海关总署


中华人民共和国海关法行政处罚实施细则(附英文)
海关总署


（1987年6月30日国务院批准）

第一章 总 则
第一条 为了实施《中华人民共和国海关法》（以下简称《海关法》）关于法律责任的规定，根据《海关法》第六十条制定本实施细则。
第二条 不构成走私罪的走私行为，构成走私罪但依法免予起诉或者免除刑罚的行为，以及违反海关监管规定的行为的处理，适用本实施细则。

第二章 走私行为及处罚
第三条 有下列行为之一的，是走私行为：
（一）未经国务院或者国务院授权的机关批准，从未设立海关的地点运输、携带国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（二）经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他手法逃避海关监管，运输、携带、邮寄国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的；
（四）未经海关许可并补缴关税，擅自出售特定减税或者免税进口用于特定企业、特定用途的货物，或者将特定减免税进口用于特定地区的货物擅自运往境内其他地区的。
第四条 有下列行为之一的，按走私行为论处：
（一）直接向走私人非法收购走私进口的货物、物品的；
（二）在内海、领海运输、收购、贩卖国家禁止进出境的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，没有合法证明的。
第五条 有本实施细则第三条、第四条所列行为之一的，按照下列规定处罚：
（一）走私国家禁止进出境的物品的，没收走私物品和违法所得，可以并处人民币五万元以下的罚款；
（二）走私国家限制进出口或者依法应当缴纳关税的货物、物品的，没收走私货物、物品和违法所得，可以并处走私货物、物品等值以下或者应缴税款三倍以下的罚款；
（三）专门用于掩护走私的货物、物品，应当没收；藏匿走私货物、物品的特制设备，应当没收或者责令拆毁。
走私货物、物品无法没收时，应当追缴走私货物、物品的等值价款。
第六条 对两人或者两人以上共同所为的走私行为，应当区别情节及责任，分别给予处罚。
知情不报并为走私人提供方便的，没收违法所得，可以并处违法所得两倍以下的罚款；没有违法所得的，处人民币五千元以下的罚款。
第七条 为走私准备工具、制造条件的，比照本实施细则第五条的规定从轻处罚。
第八条 有下列情形之一的，可以从轻或者免予处罚：
（一）走私情节轻微的；
（二）当事人主动交待、检举立功的；
（三）走私行为在三年以后发现的。
前款第（三）项规定的期限，从走私行为发生之日起计算；走私行为是连续状态的，从最后一次走私行为发生之日起计算。

