(March 2, 2007, the General Administration of customs, the 159th promulgated as of July 1, 2007) contents chapter I General provisions chapter II general provisions section II of section I of chapter III investigations Office for questioning, asking third-fourth section of inspection and check tests, identified the fifth query deposits or remittances sixth section detained and secured the seventh investigation suspension and termination of the fourth chapter of administrative punishment decision First section case review second section told, and review and hearing third section processing decided fifth chapter administrative punishment decided of implementation sixth chapter simple case processing program seventh chapter schedule first chapter General first article to specification customs handle administrative punishment case program, protection citizens, and corporate or other organization of lawful rights and interests of, according to People's Republic of China administrative punishment method, and People's Republic of China Customs method, and People's Republic of China Customs administrative punishment implementation Ordinance (following referred to customs
    Implementation of administrative punishment Regulation) and provisions of relevant laws and administrative regulations, this provision is enacted. II customs procedures for handing administrative penalty cases these provisions apply.
    Except as otherwise provided in laws and administrative regulations.
    The Customs investigate the smuggling crime public security organization procedure for cases of punishment in respect to management of public security, in accordance with the People's Republic of China public security management punishment law and the implementation of the procedures of public security organs in handling administrative cases.
    Article III cases of customs administrative punishment should follow fair, open, timely and convenient principle.
    The fourth customs administrative punishment cases, in areas inhabited by minorities or ethnic groups, you should use the local language for questioning and inquiry.
    The party is not familiar with the local language, should be provided with translators.
    Fifth article in the process of customs administrative punishment cases involving State secrets, business secrets and customs work secrets or personal privacy, should keep it a secret.
    Chapter II general provisions found in the sixth article customs according to law by the administrative organ or the criminal investigation departments to deal with violations, shall make a removal letter, to transfer the case to the relevant administrative authorities or the criminal investigation department.
    Seventh article customs investigations, gathering evidence, handling administrative punishment cases of customs officials (hereinafter referred to as case officers) shall be not less than 2, and shall produce to the party or person concerned law enforcement credentials.
    Eighth investigators have any of the following circumstances shall withdraw, parties and their representatives have the right to apply for his withdrawal: (I) is a near relative of a party or in this case, (ii) or any of his close relatives and have a stake in this case and (iii) other relationships with the parties to the case, could affect the impartial handling of the case.
    Nineth investigators the withdrawal by their respective Customs or attached to the Commissioner to determine.
    Tenth challenge section investigators, it shall submit a written application and state the reasons.
    Investigators should unavoidable circumstances, no application for withdrawal, the parties and their agents nor for his withdrawal, decide they evaded excise can command him to withdraw. Parties and their agents require the officers to withdraw should apply, and explain the reasons.
    Oral application, customs should be recorded.
    11th withdrawal application against the parties and their representatives, the Customs shall make a decision and notify the applicant in writing within 3 working days.
    Customs dismissed the recusal dispute, the parties and their representatives may upon receipt of a written notice within 3 working days after customs to apply for a review of decision 1; a decision should be made within 3 working days to review the Customs decision and notify the applicant in writing. 12th article customs before a decision is made, investigators did not stop in handling administrative punishment cases.
    Prior to the decision made, investigators carried out activities in connection with the case is valid, decided by the Customs according to the circumstances of the case make a decision.
    13th avoidance tests people, experts and interpreters, these provisions shall apply to provisions of articles from eighth to 12th.
    14th customs administrative punishment cases of evidence are as follows: (a) the documentary evidence and (ii) evidence, (iii) audio-visual materials, electronic data, (iv) the testimony of a witness (v) laboratory reports, conclusions and (f) the statements of the parties; (g) the inspection, inspection records.
    Evidence should be verified, as the basis for ascertaining the facts. 15th article customs collection of material evidence and documentary evidence should be original, original.
    There is difficulty in collecting originals, originals and can shoot, the original copy is sufficient to reflect the original, content or appearance of the photograph, video recording, copy, and you can specify or authorize the relevant units or individuals to keep original, original.
