Violation of the Customs Law and other relevant laws, administrative regulations and rules, which does not constitute smuggling, is an act in violation of the provisions of customs supervision.
If smuggling needs to be examined and decided on the amount of fines and criminal penalties, the proceeds will generally be confiscated and a fine several times the value of the goods will be imposed.
Article 13 Whoever, in violation of the regulations of the State on import and export, imports or exports goods prohibited by the State shall be ordered to return the goods and be fined up to 6,543,800 yuan.
Article 14 If the consignee or consignor of the goods whose import and export are restricted by the import and export countries violates the relevant state regulations on import and export and fails to submit the license when reporting to the customs, the imported and exported goods will not be released and a fine of less than 30% of the value will be imposed.
If the consignee or consignor of import and export goods that are subject to automatic import and export license management in violation of the national import and export management regulations cannot submit the automatic license certificate when declaring to the customs, the import and export goods will not be released.
Article 15 If the commodity name, tariff code, quantity, specification, price, trade mode, place of origin, place of departure, place of arrival, final destination or other matters that should be declared are not declared or declared falsely, they shall be punished in accordance with the following provisions respectively, and the illegal gains shall be confiscated:
(1) If the accuracy of customs statistics is affected, a warning shall be given or a fine ranging from 654.38+10,000 yuan to 654.38+10,000 yuan shall be imposed;
(2) Those who affect the customs supervision order shall be given a warning or fined between 65,438 yuan and 0,000 yuan and 30,000 yuan;
(three) affect the state license management, impose a fine of more than five percent and less than thirty percent of the value;
(four) the impact of national tax collection and management, tax evasion of more than 30% and less than 2 times the fine;
(five) affect the national foreign exchange and export tax rebate management, impose a fine of 10% to 50%.
Article 16 If the consignee or consignor of import and export goods fails to provide the customs declaration enterprises with the true information of the entrusted customs declaration matters in accordance with the provisions, resulting in the circumstances specified in Article 15 of these Implementing Regulations, the consignee or consignor shall be punished in accordance with the provisions of Article 15 of these Implementing Regulations.
Article 17 If the customs declaration enterprise or customs declaration personnel fail to make a reasonable examination of the authenticity of the information provided by the client, or the circumstances specified in Article 15 of these Regulations occur due to negligence, they may impose a fine of less than 10% of the value of the goods on the customs declaration enterprise, and suspend their customs declaration business or customs declaration practice for six months; If the circumstances are serious, its customs declaration registration shall be revoked and its customs declaration qualification shall be cancelled.
Article 18 Whoever commits any of the following acts shall be fined between 5% and 30% of the value of the goods, and the illegal income, if any, shall be confiscated:
(1) Opening, extracting, delivering, shipping, exchanging, refitting, mortgaging, pledging, detaining, transferring, changing labels, using for other purposes or otherwise disposing of goods under customs supervision without the permission of the customs;
(2) storing goods under customs supervision outside the customs supervision area without the permission of the customs;
(three) engaged in the transportation, storage, processing, assembly, consignment, display and other businesses of goods under customs supervision, and the goods are lost, short or untrue, and no justifiable reason can be provided;
(four) did not handle the warehousing, warehousing, carry-over, verification and other procedures. Handling the transportation, storage, processing, assembly, consignment and display of bonded goods, or failing to go through the formalities of suspension, extension, change and transfer of relevant contracts with the customs in accordance with regulations;
(5) Failing to truthfully declare the unit consumption of finished products in processing trade to the customs;
(6) Failing to transport transit, transshipment and through goods out of the country within the prescribed time limit and leaving them in China without authorization;
(7) Failing to transport temporary import and export goods out of the country or into the country within the prescribed time limit and leaving them at home or abroad without authorization;
(eight) other acts in violation of the provisions of the customs supervision, so that the customs can not or interrupt the supervision of import and export goods.
Where the goods listed in the preceding paragraph are restricted by the state, a license shall be submitted. If the parties fail to submit the license within the prescribed time limit, they will be fined up to 30% of the value of the goods. Non-taxpayers may be fined up to 65,438+0 times the amount of tax evasion.
Article 19 Whoever commits one of the following acts shall be given a warning and may be fined less than 20% of the value of the goods. Illegal income, confiscate the illegal income:
(1) Opening, delivering, delivering, transferring or otherwise disposing of inbound and outbound articles without customs permission;
(2) Individuals who transport, carry or post articles for their own use in excess of a reasonable amount and fail to declare them to the customs;
(3) transporting, carrying or mailing articles that exceed the prescribed quantity but are still restricted by the state for personal use, failing to declare them to the customs, but evading customs supervision by concealing or disguising them;
(four) individuals who transport, carry or mail inbound and outbound articles to make false declarations;
(5) Articles that have been registered by the customs and allowed to enter or leave the country duty-free temporarily are not taken out of the country or brought into the country in accordance with regulations;
(six) without the approval of the customs, the transit personnel leave their belongings in the territory.
Article 20 Whoever transports, carries or mails articles prohibited by the state from entering or leaving the country, fails to declare them to the customs, and fails to hide or disguise them to evade customs supervision, shall be confiscated, ordered to return them, destroyed or technically disposed of under customs supervision.