第三章 违反海关监管规定的行为及处罚
第九条 违反海关法规但不构成走私行为的，是违反海关监管规定的行为。
第十条 违反国家进出口管理法规，没有领取许可证件擅自进出口货物的，没收货物或者责令退运；经发证机关核准补发许可证件的，处货物等值以下的罚款。
第十一条 有下列行为之一的，处货物、物品等值以下或者应缴税款两倍以下的罚款：
（一）逃避海关监管，运输、携带、邮寄货物、物品进出境，但有关货物、物品不属于国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品的；
（二）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押、转让海关监管货物或者海关尚未放行的进出境物品的；
（三）经营保税货物的运输、储存、加工、装配、寄售业务，有关记录不真实或者数量短少不能提供正当理由的；
（四）未经海关许可，将特定减税或者免税进口的货物、物品移作他用的；
（五）进出境货物申报不实的；
（六）不按照规定期限将暂时进出口货物复运出境或者复运进境，擅自留在境内或者境外的；
（七）不按照规定期限将过境、转运、通运货物运输出境，擅自留在境内的；
（八）未经海关批准并补缴关税，擅自转让进出境运输工具的自用物料、物品的。
第十二条 有下列行为之一的，处人民币五万元以下的罚款：
（一）未经国务院或者国务院授权的机关批准，运输工具不经设立海关的地点进出境的；
（二）在海关监管区停留的进出境运输工具，未经海关同意擅自驶离的；
（三）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途改驶境外或者境内未设立海关的地点的。
第十三条 有下列行为之一的，处人民币三万元以下的罚款：
（一）进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关交验有关单证或者交验的单证不真实的；
（二）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；
（三）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；
（四）进出境运输工具未经海关同意，擅自兼营境内客货运输或者用于进出境运输以外的其他用途的；
（五）进出境运输工具未按照规定办理海关手续，擅自改营境内运输的；
（六）经营保税货物的储存、加工、装配、寄售业务，不按照规定办理收存、交付、核销手续，或者中止、延长、转让有关合同不按照规定向海关办理手续的；
（七）在海关监管区以外存放海关监管货物，未经海关同意或者不接受海关监管的；
（八）擅自开启或者损毁海关加施于运输工具、仓库场所或者货物的封志的。
第十四条 有下列行为之一的，处人民币两万元以下的罚款：
（一）进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，不按照交通主管机关或者海关指定的路线行进的；
（二）载运海关监管货物的进出境船舶、汽车不按照海关指定的路线行进的；
（三）进出境船舶和航空器，由于不可抗力被迫在未设立海关的地点停泊、降落，以及抛掷或者起卸货物、物品，不向附近海关报告而无正当理由的。
第十五条 有下列行为之一的，责令补税或者将有关物品退运，可以并处物品等值以下的罚款：
（一）个人携带、邮寄超过海关规定数量但数额较小仍属自用的物品进出境，未向海关申报的；
（二）个人携带、邮寄物品进出境，向海关申报不实，或者不接受海关查验的；
（三）经海关登记准予暂时免税进境或者出境的物品，未按规定复带出境或者复带进境的；
（四）未经海关批准，过境人员将其所带物品留在境内的。
第十六条 有下列行为之一的，处人民币一千元以下的罚款：
（一）无特殊原因，未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事先通知海关的；
（二）擅自开启、损毁海关加施于物品的封志的；
（三）违反海关法规，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
第十七条 携带、邮寄国家禁止进出境的物品进出境，在海关检查以前主动报明的，分别按规定予以没收或者责令退回，并可酌情处以罚款。
第十八条 违反海关监管规定情节轻微，或者当事人主动交待的，可以从轻或者免予处罚。
违反海关监管规定的行为在三年以后发现的，免予处罚。

第四章 走私行为及违反海关监管规定行为的处理
第十九条 走私行为、违反海关监管规定行为的处理，由海关关长决定。
第二十条 海关扣留货物、物品或者运输工具，应当发给扣留凭单。
扣留凭单的格式，由海关总署统一制定。
第二十一条 对于无法或者不便扣留的货物、物品或者运输工具，海关可以向当事人或者运输工具负责人收取等值的保证金或者抵押物。
第二十二条 依法扣留的货物、物品和运输工具，在人民法院判决或者海关处罚决定生效之前，不得处理。但是对于鲜活、易腐或者易失效的货物、物品，可以先行变卖，价款由海关保存，并通知其所有人。
第二十三条 经海关查明，确属来源于走私行为非法取得的存款、汇款，海关可以书面通知银行或者邮局暂停支付，同时通知存款人或者汇款人。暂停支付的期限不得超过三个月。海关作出的处罚决定生效后，有关款项由海关依照《海关法》和本实施细则的规定处理。
第二十四条 企业事业单位、国家机关、社会团体违反海关法规，除处罚该单位外，海关还可以对其主管人员和直接责任人员分别处以人民币一千元以下的罚款。
第二十五条 企业事业单位、国家机关、社会团体违反《海关法》，海关可以视情节暂时停止给予特定减免税优惠，暂时取消其报关资格，或者吊销有关当事人的报关员证书。
第二十六条 对于走私行为、违反海关监管规定行为的处罚，海关应当向当事人送达处罚通知书。
当事人对海关的处罚决定不服的，可以自处罚通知书送达之日起三十日内，向作出处罚决定的海关或者上一级海关书面申请复议；有关海关应当在收到复议申请书后的九十日内作出复议决定，并制发复议决定书送达当事人。当事人对复议决定仍然不服的，可以自复议决定书送达之日起
三十日内，向人民法院起诉。
当事人也可以自处罚通知书送达之日起三十日内，直接向人民法院起诉。当事人选择直接向人民法院起诉的，不得向海关申请复议。
海关处罚通知书和复议决定书的格式，由海关总署统一制定。
第二十七条 海关送达处罚通知书和复议决定书，可以直接送交当事人签收；也可以邮寄送达，以挂号回执上注明的收件日期为送达日期。无法送达的应当公告；公告即视为送达。
第二十八条 当事人在规定期限内未提出复议申请或者起诉的，处罚即为生效。
罚款、违法所得和依法追缴的走私货物、物品或者运输工具的等值价款，应当在海关处罚决定指定的期限内缴清。
第二十九条 受海关处罚的当事人在境内没有永久住所的，应当在离境前缴清罚款、违法所得和依法追缴的货物、物品或者运输工具的等值价款。当事人对海关的处罚决定不服或者在离境前不能缴清上述款项的，应当交付相当于上述款项的保证金、抵押物，或者提供海关认可的其他保
证。
当事人如期履行海关的处罚决定后，海关应当及时发还其交付的保证金、抵押物，其他保证立即终止。
第三十条 当事人逾期不履行海关的处罚决定又不申请复议或者起诉的，作出处罚决定的海关可以将其保证金没收，或者将其被扣留、抵押的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
第三十一条 依照本实施细则处以罚款但不没收进出境货物、物品、运输工具的，不免除当事人依法缴纳关税、办理有关海关手续的义务。