    Collecting material evidence and documentary evidence of the originals, originals should be a list, indicate the date of collection, stamped or signed after confirmed by the relevant units or individuals.
    Collected by units or individuals keep documentary evidence of the original copy, photocopy or copying parts, you should indicate the source and collection, provided by units or individuals after the check is stamped or signed.
    Collection kept by units or individuals exhibit the originals of photographs, videos, and shall attach the relevant repository creation process and the original text, and is provided by units or individuals in the seal or signature on the written description.
    Provide the units or individuals refuse to seal or signature, investigators should be indicated. 16th article customs to collect electronic data or audio, video and other audiovisual material, shall collect the original carrier.
    There is difficulty in collecting the original carrier, you can collect copies, indicating the production method, production time, producer, object and repository for original carriers, stamped or signed and confirmed by relevant units or individuals.
    Customs to collect electronic data or audio and video copies of audio-visual materials, such as evidence of conversion should be carried out, electronic data can be converted to paper materials should be printed in time, sound recordings should be accompanied by a transcript of the audio content, stamped or signed and confirmed by relevant units or individuals. 17th offence within 2 years had not been found, and no administrative penalties.
    Except as otherwise provided by law.
    The period of time specified in the preceding paragraph, from the date on which the violation occurred; continuous or continuing status for offences, from the date on which the Act ended. The 18th period calculated by the hour, day, month, and year. During the time and day, not counting the period.
    Period expires on the last day is a legal or statutory rest days and holidays, to the next first working day to the expiration date of the period.
    Time period shall not include traveling time, delivering mail before expiry of the statutory, not regarded as overdue.
    Article 19th due to causes of force majeure or other justified reason, the time period, the obstacle is removed may apply to the customs in the 10th after extended period whether to approve decisions by the customs. 20th article customs administrative legal instrument shall be delivered directly to the addressee.
    The addressee is a citizen, I am not making adult members of their families who live with them to sign; recipient of the service is a legal person or other organization, and shall be the legal representative of the legal persons, other organizations in charge of the person or the legal person or organization responsible for receiving documents signed; the addressee has the recipient of its agents, could be sent to the agent to sign. Direct administrative legal instrument by the person signing the certificate of service or seal, and indicate the receipt date.
    Receipt date is the date of service on the certificate of service.
    The 21st recipient of the service or living with adult family members refused to sign administrative legal instrument, the person should be invited to witness the scene, explained the situation, reasons for rejection indicated in the certificate of service and date signed or stamped by service, witnesses, legal instruments remain in the addressee's Chief residence, the service shall be considered.
    22nd direct administrative legal instruments have difficulty, may be entrusted to another Customs Service, or may be served by post.
    Other customs service, should be entrusted with the Customs Commission procedures and by the trustee to produce their customs.
    May be served by post, should be accompanied by a certificate of service and stated on the certificate of service, date of receipt as the date of service; the certificate of service does not return, by registered letter receipt or query complex as indicated on the date of receipt as the date of service.
    Customs of the 23rd People's Republic of China in the field of residence of foreigners, stateless persons or foreign enterprises or organizations served on the administrative legal instruments set forth in these provisions shall apply to the 20th to 22nd. The customs of the People's Republic of China has no domicile within the territory of aliens and stateless persons, foreign enterprises or organizations to directly reach the legal instrument should be served directly. The addressee has the recipient of its agents, customs officers can be delivered directly to the agent, can also be affected by the service in the People's Republic of China in the field of setting up representative offices or authorized to accept service of branch offices, and business agent directly.
    Customs of the authorization in question, you can ask representatives with power of attorney by notary.
    Direct administrative legal instruments have difficulty and the State in which the addressee's mail if permitted by law, service by mail.
    Customs and Excise Department in Hong Kong, Macao and Taiwan service of legal documents, mutatis mutandis, People's Republic of China has no domicile within the territory of the foreigners and stateless persons, foreign enterprises or organizations served on the provisions of the legal instruments.
    The 24th recipient of the service is in the military, through their respective political organ above regimental units.
    Recipient of the service is in prison or reeducation through labor, through their respective prisons, re-education through labour unit or the reformatory.
