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重庆市农民负担管理条例

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重庆市农民负担管理条例

重庆市人大常委会


重庆市农民负担管理条例
重庆市人大常委会



(1998年3月28日重庆市第一届人民代表大会常务委员会第八次会议通过 1998年3月28日公布 1998年7月1日起施行)


第一条 为了加强农民负担管理,保护农民合法权益,调动农民的生产积极性,促进农村经济发展,维护农村社会稳定,根据国家有关法律、法规和政策,结合本市实际,制定本条例。
第二条 依照法律、法规缴纳税金、承担村(包括合作社或村民小组,下同)提留、乡、镇统筹费、劳务和其他费用是农民应尽的义务。除此以外强制要求农民无偿提供任何财力、物力和劳务的,均为非法加重农民负担的行为,农民有权拒绝。
第三条 市、区、县(市)人民政府农民负担主管部门负责本行政区域内的农民负担监督管理工作。乡、镇人民政府负责本乡、镇农民负担的监督管理工作。各级农村经营管理机构负责办理农民负担管理的具体工作。
第四条 市、区、县(市)农民负担主管部门的主要职责是:
(一)监督检查有关农民负担管理法律、法规和政策的贯彻执行;
(二)会同有关部门审查涉及农民负担的文件;
(三)负责对乡、镇统筹费预决算方案的审查;
(四)受理涉及农民负担的检举和投诉,会同有关部门查处涉及农民负担的案件;
(五)培训农民负担监督管理工作人员。
第五条 乡、镇人民政府监督管理农民负担工作的主要职责是:
(一)贯彻执行有关农民负担的法律、法规、政策和乡、镇人民代表大会的决议、决定;
(二)编制乡、镇统筹费预决算及其减免方案,指导并监督村提留预决算及其减免方案的编制和执行,负责对村提留预算方案的备案;
(三)调解和处理有关农民负担的纠纷,配合有关部门查处涉及农民负担的案件。
第六条 农民每年向农村集体经济组织缴纳村提留和乡、镇统筹费的总额,以村为单位计算,不得超过上一年农民人均纯收入的百分之五,并根据农民从事的产业和经济收入承担:
(一)从事农业生产的农民,按其承包的耕地面积或者人口承担家庭经营纯收入部分的村提留和乡、镇统筹费;
(二)从事非农产业的农民,按户籍所在地缴纳村提留和乡、镇统筹费,具体办法由区、县(市)级人民政府决定。
第七条 村提留不得超过上一年农民人均纯收入的百分之二点五,应占村提留和乡、镇统筹费预决算总额的百分之五十以上。由村集体经济组织或村民委员会于每年年底作出预决算方案,经集体经济组织或村民代表会议讨论通过,报乡、镇人民政府备案,并由村集体经济组织或村民委
员会张榜公布。
村提留包括公积金、公益金和管理费,具体分项比例或额度,由乡、镇人民政府商村集体经济组织或村民委员会确定。
第八条 乡、镇统筹费不得超过上一年农民人均纯收入的百分之二点五,由乡、镇人民政府会同村集体经济组织或村民委员会于每年年底作出预决算方案,报区、县(市)农民负担主管部门审查后,提请乡、镇人民代表大会审议通过,并由乡、镇人民政府张榜公布。
乡、镇统筹费用于乡、镇和村两级办学、计划生育、优抚、民兵训练、乡村道路、农村卫生等民办公助事业。其中乡、镇和村两级办学经费(农村教育费附加)按上一年农民人均纯收入的百分之一点五安排。
第九条 经区、县(市)人民政府批准,村提留和乡、镇统筹费数额可以一定几年不变,分年组织收取。
第十条 农村义务工和劳动积累工由乡、镇人民政府会同村集体经济组织或村民委员会于每年年初提出用工计划,经乡、镇人民代表大会审议通过,报区、县(市)农民负担监督管理部门备案,由乡、镇人民政府张榜公布。
农村义务工和劳动积累工应按劳动力分摊,以出劳为主,任何单位或个人均不得向乡、镇和村下达以资代劳指标。农民因故不能出劳的,应提出申请,经村集体经济组织或村民委员会批准,可以以资代劳。以资代劳资金由村集体经济组织或村民委员会收取和管理,统一雇请劳动力,完
成本村的出工任务。
除抢险救灾,农田水利工程和法律、法规已有规定外,农村义务工和劳动积累工不得跨乡、镇使用。
第十一条 国定贫困县的特困村,经区、县(市)人民政府批准,可以免除农民承担的乡、镇统筹费。乡、镇人民政府评定的贫困村,经村集体经济组织或村民委员会提出申请,乡、镇人民政府提请乡、镇人民代表大会审议通过,可核减全部或部分乡、镇统筹费。
对特困户和收入水平在本村平均线以下的革命烈士和牺牲、病故军人家属、现役军人家属、失去劳动能力的复员退伍军人,经村集体经济组织或村民代表会议讨论评定,可减免村提留;经乡、镇人民政府提请乡、镇人民代表大会审议通过,可减免乡、镇统筹费。