第五章 附 则
第三十二条 海关工作人员滥用职权、故意刁难、拖延监管、查验的，依照国务院关于国家机关工作人员奖惩规定给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，依照国务院关于国家机关工作人员奖惩规定给予行政处分或者依照法律规定追究刑事责任。
第三十三条 本实施细则下列用语的含义是：
“物品”，包括货币、金银、有价证券等在内。
“等值”，均以当时当地国营市场零售价格为准；上述价格不能确定时，由海关估定。

“以下”、“以内”，均包括本数在内。
第三十四条 国家限制进出口货物的品名，由国务院主管部门公布。
国家禁止进出境物品的品名由海关总署根据《海关法》和其他有关法律、法规，会同国务院有关主管部门确定，由海关总署公布。
国家限制进出境物品的品名，由海关总署公布。
第三十五条 本实施细则由海关总署负责解释。
第三十六条 本实施细则自1987年7月1日起施行。


　　The Rules of Administrative Penalties for the Implementation ofthe Customs Law of the Peoples Republic of China（Promulgated by the Customs General Administration on July 1,1987）Whole Doc.

　　Chapter I General Provisions

　　Article 1

　　Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the Peoples Republic of China（hereinafter referred to as the Customs Law）.

　　Article 2

　　The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.

　　Chapter II Act of Smuggling and Punishment

　　Article 3

　　Any of the following acts constitutes an act of smuggling:

　　（1） To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.

　　（2） To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.

　　（3） To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.

　　（4） To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.

　　Article 4

　　Any of the following acts shall be delt with as smuggling:

　　（1） To illegally purchase the imported smuggled goods and articles directly from the smuggler.

　　（2） To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at Chinas inland territorial waters and territorial waters.

　　Article 5

　　Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules:

　　（1） Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.

　　（2） The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.

　　（3） Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.

　　In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.

　　Article 6

　　Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.

　　Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.

　　Article 7

　　Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.

　　Article 8

　　Any of the following acts shall be put to punishment in lenient manner or exemption from punishment:

　　（1） Slight smuggling；

　　（2） The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions；

　　（3） The smuggling act is discovered three years later；

　　The duration provided in above（3） shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.

　　Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control

　　Article 9

　　Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.

　　Article 10

　　Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.

　　Article 11

　　Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable:

　　（1） To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.

　　（2） To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.