    Addressee in the receipt date on the certificate of service, for the date of service.
    25th article this article 20th to the 24th article mode of delivery cannot be delivered, service by public announcement. Service by publication in accordance with law, the Customs Administration should be posted in the original legal instruments of Customs Bulletin.
    Written decision of administrative penalty notices served should also publish a notice in the newspaper.
    Service by publication, spontaneously out of the expiration of 60 days from the date of notice, shall be deemed; People's Republic of China has no domicile within the territory of a party for service by publication, spontaneous out 6 months after the date of the announcement, deemed to be effected.
    Otherwise provided in laws and administrative regulations, and concluded or acceded to an international treaty except as stipulated in the special mode of service.
    26th illegal facts are clear and there is a statutory basis, below 50 for citizens, legal persons or other organizations punishable by administrative penalties fines less than 1000 Yuan or given a warning, in accordance with the People's Republic of China on administrative punishment law provisions relevant to the first section of the fifth chapter of administrative punishment on the spot.
    Chapter III, section investigate cases first filed the 27th customs found that citizens, legal persons or other organizations according to law, the Customs shall be given administrative punishments, should initiate an investigation.
    28th article customs accept or find illegal clue verified any of the following circumstances shall not be filed: (a) there is no illegal facts; (b) the limitation of offences more than the punishment prescribed by law and (iii) other situations that are not filed in accordance with law.
    Customs decides not to file, shall draw up a notice of not filing, promptly notify the informer suspected, clues of active removal of organs or surrendered illegal.
    Section II for questioning, asking the 29th investigators questioning of illegal suspects and witnesses should be individually and inform enjoy rights and perjury should bear the legal responsibility.
    Offence suspects or witnesses shall truthfully and provide evidence.
    Article 30th investigators questioning of suspected illegal, you can go to their unit or home, you can also request to customs or other designated locations. Investigators asked the witness, you can go to his unit or residence.
    If necessary, can also notify the witness to customs or the specified locations.
    The 31st record shall be made enquiries, asking the question, asking.
    Question, inquiry record listed on the project should be complete filled in as prescribed, and indicated the questioning, asked about the start and end time investigators should sign on the questioning, asking the record. Questioning, interrogation shall be handed over to be on the spot and questioned people, asked people to check or read to them. By questioning people, asked people to check for errors and should be signed during questioning, interrogation on a per-page or NA fingerprints, refuse to sign or NA fingerprints, investigators should indicate on the inquiry, asking the record.
    As the record is incorrect or missing, should be allowed to be corrected or supplemented by questioning people, interrogated, and signed at the correction or supplement or NA fingerprints.
    32nd questioning, asking a deaf or mute person shall be proficient in sign language deaf and dumb people participate as a translator, and reflected on the transcript was questioned people, interrogated the deaf and dumb.
    Question, inquiry is not familiar with the Chinese language to foreigners, stateless persons, should provide translators were questioning people, questioned people familiar with Chinese language translator is not needed, it shall issue a written statement, investigators should indicate in the questioning, asking the record. Translator's name, place of work and career should be questioned, stated in the interrogation.
    Sign interpreters should be questioning and interrogation.
    33rd article customs questioning of suspected illegal for the first time, question witnesses, should consult the law of suspects and witnesses full name, date of birth, domicile, current address, identification type and number, place of work, education, whether it has been subjected to criminal punishment or administrative penalties by the Executive, if necessary, should also consult the main family members and so on. Against suspects or witnesses under the age of 18 were questioned, inquiries should be notified when their parents or other guardians arrived at the scene.
    Did not notice or notification is not present, it should be recorded.
    Article 34th is questioning people, interrogated requirements to provide written statements should be allowed, if necessary, investigators may also ask to be questioning people, interrogated on their own written statement. Is questioning people, people are asked to provide written statements, statements should be signed and include the time and place of written statements and statements and so on.
    Investigators after receiving the written statement, should indicate the time of receipt and signature confirmation.
    35th article questioning, questions, written at the same time, audio and video on demand.
