the parties still dissent from the reexamination opinions of the Customs;

(3) The parties request a hearing;

(4) The Customs believes that the illegal facts require further investigation and evidence collection;

(5) Other circumstances under which rapid handling is not applicable.

The evidence collected in accordance with the law at the rapid handling stage may be used as the basis for deciding on a determining the case.

Chapter VII Implementation of the Decision on Handling

Article 107 After the Customs makes a decision on administrative penalty, the parties shall implement it within the time limit as prescribed in the written decision on administrative penalty.

Where the Customs makes a decision on a fine, a party shall, within 15 days from the date of receipt of a written decision on administrative penalty, pay fines to the designated bank or through the electronic payment system.

Article 108 To apply for postponing the payment of a fine or paying a fine in installments due to actual economic difficulties, a party shall file an application in writing.

The Customs shall, after receiving an application for postponement of payment of a fine or payment of a fine in installments, make a decision on whether to approve the said application within 10 working days, make and issue a notice, and serve it on the party.

Article 109 Where a party fails to implement a decision on administrative penalty within the prescribed time limit, the Customs may adopt the following measures:

(1) Imposing an additional fine at the rate of 3% of the fine on a daily basis, where the fine is not paid within the prescribed time limit, and the amount of the additional fine shall not exceed the amount of the fine that shall be paid;

(2) A party fails to implement a decision of the customs on penalty within the prescribed time limit and does not apply for reconsideration or institute an action with the people's court, the customs may withhold the margin or the detained goods, articles and means of transport at the going rate for paying fines in accordance with the law, and apply to the people's court for compulsory enforcement;

(3) Adopting other administrative compulsory enforcement methods according to the law.

Article 110 Where a party punished by the Customs, its statutory agent or primary person in charge neither pays the fine, illegal gains or money of equivalent value to the seized goods, articles and the means of transport used for smuggling to be recovered according to the law, nor provides any bond equivalent to the aforesaid value for the customs, the customs may make a letter of request for assistance in preventing exit from the territory in accordance with the law, and notify the exit management authority to prevent his/her exit from the territory.

The letter of request for assistance in preventing exit from the territory shall be accompanied by the written decision on administrative penalty and other relevant legal documents, and specify the name, gender, date of birth, type and number of the entry and exit certificate of the person to be prevented from exiting the territory. Where a person to be prevented from exiting the territory is a foreign national or a stateless person, his/her English name shall be indicated.

Article 111 Where a party, its statutory agent or primary person in charge has paid the fine, illegal gains and money of equivalent value to the seized goods, articles or the means of transport used for smuggling to be recovered according to the law, or has provided a security equivalent to the aforesaid value for the Customs, the Customs shall make a letter of request for assistance in removing prevention of exit from the territory and notify the exit management authority.

Article 112 Where there is still remnant value after the bond provided by a party is withheld for paying fines or the detained goods, articles and means of transport are withheld for paying fines at the going rate according to the law, the remnant value shall be refunded or the detention and security shall be discharged in a timely manner.

Article 113 Where, within 3 months from the date when the Customs serves a notice of removing detention, a party fails to undergo the formalities for the return of the relevant goods, articles, means of transport or other property with the Customs without justified reasons, the Customs shall issue an announcement.

Where, within 30 days from the date of the issuance of the announcement, a party has not undergone the formalities for the return, the Customs may sell out the relevant goods, articles, means of transport or other property according to the law, and retain the sale proceeds.

Where there is still remnant money after the storage fees and other relevant fees incurred from the day when the Customs has served the written notice on removing detention have been deducted from the sale proceeds, and the party has not undergone the formalities for refunding within 1 year after the date of the issuance of the announcement, the Customs shall turn over the remnant money to the state treasury.

The goods, articles, means of transport or other property that have not been sold out and for which the party has not undergone the formalities for the return within 1 year from the date of the issuance of an announcement of the Customs, shall be disposed of by the Customs according to the law.

Article 114 Where a party fails to undergo the formalities for the return of the property or rights without justified reasons within 3 months from the date when the Customs serves a written notice of release of security, the Customs shall issue an announcement.

Where a party still fails to undergo the formalities for the return within 1 year from the date of the issuance of an announcement of the Customs, the Customs shall, after selling out or cashing the security on property and rights according to the law, turn them over to the state treasury.