　　（3） In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.

　　（4） To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.

　　（5） To intentionally misdeclare the goods when entering or leaving the territory.

　　（6） To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.

　　（7） To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.

　　（8） To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.

　　Article 12

　　Any of the following acts shall be imposed a penalty of less than RMB 50,000:

　　（1） The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.

　　（2） The inward and outward means of transport in the　"Customs Surveillance Zone" leaves without the prior permission by the Customs.

　　（3） The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.

　　Article 13

　　Any of the following acts imposed a penalty of less than RMB 30,000:

　　（1） Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs；

　　（2） To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles；

　　（3） The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs；

　　（4） The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs；

　　（5） The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions；

　　（6） In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts；

　　（7） To deposit the goods subject to the Customs supervision and control outside the　"Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control；

　　（8） To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.

　　Article 14

　　Any of the following acts shall be imposed a penalty of less than RMB 20,000:

　　（1） Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.

　　（2） The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.

　　（3） Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.

　　Article 15

　　Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles:

　　（1） Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory；

　　（2） False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.

　　（3） Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory；

　　（4） Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs；

　　Article 16

　　Any of the following acts shall be imposed a penalty of less than RMB 1,000:

　　（1） To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons；

　　（2） To open or damage the Customs seals attached by the Customs on the articles without permission；

　　（3） To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.

　　Article 17

　　Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.

　　Article 18

　　Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.

　　Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.

　　Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control

　　Article 19

　　The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.

　　Article 20

　　Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.

　　The standard form of the certificates of detainment shall be compiled by the Customs General Administration.

　　Article 21

　　Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.

　　Article 22

　　The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.

　　Article 23

　　In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.

　　Article 24

　　In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.

　　Article 25

　　In the case of violation of the Customs Law by enterprises, institutions governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.

　　Article 26

　　Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.

　　The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.

　　The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.

　　The party may also directly sue to the peoples court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the peoples court, the party shall not apply to the Customs for the reconsideration.

　　The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.

　　Article 27

　　The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.

　　Article 28

　　The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.

　　Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.

　　Article 29

　　In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.

　　In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.

　　Article 30

　　In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the peoples court for enforcement.

　　Article 31

　　The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.

　　Chapter V Supplementary Provisions

　　Article 32

　　In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.

　　Article 33

　　Terms used in the Rules are defined as follows:

　　The term"articles" shall include currencies, gold and silver and securities.

　　The term"equal in value" shall be determined according to current retail price in local state-owned market.

　　In case the above price can not be determined, the Customs valuation shall be required.

　　"include" and"less than" shall include the principal figure.

　　Article 34

　　The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.

　　The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.

　　The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.

　　Article 35

　　The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.

　　Article 36

　　The Rules shall enter into force on the date of July 1, 1987.



广东省梅州市人民政府


梅市府办〔2005〕15号

印发梅州市发展和改革局职能配置内设机构和人员编制规定的通知


各县（市、区）人民政府，市府直属有关单位：


《梅州市发展和改革局职能配置内设机构和人员编制规定》已经市人民政府批准，现予印发。

二○○五年二月十七日


梅州市发展和改革局职能配置内设机构和人员编制规定


根据中共广东省委、广东省人民政府批准的《梅州市人民政府机构改革方案》（粤机编〔2004〕22号）和中共梅州市委、梅州市人民政府关于市人民政府机构改革实施意见，市发展计划局（挂市粮食局牌子）改组为市发展和改革局（加挂市粮食局牌子），为市人民政府组成部门。市发展和改革局是负责研究提出全市国民经济和社会发展战略、发展规划，进行总量平衡、结构调整，指导经济体制改革，负责粮食行政管理和粮食安全的宏观调控部门。