    36th investigators for illegal statements from suspects and witnesses should listen and record.
    Investigators are allowed to violence, threats, enticement, deceit or other unlawful means to obtain a statement. Section III inspection and check the 37th investigators check means of transport and the place according to law, inspection of goods, the goods shall make a record of inspection and check.
    Inspection and check recorded by investigators, the parties or their agents sign or seal; the parties or his agent is not or refuses to sign or seal, investigators should indicate on the inspection, inspection records, and signed or stamped by a witness.
    38th body of investigators checking smuggling suspects in accordance with law, in a secluded place and non-inspection personnel should be out of sight, from more than 2 people of the same sex and be examined case officers.
    Smuggling suspect a physical exam performed by a physician to assist, if necessary, to medical institutions for professional examinations. Fourth test, identification of the 39th in the course of investigations, related goods, items need to be sampling, identification, laboratory tests, commissioned by the customs or customs identification of body samples.
    Extraction of samples, the party or his agent shall be present; the parties or his agent is not present, the Customs should be invited to witness the scene.
    Of samples should be sealed confirmed, fill in samples and records, laboratory analysis and appraisal commissioned by the investigators or the Customs Agency, the parties or their agents, or witness signatures or seals.
    Samples should be sent in time tests, identification of customs bodies tests and identified.
    40th law first sale or with the permission of the customs clearance of the goods concerned, the goods, the Customs shall extract more than 1-2 samples; samples number and quantity of each sample to sample quality features that are limited. 41st laboratory analysis and appraisal should be handed over to the Customs laboratory accreditation bodies or entrust other national accreditation bodies.
    The holder or owner of goods, goods should be based on laboratory tests and identification requirements needed to provide laboratory analysis and appraisal of relevant information.
    42nd test people, expert testing, identification, shall issue a test report, conclusions. Laboratory reports, conclusions shall contain the principal and commissioned laboratory tests, identification of issues, related materials submitted to laboratory analysis and appraisal departments, laboratories, the basis of the identification and use of science and technology, laboratory analysis and appraisal description of departments and laboratories, identification, qualification, and there should be testing and authenticating signatures of persons and testing, seal of the Department.
    Through the analysis of expert's conclusion, it shall explain the analysis process.
    43rd party who disagrees with the report, conclusions, you can apply for the test, identification 1 customs review of justifiable, should be back for testing, identification. Laboratory analysis and appraisal costs borne by the customs.
    Test and verification by the party applying for the customs, if testing, conclusions have changed, laboratory analysis and appraisal costs borne by the customs if tests, conclusions unchanged, testing, identification of the test and identification of the applicant's expense.
    Query deposits or remittances 44th in the fifth section when investigation smuggling case, investigators query cases suspected of postal enterprises and personnel in financial institutions, deposits and remittances required by subordinate customs chiefs or its authorized subordination customs chief.
    Article 45th query case investigators suspected units and personnel in financial institutions, postal deposits, remittances, should indicate that law enforcement capacity, show the Customs notice for assistance in the query.
    Sixth detained and guarantee the 46th article customs legally detain the cargo, the goods, means of transport and other property and account books, documents and other information, shall show their certificates for law enforcement, making detention warrants served on the spot told the reasons for their detention, basis and shall enjoy the rights. Detained vouchers shall record being detained in the cargo, the goods, means of transport or other properties, such as name, size, quantity, weight, name, size, quantity, weight, unable to determine on the spot, to describe its features should be as complete as possible.
    Detain vouchers should be determined by investigators, parties or their agents, signed or sealed by the depositary; the parties or his agent is not or refuses to sign or seal, the investigators should indicate on the detained vouchers and signed or stamped by a witness. Customs legally detain the cargo, the goods, means of transport and other property and account books, documents and other information, you can add the Customs seals.
    Add seals affixed by the customs, the party or the agent, the custodian shall take good care of it. 47th customs detained the cargo, the goods, means of transport and other property, as well as books, documents and other materials shall not exceed a period of 1 year. Investigations required, authorized by subordinate customs chiefs or its authorized subordination Customs Chief, may be extended, extended periods of not more than 1 year.