Article 21 Whoever commits one of the following acts shall be given a warning and may be fined more than 654.38 million yuan. Illegal income, confiscate the illegal income:
(1) The means of transport enter or leave the country without going through the place where the customs is established;
(two) the inbound and outbound means of transport staying in the customs supervision area leave without the consent of the customs;
(3) Inbound and outbound means of transport sail from one place where a customs office is established to another place where a customs office is established, but without going through the customs formalities and without the approval of the customs office, they are diverted to a place outside the country or without a customs office in China;
(4) The inbound and outbound means of transport arrive at or leave the place where the customs is established, and fail to declare and submit the relevant documents to the customs as required, or the documents submitted are untrue.
Twenty-second one of the following acts, given a warning, can be fined fifty thousand yuan. Illegal income, confiscate the illegal income:
(1) Loading and unloading inbound and outbound goods and articles or boarding and disembarking passengers with inbound and outbound means of transport without the consent of the Customs;
(2) Without the consent of the customs, the inbound and outbound means of transport are concurrently engaged in domestic passenger and cargo transport or used for other purposes than inbound and outbound means of transport;
(3) Changing inbound and outbound means of transport into domestic transport without going through the customs formalities as required;
(4) Failure to transmit electronic data such as manifests to the customs within the prescribed time limit, inaccurate electronic data transmitted or failure to save relevant electronic data within the prescribed time limit, which affects customs supervision;
(5) The inbound means of transport do not follow the route designated by the transportation department or the customs before reporting to the customs, and the outbound means of transport do not follow the route designated by the transportation department or the customs after completing the customs formalities before leaving the country;
(6) Ships and vehicles carrying goods under customs supervision do not follow the route designated by the customs;
(7) The inbound and outbound ships and aircraft are forced to berth or land in places without customs due to force majeure, or throw or unload goods and articles within the territory, and fail to report to the nearby customs without justifiable reasons;
(8) Failing to notify the customs in advance of the arrival time, stop place or replacement time and place of inbound and outbound vessels, trains and aircraft without special reasons;
(nine) failing to accept the customs inspection of inbound and outbound means of transport, goods and articles in accordance with the provisions.
Twenty-third one of the following acts, be warned, and may be fined up to 30 thousand yuan:
(1) Opening or damaging the seal without authorization;
(two) the loss of normative documents, manuals and other documents issued by the customs, which hinders the customs supervision;
(3) There are other acts in violation of customs regulations, which make it impossible for the customs to supervise or suspend the supervision of inbound and outbound means of transport and articles.
Article 24 Whoever forges, alters or buys or sells customs documents shall be fined between 50,000 yuan and 500,000 yuan, and the illegal income, if any, shall be confiscated; If a crime is constituted, criminal responsibility shall be investigated according to law.
Twenty-fifth import and export of goods that infringe the intellectual property rights protected by laws and administrative regulations of People's Republic of China (PRC), the infringing goods shall be confiscated and a fine of less than 30% of the value of the goods shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.
If it is necessary to declare the status of intellectual property rights to the customs, the consignee or consignor of import and export goods and their agents fail to truthfully declare the status of intellectual property rights to the customs in accordance with the provisions, or fail to submit documents proving the legal use of intellectual property rights, they may be fined up to 50,000 yuan.
Article 26 Customs declaration enterprises, customs declaration personnel and enterprises licensed by the customs to engage in the transportation, storage, processing, assembly, consignment and display of goods under customs supervision shall be ordered to make corrections and given a warning, and may suspend related business or practice for six months:
(1) defaulting on tax payment or failing to perform tax payment obligations;
(two) the customs declaration enterprise transfers its name to handle the import and export goods declaration and tax payment business for others;
(3) Damaging or losing goods under customs supervision without justifiable reasons;
(four) it is necessary to suspend related business or other illegal acts.
Article 27 Under any of the following circumstances, customs declaration enterprises, customs declarers and enterprises authorized by the customs to engage in the transportation, storage, processing, assembly, consignment and display of goods under customs supervision may cancel their registration and cancel their customs declaration qualifications:
(a) 1 year was suspended by the customs for more than 3 times;
(2) The relevant business or practice is suspended by the customs and resumed, or the circumstances specified in Article 26 of these Detailed Rules happen again within 1 year after the practice;
(three) there are other illegal acts that need to cancel the registration or cancel the qualification of customs declaration.
Article 28 Where a customs declaration enterprise or customs declarant illegally represents another person to declare or engages in customs declaration activities beyond the business scope permitted by the customs, it shall be ordered to make corrections, fined not more than 50,000 yuan, and suspended from engaging in customs declaration business or practice activities for six months; If the circumstances are serious, its customs declaration registration shall be revoked and its customs declaration qualification shall be cancelled.
Article 29 If the consignee or consignor of import and export goods, customs declaration enterprises or customs declaration personnel pay bribes to customs officers, their customs declaration registration shall be revoked, their customs declaration qualification shall be cancelled and a fine of 654.38+10,000 yuan shall be imposed; If the case constitutes a crime, criminal responsibility shall be investigated according to law, and it shall not be re-registered as a customs declaration enterprise and obtain the qualification for customs declaration.
Article 30 Anyone who engages in customs declaration business without obtaining the qualification of customs registration and customs declaration shall be banned, his illegal income shall be confiscated and he may be fined up to 654.38 million yuan.
Article 31 whoever provides false information to defraud the customs registration and customs declaration qualification shall cancel the registration and cancel the customs declaration qualification and be fined not more than 300,000 yuan.
Article 32 If a legal person or any other organization violates the Customs Law, it shall, in addition to punishing the legal person or organization, give a warning to the person in charge and the person directly responsible, and may also impose a fine of not more than 50,000 yuan. If there are illegal gains, the illegal gains shall be confiscated.