对因病或伤残不能履行农村义务工和劳动积累工的,经村集体经济组织或村民代表会议讨论通过,可予减免。
现役军人、退役的残废军人、在校就读的学生、计划内怀孕或分娩后未满一年的妇女不承担义务工和劳动积累工。
对经批准减免的村提留、乡、镇统筹费和义务工、劳动积累工不得再分摊到其他农户。
第十二条 农民上交的村提留、乡、镇统筹费和承担的劳务必须纳入农民负担监督卡。农民负担监督卡由市农民负担监督管理部门统一制定,乡、镇农村经营管理机构会同村财会人员分解填写后发放到农户。
第十三条 村集体经济组织或村民委员会在本村范围内兴办生产和公益事业,所需资金应从公积金和公益金中列支。资金不足需要农民筹资、投劳的,必须尊重农民的意愿,量力而行,并经村民代表会议通过,报乡、镇人民政府备案。筹集的资金应当专项管理。在项目结束后应将资金
收取和使用情况向群众张榜公布,接受监督。
第十四条 农村各项生产性服务和公益性服务收费,应坚持自愿、互利、谁受益谁负担的原则;服务费用由双方商定或者民主协商,不得强行摊派。水利灌溉、植物保护和畜禽疫病防治作业的服务费用,可由农村集体经济组织或者村民委员会根据农民实际受益情况,按规定收费标准,
统一收交。
第十五条 村提留和乡、镇统筹费属于所在乡、镇、村范围内全体农民所有,由集体经济组织或村民委员会和乡、镇农村经营管理机构管理,按批准的预算开支,接受财政部门的监督和审计机关的审计。
对违反规定用途的开支,管理部门有权拒付。
第十六条 国家机关向农民收取各项费用,必须有法律、法规和规章规定或经法律、法规规定的机关批准,严禁超标准、超范围收费。市政府各部门和区、县(市)、乡、镇人民政府不得越权设置收费项目。
第十七条 各级人民政府及有关部门不得在农村开展要求农民出钱、出物、出工的各种达标升级活动。严禁在农村开展法律、法规规定外的任何形式的集资活动。
第十八条 任何机关对农民或者集体经济组织进行罚款,必须依据法律、法规和规章的规定,否则农民或者集体经济组织有权拒绝。
第十九条 对违反农民负担管理法规的行为,农民负担监督管理部门和有关部门必须依法查处,或者报请同级人民政府处理。
司法机关应及时审理有关农民负担的案件,切实保护农民的合法权益。
第二十条 地方各级国家机关制发决议、决定、命令和其他规范性文件,违反农民负担管理法规的,其规定无效,按下列程序处理,并追究制发机关领导人的行政责任:
(一)县以上地方人民政府有关部门制发的,由同级农民负担监督管理部门或行政监察、法制部门提交同级人民政府予以撤销;
(二)地方各级人民政府制发的,由上一级农民负担主管部门或行政监察、法制部门提请上一级人民政府予以撤销;也可以由同级人民代表大会及其常务委员会予以撤销;
(三)乡、镇人民代表大会、县级以上地方人民代表大会及其常务委员会制发的,由上一级人民代表大会常务委员会予以撤销。
第二十一条 有下列行为之一的,区、县(市)级以上农民负担监督管理部门有权制止,井给予警告或通报批评,责令限期退还,对拒不纠正的报同级人民政府依法处理;对构成犯罪的,由司法机关依法追究刑事责任:
(一)超限额向农民提取村提留、乡、镇统筹费的;
(二)超限额要求农民投劳或强行要求农民以资代劳的;
(三)强行摊派生产性服务和公益性服务费用的;
(四)跨年度预收村提留、乡、镇统筹费的;
(五)使用非法手段向农民收款、收物的;
(六)违反本条例第十六条、第十七条、第十八条的;
(七)平调、挪用、贪污、侵占村提留和乡、镇统筹费的;
(八)其他违反村提留、乡、镇统筹费、以资代劳金等财务管理规定的。
第二十二条 对违反本条例的单位负责人和直接责任人员,由农民负担监督管理部门提请上述人员所在单位或者行政监察机关给予行政处分。
对抵制、举报、投诉人员进行打击报复的,由行政监察机关依法处理;构成犯罪的,由司法机关依法追究刑事责任。
第二十三条 违反本条例拒不缴纳村提留、乡、镇统筹费和以资代劳金的,由乡、镇人民政府责令其限期缴纳,逾期不缴纳的,每日加收应缴金额千分之二的滞纳金。
违反本条例,拒不出劳、也不申请以资代劳的,由乡、镇人民政府作出限期缴纳以资代劳金的决定。
第二十四条 当事人对行政处罚决定不服的,可在接到处罚决定之日起十五日内,依法申请行政复议或向人民法院起诉。逾期不申请复议、不起诉,又不履行处罚决定的,由作出处罚决定的机关申请人民法院强制执行。
第二十五条 本条例具体应用中的问题,由市人民政府农村综合管理部门负责解释。
第二十六条 本条例自1998年7月1日起施行。