    But during the proceedings of review, are not counted.
    48th at the people's Court or of customs administrative punishment decision, before, on the detention of dangerous goods or fresh, perishable, easy to break, and failure, not suitable for long-term storage of goods, such as perishable goods, as well as by an application for advance sale of the cargo, the goods, means of transport, need sold according to law shall be authorized by subordinate customs chiefs or its authorized subordination customs chief. Customs before the sale, it shall notify the first sale of the owner of the cargo, the goods, the transport means.
    If sold before a timely notice, the Customs shall after the cargo, the goods, means of transport, sell, notify all of its people. 49th article customs according to law to lift the cargo, the goods, means of transport and other property and related account books, documents and other information withheld shall make and issue discharge notice of detention served.
    Disarmament, a notice of detention by investigators, parties or their agents, custodians signed or sealed by the party or his agent is not present, or a party or representative refuses to sign or seal, the investigators should indicate on the lift a notice of detention, and by a witness signature or seal.
    50th suspected illegal cargo, the goods, means of transport detained impossible or inconvenient, the party or the means of transport to the customs guarantee, investigators served guarantee vouchers shall be made a party, or the means of transport, guarantee vouchers by the investigators, the parties, the means of transport or their agents sign or seal.
    Security has been charged, in connection with the cargo, the goods, the transport means can be photographed or video archive. The 51st article customs discharge the guarantee law, should lift a security notice is served on the party or the means of transport.
    Notice of discharge the guarantee by the investigators and the party, means of transport, or their agents, custodians signed or sealed; party or the means of transport or his agent is not or refuses to sign or seal, the investigators should be indicated in the notice of discharge the guarantee, and by a witness signature or seal.
    52nd personal against smuggling suspects detained in accordance with the law, the People's Republic of China physical detention provisions of the customs procedure.
    The seventh investigation suspension and termination of the 53rd case of customs administrative punishment, found violations of the parties after filing should be transferred to other administrative bodies or departments of criminal investigation, shall be transferred in time.
    Administrative punishment case since the officers transferred to other administrative authorities or of the date of the criminal investigation department to suspend the investigation.
    54th cases of customs administrative penalty on suspending the investigation, any of the following circumstances, should resume the investigation: (a) other administrative authorities or the Criminal Investigation Department has dealt with the Customs transfer case still needs to be made of administrative penalties; (b) other administrative bodies of criminal responsibility or criminal investigation department not to accept or to reject, return Customs processing.
    55th article by survey Hou, administrative punishment case has following case one of of, can end survey: (a) illegal facts clear, and legal procedures complete, and according to to qualitative punishment of evidence full of; (ii) no illegal facts of; (three) as party of natural people death of; (four) as party of corporate or other organization terminated, cannot people or other organization bear its right obligations, and no other relationship people can tracing of;
    (V) other administrative authorities or the Criminal Investigation Department has dealt with the Customs referral of cases, does not require customs and administrative punishment; (vi) other circumstances that should end the investigation according to law.
    Section I of the fourth chapter of administrative punishment decision end of the customs of the 56th case review has investigated administrative punishment cases should be reviewed without review procedure shall not make a dismissal of the case, no administrative penalties, administrative punishment decision.
    57th customs administrative punishment cases reviewed, should review cases of illegal facts are clear, final decision whether the evidence objectively, fully, and legality of investigation and evidence collection procedures, appropriate, and whether there are no administrative penalty or reduce, lighter or heavier punishment of the plot, and applicable laws and views of the case.
    The case illegal facts are not clear, insufficient evidence or investigation proceedings illegal, should be returned to the supplementary investigations. 58th persons under the age of 14 are in violation of, no administrative penalty, but shall order the guardian to discipline.
    People who have reached the age of 14 to 18 years of age are in violation of, a lighter or mitigated administrative penalty. 59th mental patient is unable to recognize or control his own actions are in violation of, no administrative penalty, but shall order the person under strict surveillance and treatment.
    Intermittently mentally ill people in normal mental condition are in violation of, and should be given administrative punishment.
