Where goods listed in the preceding two paragraphs are not suitable for storage over a long period, the Customs may, according to actual circumstances, dispose of them before the time limit is reached.

Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the Customs. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted.

Article 22. Goods that are temporarily imported or exported with the approval of the Customs shall be re-shipped out of or into the territory within six months. An extension may be granted in special circumstances through customs approval.

Article 23. The operation of the storage, processing and assembling and consignment sales of bonded goods shall be approved by and registered with the Customs.

Article 24. Customs formalities for import goods shall be completed by the consignee at the customs establishment at the place where the goods enter the territory; those for export goods shall be completed by the consignor at the customs establishment where the goods depart from the territory.

If applied for by the consignee or the consignor and approved by the Customs, customs formalities for import goods may be completed at the place of destination where there is a customs establishment, and those for export goods at the place of consignment where there is a customs establishment. The transport of such goods from one place with a customs establishment to another shall comply with the control requirements of the Customs. When necessary, customs officers may escort the goods in transportation.

Where goods enter or leave the territory by electric cables, pipelines or other special means of conveyance, the management units concerned shall report at regular intervals to the designated customs establishment and complete customs formalities as required.

Article 25. All transit, transshipment and through goods shall be truthfully declared by the person in charge of the means of transport to the customs establishment at the place where the goods enter the territory, and shall be shipped out of the territory within the designated time limit.

The Customs may examine such goods whenever it considers this necessary.

Article 26. Without customs approval, no unit or individual may open, pick up, deliver, forward, change, repack, mortgage or transfer goods under customs control or change the identification marks on such goods.

Seals affixed by the Customs may not be opened or broken by any person without customs authorization.

The managers of warehouses and places where goods under customs control are kept shall complete procedures for the receipt and delivery of goods in accordance with customs regulations.

The storage of goods under customs control at a place outside a customs surveillance zone shall be approved by the Customs and subject to customs control.

Article 27. The General Customs Administration shall draw up, independently or jointly with the relevant departments under the State Council, rules for control over inward and outward containers; rules for control over the salvage of inward and outward goods and sunken ships; rules for control over inward and outward goods involved in small volumes of border transactions and other inward and outward goods not specified in this Law.

CHAPTER IV INWARD AND OUTWARD ARTICLES

Article 28. Inward and outward luggage carried by individuals and inward and outward articles sent by post shall be limited to reasonable quantities for personal use and shall be subject to customs control.

Article 29. All inward and outward articles shall be accurately declared to the Customs by the owner and shall be subject to customs examination.

Seals affixed by the Customs may not be opened or broken by any person without authorization.

Article 30. The loading, unloading, transshipment and transit of inward and outward mail bags shall be subject to customs control, and a covering waybill shall be submitted to the Customs by the postal enterprise concerned.

The postal enterprise shall inform the Customs in advance of the schedule for the opening and sealing of international mail bags. The Customs shall promptly dispatch officers to supervise checking and examination on the spot.

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