(1) for a means of transport to enter or leave the territory at a place without a customs establishment;

(2) to fail to inform the Customs of the arrival and departure time of a means of transport and the place where it will stay or any change of such a place;

(3) to fail to declare truthfully to the Customs the import or export goods or the transit, transshipment and through goods;

(4) to fail to accept, in accordance with relevant regulations, the checking and examination by the Customs of the means of transport, goods or articles entering or leaving the territory;

(5) for an inward or outward means of transport to load or unload inward or outward goods or articles or let passengers get on or off without customs approval;

(6) for an inward or outward means of transport staying at a place with a customs establishment to leave without customs approval;

(7) for an inward or outward means of transport en route from one place with a customs establishment to another with a customs establishment to move out of the territory or to a point in the territory where there is no customs establishment without completing the clearance formalities and obtaining customs approval;

(8) for an inward or outward means of transport to engage concurrently in or change to service within the territory without customs approval;

(9) for an inward or outward vessel or aircraft which, by force majeure, stops or lands at a place without a customs establishment, or jettisons or discharges goods or articles in the territory to fail unjustifiably to report to the customs authorities nearby;

(10) to open, pick up, deliver, forward, change, repack, mortgage or transfer goods under customs control without customs approval;

(11) to open or break seals affixed by the Customs without authorization; or

(12) to violate other provisions specified in this Law concerning customs control so that the Customs cannot exercise or has to suspend control over inward and outward means of transport, goods or articles.

Article 52. The smuggled goods and articles, illegal incomes and means of transport used for smuggling which are confiscated and the fines which are imposed by order of the people's court shall all be turned over to the State Treasury, and so shall be the smuggled goods and articles and illegal incomes which are confiscated and the fines which are imposed by decision of the Customs. It is the responsibility of the Customs to handle all smuggled goods and articles and the means of transport used for smuggling which are confiscated by order of the people's court or by decision of the Customs and to turn them over to the State Treasury in accordance with the regulations of the State Council.

Article 53. If the party concerned objects to the customs decision of punishment, he may hand in an application for a reconsideration of the case, either to the customs establishment making the decision or to one at the next higher level, within 30 days of the receipt of the notification on punishment or, in case notification is impossible, within 30 days of the public announcement of the punishment. If the party concerned finds the decision reached after reconsideration still unacceptable, he may file a suit in a people's court within 30 days of the receipt of the decision. The party concerned may also file a suit directly in a people's court within 30 days of the receipt of the notification on punishment or within 30 days of the public announcement of the punishment. If the party concerned refuses to carry out the Customs decision and fails to apply for a reconsideration of the case or file a suit in a people's court within the prescribed time limit, the customs establishment making the decision of punishment may confiscate the deposit of the party concerned or sell off the goods, articles or means of transport it has detained to substitute for the penalty, or ask the people's court for mandatory execution of the decision.

Article 54. If the Customs causes damage to any inward and outward goods or articles while examining them, it shall make up for the actual loss from such damage.

Article 55. The criminal responsibility of any customs personnel who divide up confiscated smuggled goods or articles among themselves shall be investigated and determined in accordance with Article 155 of the Criminal Law of the People's Republic of China.

No customs personnel shall be allowed to purchase confiscated smuggled goods or articles. Those who have done so shall be made to return the goods or articles, and may be given a disciplinary sanction.

Article 56. Any customs personnel who abuse their powers and intentionally create difficulties in or procrastinate the control and examination process shall be given a disciplinary sanction. Those who act illegally for personal gains, neglect their duties or connive at smuggling shall be given a disciplinary sanction or investigated for criminal responsibility in accordance with the law, depending on the seriousness of the case.

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