Article 115 Where a party is split up or merged, or falls under other circumstances such as asset restructuring after it has committed an offence, and it is given a fine, a penalty of confiscation of illegal gains or recovery of the money equivalent to the value of goods, articles and the means of transport used for smuggling, the legal person or organization that succeeds to its rights and obligations shall be regarded as the person subject to enforcement.

Article 116 Where a party refuses to accept a decision on administrative penalty and applies for administrative reconsideration or institutes an administrative action, enforcement of the administrative penalty shall not be ceased, except as otherwise prescribed by law.

Where a party applies for administrative reconsideration or institutes an administrative action, an additional fine given shall not be calculated during the period of administrative reconsideration or administrative action.

Article 117 Under any of the following circumstances, enforcement shall be suspended:

(1) A decision on penalty may be illegal or inappropriate;

(2) The people's court rules to suspend the enforcement for an application for compulsory enforcement;

(3) The administrative reconsideration organ or the people's court considers that the enforcement shall be suspended;

(4) Other circumstances under which the Customs deems it necessary to suspend enforcement.

Suspension of enforcement under the circumstances as specified in Item (1) of the preceding paragraph shall be approved by the person in charge of the Customs.

After the circumstances of suspension of enforcement disappear, the Customs shall resume enforcement. Where there is no obvious social harm, the parties are indeed unable to perform, and the enforcement is not resumed after suspension of enforcement for 3 years, the Customs will no longer conduct enforcement.

Article 118 Under any of the following circumstances, enforcement shall be terminated:

(1) The legal document on which the enforcement is based has been revoked;

(2) A natural person as a party dies, and there is no inheritance to be enforced, or no successor to his/her obligations;

(3) A legal person or another organization as a party is terminated in accordance with the law, and there is no property available for enforcement, or no successor to its obligations;

(4) The enforcement period of a decision of the Customs on administrative penalty has been expired for more than 2 years, and the Customs still cannot complete the enforcement after taking various enforcement measures in accordance with the law, except for those applying to the people's court for compulsory enforcement;

(5) Where an application for compulsory enforcement is filed to the people's court, the enforcement still cannot be completed for over 2 years after the people's court decides to suspend the enforcement;

(6) After an application for compulsory enforcement is filed to the people's court, the people's court decides to terminate the enforcement procedure or terminate the enforcement;

(7) Other circumstances deemed necessary by the Customs to terminate enforcement.

Article 119 To apply to the people's court for compulsory enforcement, the Customs shall file an application within 3 months from the date of expiry of the party's statutory time limit for instituting an action.

Where the Customs approves deferred payment of fines and payment of fines in installments, the time limit for applying to the people's court for compulsory enforcement shall be calculated from the end of the time limit for the suspended payment or payment of fines in installments.

Chapter VIII Supplementary Provisions

Article 120 Where any law enforcement officer neglects his duty, abuses his power, or engages in malpractice for personal gain, or solicits or accepts money or property from others, he shall be given a disciplinary sanction in accordance with law; if a crime is constituted, criminal liability shall be investigated in accordance with law.

Article 121 Where there are special provisions in the Customs rules on the procedures for handling administrative penalty cases, such provisions shall prevail.

Article 122 The procedures for the Customs police departments in charge of the investigation into smuggling crimes and handling public security management penalty cases shall be governed by the Public Security Administration penalty Law of the People's Republic of China and the Provisions on the Procedures for Public Security Authorities' Handling of Administrative Cases.

Article 123 The Customs shall apply these Provisions to imposing administrative penalties upon foreign nationals, stateless persons, foreign legal persons or other organizations.

Article 124 These Provisions shall be interpreted by the General Administration of Customs of the People's Republic of China.

Article 125 These Provisions shall come into force on July 15, 2021. The Measures of the Customs of the People's Republic of China for Hearings on Customs Administrative Penalties promulgated by Decree No. 145 of the General Administration of Customs on January 26, 2006 and amended by Decree No. 218 of the General Administration of Customs on March 13, 2014, the Provisions of the Customs of the People's Republic of China on the Procedures for Handing Administrative Penalty Cases promulgated by Decree No. 159 of the General Administration of Customs on March 2, 2007 and amended by Decree No. 218 of the General Administration of Customs on March 13, 2014, and the Provisions of the Customs of the People's Republic of China on the Procedure for Handling Simple Administrative Penalties Cases promulgated by Decree No. 188 of the General Administration of Customs on March 1, 2010 shall be abolished simultaneously.