1998年3月28日

武汉市公共场所治安管理规定

湖北省人大常委会


武汉市公共场所治安管理规定
湖北省人大常委会


(1990年1月12日武汉市第八届人民代表大会常务委员会第十三次会议通过 1990年6月24日湖北省第七届人民代表大会常务委员会第十四次会议批准)

目 录

第一章 总 则
第二章 治安管理
第三章 治安责任制
第四章 奖 惩
第五章 附 则

第一章 总 则
第一条 为了加强本市公共场所的治安管理,维护社会秩序和公共安全,促进社会主义物质文明和精神文明建设,保障文娱、体育、贸易等活动顺利进行,根据《中华人民共和国治安管理处罚条例》和其他有关法律、法规的规定,结合本市实际,制定本规定。
第二条 本规定适用于本市行政区域内的下列公共场所:
(一)影剧院(含单位对外经营的礼堂等)、俱乐部、文化宫(馆、室)、游乐场、舞厅(场)、音乐茶座、青少年宫、游艺室、录像放映室(点)、体育场(馆)、溜冰场、游泳池(场)、桌(台、保龄)球室;
(二)公园、动物园、风景名胜游览区(点);
(三)车站、码头、民用航空站;
(四)茶馆(社)、咖啡馆、酒吧(馆);
(五)大型商场、农副产品市场、小商品市场,及其他经批准经营的集市场所;
(六)展览馆和举办大型订货会、展览(销)会、物资交流会的场所;
(七)其他供群众聚集,应进行治安管理的公共场所。
第三条 各级公安机关在本级人民政府领导下负责主管公共场所的治安管理工作,有关行政管理部门,按照各自的职责协同进行管理。
公共场所的上级主管部门负责督促所属单位实施本规定。
各公共场所严格实行治安责任制,做好本场所的治安安全工作。
第四条 人民群众有权协助维护公共场所的治安秩序,制止和揭发公共场所中的违法犯罪行为,并受法律保护。