一、职能调整


（一）划出的职能


将原市发展计划局承担的农产品（粮食、棉花除外）进出口计划的组织实施职能，划给市对外贸易经济合作局。


（二）划入的职能


市经济贸易局承担的制定产业规划和产业规定职能划入市发展和改革局。


（三）转变的职能


1、推进投融资体制改革，充分发挥市场机制对经济活动的调节作用。确立企业的投资主体地位，规范政府投资行为，逐步建立投资主体自主决策、银行独立审贷、融资方式多样、中介服务规范、政府宏观调控有效的新型投融资体制。把投资宏观管理的重点转到优化投资结构和产业结构、搞好重大项目布局、防止重复建设、提高投资效益上来。对企业使用非政府投资建设的符合国家产业政策、非重大项目和非限制类项目实行登记备案制，扩大企业的投资决策权。对必须经行政审核、审批、核准的投资项目，要减少环节，规范程序，提高效率和透明度。完善专家咨询论证制度，提高投资审批（核准）的科学性。建立政府投资项目的后评价制度和监督机制，加强项目的后续管理工作，完善投资项目审批、核准和登记备案工作责任制。


2、加强宏观调控中的总体指导和综合协调，切实减少微观管理事务。强化拟订发展战略和规划职能，加强对经济社会发展、改革和稳定的重大问题的研究，综合协调经济社会发展和改革开放的全局性工作。加强对实施可持续发展战略的指导和重大问题的协调，促进经济与资源、环境的协调发展。研究制定并实施产业措施，加强对经济运行中突出和重大问题的综合协调。


二、主要职责


根据以上职能调整，市发展和改革局的主要职责是：


（一）贯彻执行国家、省的国民经济和社会发展的方针、政策；研究提出全市国民经济和社会发展战略和对策意见、中长期发展规划和年度发展计划，协调搞好资源开发、生产力布局和生态环境建设以及基础产业（能源、交通、通信、原材料、水利等）、支柱产业、高技术产业专项发展规划；研究提出总量平衡、发展速度和结构调整的调控目标，引导、促进全市经济与社会持续发展；协调、衔接和平衡各主要行业规划及相关措施。


（二）研究分析国内外经济形势和全市经济和社会发展情况，进行宏观经济预测、预警和信息发布；研究经济运行中的重大经济社会问题，提出对策建议，综合协调经济社会发展。


（三）汇总和分析财政、金融以及其他经济和社会发展情况，参与制定财政规定，拟订并组织实施地方性产业规定，监督检查产业政策的执行。


（四）研究经济体制改革的重大问题，组织拟订综合性经济体制改革方案，协调有关专项经济体制改革方案；研究拟订投融资体制改革方案；提出完善社会主义市场经济体制建议，指导和推进经济体制改革；参与有关规定的起草和协调实施。


（五）贯彻实施国务院和省投资主管部门颁布的固定资产投资政策；监测分析全社会固定资产投资状况，研究提出全市固定资产投资总规模，规划市重大项目布局；指导和监督政策性贷款的使用方向，审核上报省、国家审批权限的建设项目，审批或核准权限内有关建设项目，办理社会投资基本建设的登记备案工作；会同有关部门综合协调重大项目建设情况，安排市级财政性资金投资项目；引导民间资金用于固定资产投资的方向；做好重大项目稽察工作。


（六）研究对外开放的重大问题，提出利用外资的发展战略和对策建议，监测国外资金利用和全市外债结构优化状况；核准利用外资限额内项目，审核上报利用外资、境外投资限额以上项目。


（七）研究提出重要产业的发展战略和规划；组织协调工业、交通、能源、高技术产业和农业、农村发展的有关问题，衔接相关专项规划和政策，实施重要产业的宏观指导。


（八）分析区域经济发展情况，研究提出区域经济协调发展的战略和重大措施。


（九）研究分析国内外市场状况，负责重要商品总量平衡和宏观调控；会同有关部门提出现代物流和服务业发展的战略和规划。


（十）做好人口和计划生育、科学技术、教育、文化、卫生等社会事业以及国防建设与国民经济和社会发展的衔接平衡；提出经济与社会协调发展、相互促进的建议意见，协调各项社会事业发展中的重大问题。