    Section II inform, review and before hearing the 60th article customs administrative punishment decision, shall inform the party making the facts, reasons and basis for administrative penalty decision, and shall inform the Parties shall have the right to.
    Customs suspended operations, suspension, revocation of practice the customs registration registration, cancel the Declaration to be employed the qualifications and the more than 10,000 yuan fine, legal persons or other organizations at more than 100,000 yuan fine, confiscation of goods, smuggling of goods, means of transport, such as administrative punishment decision, it shall inform the parties have the right to request hearings.
    When in the discharge of duty of disclosure, inform the Customs shall issue administrative penalty served on the parties concerned. 61st unless due to force majeure or other legitimate reasons, endorsed by the customs, the party received administrative punishments should be informed in writing within 3 working days of statements, and hearing the application to be heard.
    As a waiver statement, overdue defence and the right to request a hearing.
    Oral statements, representations of the parties, the Department shall make a written record, and confirmed by the parties sign or seal. Right to give statements, representations and hearings of the parties, the Customs may directly make a decision of administrative penalty.
    Parties right to give statements, representations and hearings should be recorded in writing and signed or stamped by the parties or their agent.
    62nd article customs on receipt of the written submissions of the parties, after the defence should be reviewed; establishment of the facts and reasons or evidence submitted by the parties, the Customs shall adopt.
    63rd customs penalties shall not be a party to plead, but except for Customs to discover new facts of illegal.
    After review, the 64th, changed the original punishment tell us the facts and reasons, evidence, punishment, shall inform the single back issue of customs administrative punishment, 60th to 63rd and based on the provisions of the regulations.
    65th party applies for a hearing in accordance with the People's Republic of China for customs administrative punishment hearing rules and regulations.
    Third section processing decided 66th article customs shut long should according to on administrative punishment case review of different results, law made following decided: (a) does have violations, should give administrative punishment of, according to its plot and against consequences of weight, made administrative punishment decided; (ii) law not administrative punishment of, made not administrative punishment decided; (three) has this provides 55th article subsection (ii) to (four) items case one of of, revoked case;
    (D) compliance with customs regulations for the implementation of the 62nd article of administrative penalty (c), (d) and (e) provide conditions of collection, to be collected; (e) an unlawful act of a crime, transferred to the criminal investigation department in accordance with the law.
    Customs administrative punishment decision, shall be illegal facts are clearly ascertained, other evidence sufficient, accurate violations, applicable law properly, handling procedure, punishment is reasonable.
    67th on the intricate plot or grave violations of administrative punishment cases by the Customs Committee should be decided collectively.
    68th customs administrative punishment or no administrative penalty decision, shall make and issue written decision of administrative penalty decision or no administrative penalty.
    69th article administrative punishment decided book should contains Ming following content: (a) party of basic situation, including party name or name, and customs registered coding, and customs customs registered coding, and address,; (ii) violation legal, and administrative regulations or regulations of facts and evidence; (three) administrative punishment of type and according to; (four) administrative punishment of perform way and term; (five) refuses to administrative punishment decided, application administrative reconsideration or filed administrative litigation of way and term;
    (F) the name of the customs administrative penalty decisions are made and the date of the decision, and with administrative punishment decision the Customs seal. 70th article not administrative punishment decided book should contains Ming following content: (a) party of basic situation, including party name or name, and customs registered coding, and customs customs registered coding, and address,; (ii) violation legal, and administrative regulations or regulations of facts and evidence; (three) not administrative punishment of according to; (four) refuses to not administrative punishment decided, application administrative reconsideration or filed administrative litigation of way and term;

    (E) no administrative penalty decided to name and the date of the decision of the customs, and with no administrative penalty decided the Customs seal.
    71st administrative punishment decision letter should be pronounced the spot after party; without the presence of the parties, the Customs should be at the service of the decision on administrative penalty within the 7th party.