第二章 治安管理
第五条 公共场所应具备必要的安全条件:
(一)场地符合《中华人民共和国道路交通管理条例》的规定,不妨碍车辆、行人通行;新建、改建、扩建的大中型公共场所,应按城市建设规划的要求,设有相应规模的停放车辆的场地;
(二)建筑物和各项设施牢固安全,出入道口畅通;
(三)消防设备符合防火规定;
(四)电器设备完好,符合安全用电规定,因故停电时有应急措施;
(五)人员容量定额符合安全要求;
(六)有维护治安秩序的相应的治安保卫力量。
第六条 开办本规定第二条第(一)、(四)项规定的公共场所,除应报经有关主管部门批准外,还须报经区、县以上公安机关审查,符合安全条件的,发给《治安许可证》。
前款所列公共场所批准新建、扩建、改建的,其设计和施工应符合安全条件,竣工后报请区县以上公安机关查验。消防设计和工程竣工验收,按《中华人民共和国消防条例》的规定执行。
第七条 举办大型订货会、展览(销)会、物资交流会和大型文娱体育活动,除应经有关部门批准外,还应在举办前十日报区、县以上公安机关会同有关部门勘察现场,制定安全保卫措施,核定、落实必要的治安保卫力量。
公安机关接到申报后五日内应作出答复,逾期不答复的,视为同意。
第八条 公共场所及其工作人员,必须严格遵守下列规定:
(一)不得设赌或为赌博提供条件;
(二)不得为卖淫嫖宿等行为提供条件;
(三)不得贩卖、出租、传播反动淫秽物品和贩卖毒品;
(四)使用音响器材,不得违反国家噪声管理规定,影响周围居民的工作和休息;
(五)风景游览区的渡假设施,接待旅游人员住宿的,应按旅店业管理规定进行住宿登记;
(六)不得允许进行损害公民身心健康的恐怖、残忍表演;
(七)不得允许从事封建迷信活动,扰乱社会秩序;
(八)不得允许无许可证的组织和人员进行经营性演唱、演奏及放映录像。
第九条 进入公共场所活动的人员,必须遵守国家法律、法规和公共场所的管理规则,维护公共规则,维护公共秩序。严禁非法携带枪支、弹药、管制刀具或携带易燃、易爆、剧毒等危险、违禁物品;严禁寻衅滋事、侮辱妇女、打架斗殴、哄抢财物;严禁赌博、传播淫秽物品,卖淫嫖
宿和从事其他违法犯罪活动。

第三章 治安责任制
第十条 公共场所的主要负责人和在公共场所举办大型活动的主办人(除集市场所外),是该公共场所的治安责任人,应负责做好下列治安工作:
(一)宣传贯彻国家有关治安管理的法律、法规和规章,组织完成各项治安安全工作,维护公共场所的治安秩序;
(二)建立治安保卫组织,配备专(兼)职治安保卫人员;组织对治安保卫人员的业务培训和管理教育,督促治安保卫人员尽职尽责完成任务;
(三)制定治安安全制度和岗位责任制,组织落实治安防范措施和奖惩措施,检查治安安全隐患并进行整改;
(四)向公安机关报告治安情况,协助公安机关查处刑事和治安案件、处理治安灾害事故。
第十一条 农副产品市场、小商品市场及其他集市场所的治安工作,在所在地区、县人民政府的统一领导下,对工商、税务、公安机关根据需要共同建立市场联合管理委员会(办公室)负责管理;并维护市场治安秩序。
未设立市场联合管理委员会(办公室)的,其治安工作由当地人民政府组织公安、工商等部门进行管理。
第十二条 公共场所的治安保卫组织和人员应切实履行治安保卫职责,依靠群众落实治安防范措施,防止治安灾害事故,维护治安秩序。发现打架斗殴、流氓滋事、盗窃、赌博、侮辱妇女等违法犯罪行为,应及时制止,并报告公安机关,或者将违法犯罪分子送交公安机关处理。
治安保卫人员必须经过培训,具有必要的业务知识和良好的作风,执行公务中,应严守纪律,依法办事。
第十三条 公安机关对公共场所应负责做好下列治安管理工作:
(一)督促治安责任人落实治安保卫组织、人员,指导、帮助建立健全治安安全制度,落实治安防范措施;
(二)宣传治安管理法律、法规和规章,组织或指导治安保卫人员的业务培训,支持和监督治安责任人和治安保卫人员依法履行职责;
(三)检查治安安全情况,发现隐患和其他治安问题,及时提出整改建议,并督促整改;
(四)维护由其承担治安保卫任务的大型订货会、展览(销)会、物资交流会和大型文娱、体育活动场所的治安秩序,保证安全;
(五)查处刑事、治安案件,处理治安灾害事故,对公共场所及其周围突出的治安问题进行专项治理;
(六)对突发的治安事件、治安灾害事故采取紧急处置措施。