（十一）研究提出粮食宏观调控、总量平衡、粮食流通的中长期规划，以及地方储备粮规模、总体布局和收储、动用计划建议；研究提出粮食宏观调控、粮食安全措施；监测分析粮食供求形势，完善粮食应急机制；研究起草粮食管理规范性文件草案；负责军粮供应管理。


（十二）依法指导和协调招标投标活动，核准建设工程项目招标方式和范围，对重大建设项目招标投标进行监督检查。


（十三）受市人民政府委托向市人大作国民经济和社会发展情况的报告。


（十四）承办市人民政府和省发展和改革委员会交办的其他事项。


三、内设机构


根据上述职责，市发展和改革局设12个职能科（室）。


（一）办公室


组织协调机关政务工作；负责财务资产、宣传教育、人事管理；负责专业技术职称评定的报批工作；负责局机关党务、纪检、监察、共青团、妇女、工会等工作。


（二）秘书科


负责局机关会议组织、文电运转、保密档案、安全保卫、劳动工资、计划生育和离退休人员管理等后勤保障工作。


（三）规划综合科


研究提出全市国民经济和社会发展战略、重要措施以及中长期发展速度、比例、结构和生产力布局等建议；汇总编制国民经济和社会发展中长期发展规划和年度计划，组织协调经济社会发展专项规划和区域规划；监督和评估中长期规划的执行情况，提出规划调整意见；组织研究经济社会发展、改革开放、经济运行等重大问题；分析研究宏观经济形势，监测预测经济运行，提出宏观经济调控对策和建议，提出、发布经济预测目标；负责重要文件的起草及发展和改革信息的编辑工作。


（四）社会发展科


研究提出全市社会发展战略、中长期规划和年度计划；协调社会发展领域的人口和计划生育、教育、卫生、文化、体育、广播影视、新闻出版、旅游、政法、民政、劳动就业、收入分配、社会保障等方面的发展和改革问题，提出相关对策建议；会同有关部门安排社会发展专项资金；审核上报社会事业相关的限额以上项目，核准社会事业相关的限额内项目及其工程招标方式和范围，按有关规定办理相关项目社会投资的登记备案工作。


（五）投资管理科


研究提出全市固定资产投资宏观调控、投融资体制改革、投资管理、利用外资的建议意见以及全社会固定资产投资和利用外资的中长期规划和年度计划；监测分析全社会固定资产投资状况，提出引导全社会固定资产投资的对策建议；组织协调确定重大项目建设布局和市级财政性资金投资项目；办理利用外资和海外投资限额以上项目的审核上报和限额内项目的核准；负责国债和利用外国贷款的宏观监测和预测工作；负责汇总上报省、国家投资项目计划；审核上报基建投资相关的限额以上项目，核准限额内基建投资相关项目及其工程招标方式和范围，按有关规定办理相关项目社会投资的登记备案工作，协调有关科室审核上报鼓励类基建投资项目确认书；会同有关部门依法指导和协调全市建设工程招标投标活动，对重大建设项目招标投标进行监督检查；负责综合社会投资基建项目登记备案工作；负责对市人民政府授权和省重大项目稽察特派员办公室委托稽察重大建设项目。


（六）工交能源科


研究提出全市工业、交通、能源发展战略和中长期发展规划和年度计划；分析研究工业、交通、能源发展状况，提出宏观调控的对策措施；组织参与确定工业、交通、能源重点项目建设布局和协调解决项目报批、建设中的重大问题；审核上报工交能源相关的限额以上项目，核准工交能源相关的限额内项目及其工程招标方式和范围，按有关规定办理相关项目社会投资的登记备案工作；组织提出高技术产业（含信息化）发展战略、衔接平衡科技行业规划和措施，推荐安排和上报高技术产业的重点和示范项目。