    72nd administrative punishment under provisions of section 62nd collected the goods, goods, illegal income, means of transportation, special equipment, it shall produce a collection listing service is the collection of people. Smuggling the illegal facts are clear, but the cases that cannot be identified by the parties, the Department issued prior to the collection of lists, shall make and issue notices of collection notice for a period of 3 months, and result in the notice within the period specified by the Parties relevant customs formalities customs.
    After expiration of the notice is still not party to the related customs formalities Customs Customs according to the regulations for the implementation of customs administrative punishment the 62nd article paragraph (d), it shall be collected. 73rd collection list shall include the collection of cargo, goods, illegal income, means of transportation, special equipment, such as name, size, quantity, or weight.
    The goods, smuggling of goods, means of transport, special equipment, there are obvious and important features or flaws, investigators should indicate this in the collection list.
    74th collection listing by case officers, confiscated or their agents sign or seal.
    Seized or its agent refuses to sign or seal, or confiscated one cannot be ascertained but witnesses shall be signed or stamped by a witness.
    Been seized for signature or seal, investigators should indicate the reason on the collection list.
    According to the regulations for the implementation of customs administrative punishment the 62nd article paragraph (d) of the lists of requirements issued by the collection service.
    The fifth chapter, the implementation of the decision on administrative penalty after the 75th article customs administrative punishment decision made, the interested party shall within the period specified in the written decision of administrative penalty, be fulfilled.
    Customs the parties lawfully suspended business or practice, to revoke its registration, withdraw its declaration to be employed the qualifications, such as the implementation of the decision on administrative penalty procedures, developed separately by the General Administration of customs.
    76th parties genuine financial difficulties to customs for extension or in installments to pay the fine, an application shall be submitted in writing.
    After customs received the party applying for an extension, the phased implementation of the application shall be made within 10 business days whether or not to grant extensions, staging the decision to pay the fine, and written notification to the applicant.
    Delayed or made in installments of customs agreement the Parties shall promptly notify the agency that collects the fine.
    77th agree to extension or staging the parties to pay the fine, completes the period stipulated by the penalty decision shall not exceed 180 days from the date the time of performance.
    78th article party late not perform administrative punishment decided of, customs can take following measures: (a) due party not paid fine of, daily according to fine amounts of 3% added at fine; (ii) party late not perform customs of punishment decided and not application reconsideration or to court filed litigation of, customs can will detained of goods, and items, and transport tool variable price arrived paid, or to party provides of guarantees arrived paid, also can application Court forced implementation.
    The 79th article Customs taken 78th in accordance with this article to add a fine, resist paying before we shall make and issue the notice of execution and served on the party.
    80th party punishable by customs or its legal representative, the main person in charge before leaving the outstanding fines illegal income, and in accordance with the recovery of goods, smuggling of goods, means of transport of an amount of money, no equivalent of the payment guarantee provided to customs, the Customs may make block outbound letters of assist, notify the authorities blocked their exit. Block outbound letters of assist should be accompanied by the written decision of administrative penalty and other relevant legal instruments, set out and blocked the exit of the name, gender, date of birth, type of travel documents and number.
    Blocked exit persons were foreign nationals, stateless persons shall be indicated in English.
    81st party or his legal representative, mainly responsible for the payment of fines illegal income, and in accordance with the recovery of goods, smuggling of goods, means of transport of an amount of money, or provide a sum equivalent to the above guarantee to the customs, the Customs shall be promptly made to unblock exit help you notify the authorities.
    82nd client security will withhold or any person being detained for cargo, the goods, means of transport, in accordance with law, sell off still remaining after the payment of a fine shall promptly discharge the guarantee return, suspension or termination. 83rd served to lift the Customs detained within 3 months from the date of the notice, the parties without justifiable reasons not to go to customs-related goods, procedures for the return of goods, means of transport or other property, and customs about the cargo, the goods, means of transport or other property is sold off, and keep the selling price.
    Sale proceeds after deducting served on the release date of the notice of detention, the customs warehousing and other related expenses, the remaining, the parties in the customs service lifted a notice of detention should come within 1 year from the date of completion of customs formalities, overdue Customs will spare money turned over to the State Treasury.