第四章 奖 惩
第十四条 认真执行本规定,符合下列条件之一的单位和个人,分别由所在单位、上级主管部门、公安机关或人民政府给予表彰、奖励:
(一)严格执行治安责任制,落实治安防范措施、治安工作成绩显著的;
(二)及时发现、制止违法犯罪行为,预防重大治安案件、刑事案件、治安灾害事故的发生,保卫国家、集体财产和人民生命财产安全有功的;
(三)检举揭发违法犯罪行为,勇于同犯罪分子作斗争,或协助公安机关查破案件,抓获犯罪分子有功的。
第十五条 违反本规定第六条和第七条第一款规定的,由公安机关责令限期补办手续,逾期不补办手续,或者不符合治安安全条件又不采取补救措施的,责令停办。
第十六条 公共场所违反安全规定或不采取相应的安全措施,经公安机关通知后不加改正的,由公安机关依照《中华人民共和国治安管理处罚条例》第二十条的规定,对治安责任人给予处罚,并可吊销《治安许可证》;对重大安全隐患不予改正的,由公安机关会同有关主管部门责令部
分或全部停业改正。
第十七条 违反本规定第八条第(一)至(七)项和第九条的规定,构成违反治安管理行为的,由公安机关依照《中华人民共和国治安管理处罚条例》的有关规定给予处罚,构成犯罪的,由司法机关依法追究刑事责任,并可由有关主管部门责令该公共场所部分或全部停业整顿,直至吊
销营业执照。
违反第八条第(八)项规定的,公安机关可予以制止,并由文化和音像管理部门按有关规定给予处罚。
第十八条 治安责任人或治安保卫人员不履行本规定第十条、第十二条规定的职责,致使公共场所秩序混乱或多次发生治安、刑事案件的,由公安机关进行批评教育,责令限期改正;造成治安灾害事故的,其上级主管机关和单位应对治安责任人和有关责任人追究行政责任,公安机关依
据《中华人民共和国治安管理处罚条例》的有关规定予以处罚;构成犯罪的,由司法机关依法追究刑事责任。
第十九条 被处罚人不服公安机关的治安裁决的,其申诉和起诉,按《中华人民共和国治安管理处罚条例》规定的程序进行;不服其他行政处罚决定的,按有关法律、法规规定的程序申请复议或向人民法院起诉。
第二十条 公安机关及其工作人员、公共场所治安保卫人员有玩忽职守、徇私枉法、弄权勒索等违法违纪行为的,由主管部门给予行政处分;构成犯罪的,由司法机关依法追究刑事责任。

第五章 附 则
第二十一条 本规定的具体应用问题由公安局负责解释。
第二十二条 本规定自公布之日起施行。本市过去发布的有关规定与本规定不符的,按本规定执行。



1990年7月8日

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


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.