（七）农业财贸科


研究提出全市农业、农村经济发展战略、中长期规划和年度计划；研究农业和农村经济发展相关问题，衔接平衡农业、林业、畜牧、水产、水利、土地利用等发展规划；协调国土整治、开发、利用和保护，负责建设用地指标的总量控制；提出农村体制改革、小城镇发展建议；审核上报农林水相关的限额以上项目，核准农林水相关的限额内项目及其工程招标方式和范围，按有关规定办理相关项目社会投资的登记备案工作；监测分析国内外市场状况，研究提出贸易发展战略和对策建议；负责重要商品总量平衡和宏观调控，组织实施粮食、棉花、煤炭等重要商品进出口计划；会同有关部门提出现代物流和服务业发展的战略和规划，协调流通体制改革中的重大问题；研究分析财政、金融形势，参与财政、税收问题研究。


（八）经济体制改革科（与产业政策科合署）


研究分析产业发展情况，组织拟订综合性产业、专项产业的规划和规定，监督产业政策落实情况；提出和编制国家鼓励、限制和淘汰的生产能力、工艺和产品的指导目录；提出优化产业结构，所有制结构和企业组织结构的对策建议；研究经济体制改革和对外开放的重大问题，提出完善社会主义市场经济体制建议；组织拟定综合性的经济体制改革方案和协调有关专项改革方案；研究提出区域协调发展规划和建议意见；参与有关产业发展规范性文件的起草和修订以及执行情况的调研和检查；负责编制企业债券发行计划；协调办理人大代表建议、政协提案，负责相关的行政复议和行政应诉工作。


（九）粮食调控科


研究拟订全市粮油流通和储备的发展战略、中长期规划和年度计划；编制全市粮食流通储备、储备粮库等重点设施建设计划，监督检查计划执行和各级粮食总量平衡落实情况；协调执行粮食工作考评制度；负责全市粮食统计工作；组织协调有关部门落实粮食流通管理的法规，加强城乡粮油市场管理；监测分析粮食供求、价格形势；负责军队粮油计划供应管理；指导检查城乡粮食供应，协调和帮助灾区、水库移民、缺粮贫困地区、国家重点建设项目和应付突发事件所需的粮食供应；组织实施粮食应急体系建设；指导、检查全市军供网点和粮油流通网点的建设，指导和组织实施国有粮食企业改革工作。


（十）粮食管理科


负责全市和本行政区域内的中央和省储备粮的代储工作，市级储备粮油的收储管理；协同有关部门执行国家粮油质量标准和粮油检测制度；指导和检查粮油的保管、储存安全和推陈储新；协调落实政府动用储备粮的应急指令设施的规划布局和建设；协调和指导全市粮油仓储、提出和组织实施粮食仓库建设、维修计划。组织鉴定、推广粮油储藏安全新技术；指导农村粮食储备工作；指导、检查有关粮食政策的贯彻执行；协调全市粮食总量平衡、宏观调控和储备管理工作。


（十一）粮食经济管理科


负责编制全市粮油收购、储备和军供所需资金计划并协调落实；会同有关部门管理粮食风险基金；负责专项资金补贴，储备粮油费用的拨补、结算及清收债务等管理工作；管理粮食基建财务和资金；负责机关财务、会计工作；汇编全市粮食财务报告。


（十二）系统党委办公室


负责和指导系统内各单位的党务、纪检、监察、共青团、妇女、工会等工作。


四、人员编制


市发展和改革局机关行政编制37名。其中配备局长1名，副局长4名（含1名副局长兼粮食局局长），正副科长25名（含系统党委办公室正、副主任）。市粮食局副局长2名。


核定后勤服务人员事业编制5名。


核定为离退休干部服务人员事业编制3名。


五、其他事项


（一）国民经济动员办公室（正科级），主要职责是承担市国防动员委员会交办的有关工作。国民经济动员办公室核定事业编制5名，配备主任1名，副主任2名。


（二）市人民政府重大建设项目稽察办公室挂靠市发展和改革局，暂不核定人员和编制。


（三）根据职能调整，市发展和改革局机关37名行政编制中，3名从市经济贸易局机关原行政编制中划转。