    84th customs discharge the guarantee delivery within 1 year from the date of the notice, a party without any justified reason, the Customs handled property, title return procedures, the relevant property by the customs, rights of vouchers sold at a discount or cash, and turned over to the State Treasury.
    85th to the people's Court for enforcement, the Customs shall complete the application execution, and provide other materials sought by the Court. 86th article application Court forced implementation should meet Supreme People's Court on implementation straddling People's Republic of China administrative procedure several problem of explained of provides and in following term within filed: (a) administrative punishment decided book served Hou party not application administrative reconsideration or to court filed litigation of, in punishment decided book served of day up 3 months Hou starting of 180 days; (ii) reconsideration decided book served Hou party not filed administrative litigation of,
    In reconsideration decided book served of day up 15th Hou starting of 180 days; (three) first trial administrative judgment Hou party not proposed appeal of, in judgement served of day up 15th Hou starting of 180 days; (four) first trial administrative ruled Hou party not proposed appeal of, in ruled book served of day up 10th Hou starting of 180 days; (five) second trial administrative judgment book served of day up 180 days.
    87th party concerned violations of the People's Republic of China Customs law after the Enterprise Division, merger or other reorganization, on party subject to a fine, confiscation of illegal gains or proceed with the recovery of the smuggling cargo, the goods, the transport means an amount of money, should bear the parties rights and obligations of the legal person or organization, as the person subjected to execution.
    88th under any of the following circumstances shall be suspended: (a) there may be illegal or improper decisions of punishment; (b) apply to a people's Court for compulsory execution, people's Court suspended; (c) the administrative reconsideration organs, the people's Court deems it necessary to suspend the enforcement of the and (iv) other law should be suspended.
    According to the preceding paragraph (a) of suspension of execution, authorized by subordinate customs chiefs or its authorized subordination customs chief.
    Suspension gone, should be reinstated.
    89th article has following case one of of, should end implementation: (a) according to to implementation of legal instruments was revoked of; (ii) as party of natural people death of; (three) as party of corporate or other organization was law terminated, and no right obligations bear people of, also no other property can for implementation of; (four) customs administrative punishment decided perform term expires over 2 years, customs law take various implementation measures Hou still cannot implementation finished of, but application Court forced implementation case except;
    (E) apply to the people's Court for compulsory execution of the Court suspended cannot be completed after more than 2 years, (vi) apply to a people's Court for compulsory execution after court terminate execution and (seven) others terminate execution according to law. Sixth chapter customs of the 90th case handler and mail, express mail and goods tubes, bonded in the business field and other customs operations, such as the illegal facts are clear, and minor cases may be applied to simple handling.
    Governed by these provisions except article 26th program.
    91st for simple handling of the cases, customs officers conduct on-site investigations, can be directly informed of administrative punishment, signed by the parties or their agent on the spot.
    The 92nd under any of the circumstances listed below, Customs may make administrative punishment on the spot decided that: (a) the right to give statements, representations, or hearing, (ii) statements, the party argues that the review on the spot by the customs, the parties or their agents accept review comments.
    Parties the right to give statements, representations, hearings on the spot, or statements, and whether we will accept review comments to be heard on the spot, shall have a written record, signed or stamped by the parties.
    Administrative punishment on the spot, shall make and issue written decision of administrative penalty, and served on the spot.
    93rd article applies simple case processing program process in the, has following case one of of, Customs shall not spot made administrative punishment decided, should according to General program provides handle: (a) Customs on party proposed of statement, and defence views cannot spot for review of; (ii) Customs spot review Hou, party on customs of review views still refuses to of; (three) party spot law to customs requirements hearing of; (four) Customs think need further survey forensics of.
    The seventh chapter supplementary articles article 94th investigators dereliction, deception, abuse of power, the solicitation or acceptance of other people's property, shall be subject to punishment constitutes a crime, criminal responsibility shall be investigated according to law.
    The 95th article customs of foreigners or stateless persons, foreign enterprises or organizations be given administrative punishments, these provisions shall apply.
    The 96th article of the provisions interpreted by the General Administration of customs.
                                                    97th these provisions come into force on July 1, 2007.