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海关总署 对对外贸易经济合作部


对于违反进出口许可证管理制度的处罚规定(附英文)

1989年1月25日，海关总署、对外经贸部

第一条 为了严肃处理违反进出口许可证管理制度的案件，保证进出口许可证管理制度的有效实施，依照《中华人民共和国海关法》、《中华人民共和国进口货物许可证管理制度暂行条例》和《中华人民共和国海关法行政处罚实施细则》，制定本规定。
第二条 伪造进、出口货物许可证，企图蒙混进口或出口货物的，没收货物，并处货物等值以下、百分之三十以上的罚款，情节严重的，依法追究刑事责任。
第三条 伪报进出口货物品名、规格等，借以逃避进口许可证管理的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款；借以逃避出口许可证管理的，没收货物，或责令退运，不准出口，并处货物等值百分之三十以下、百分之十以上的罚款。
将一般贸易项下实行进口许可证管理的商品伪报为来料加工、进料加工或以其他名义进口，借以逃避进口许可证管理的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款。
进口少报多进，出口少报多出许可证管理商品的，除没收多进或多出的货物（有溢短装规定的除外），并处有关货物等值百分之三十以下、百分之十以上的罚款。
在非许可证管理商品中混藏许可证管理商品的，没收许可证管理商品，并处有关货物等值百分之三十以下、百分之十以上的罚款。
第四条 涂改进口许可证品名、规格、数量、有效期等内容的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款；涂改出口许可证品名、规格、数量、有效期等内容的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款。
对非法冒用进出口许可证的，其进出口货物按前款规定处理。
第五条 申报进口属于许可证管理的商品，不能提交有关许可证的，没收货物或责令退运，如按海关规定期限补交进口许可证的，处货物等值百分之三十以下、百分之五以上的罚款；申报出口属于许可证管理的商品，不能提交有关许可证的，没收货物或责令退运。
第六条 经海关同意具保放行，在规定期限内不能补交许可证，如属于无证进出口，骗取海关具保放行的，处没收货物或追缴货物等值价款，如属超期交验的，处货物等值百分之三十以下、百分之五以上的罚款。
第七条 来料加工、进料加工合同项下进口的料、件和加工的成品、半成品，经主管部门批准转内销处理的，应视为一般进口货物，其中属于许可证管理的商品，应按规定补领进口许可证。不能补交进口许可证的，处货物等值以下，百分之十以上的罚款；未经主管部门批准擅自内销的，没收货物或追缴内销货物的等值价款，可以并处有关货物等值以下、百分之三十以上罚款，或者应缴税款三倍以下、一倍以上的罚款。 前款所涉及的料、件、成品、半成品，属于国家限制进口的机电产品的，按第八条规定处理。
第八条 来料加工、进料加工合同项下进口的国家限制进口的机电产品料、件和加工的成品、半成品，转为内销处理的，应视为一般进口货物，按规定补领进口许可证，不能补交进口许可证的，没收货物或追缴内销货物的等值价款，可以并处有关货物等值以下、百分之三十以上的罚款或者应缴税款三倍以下、一倍以上的罚款。
第九条 故意采取分签合同、分口岸或分批进口的方式，逃避许可证管理，证据确凿的，视情节分别按走私或违反海关监管规定论处。
以维修为名进口汽车、家用电器等国家限制进口商品的零配件，直接组装整车、整机证据确凿的，按前款规定处理。
第十条 对违反进出口许可证管理制度，进口高档消费品或国家限制进口的机电产品，出口国家紧缺物资的，从重处罚。
第十一条 对各级经贸管理部门违反规定的授权范围或不按进出口许可证管理制度规定签发的许可证，海关有权不予受理，有关货物不准进口或出口。
第十二条 对违反进出口许可证管理制度的其他行为，由海关按本规定的原则和其他有关规定处理。
第十三条 本规定所列行为构成走私罪的，应移送司法机关依法追究有关当事人的刑事责任。
第十四条 本规定自一九八九年二月一日起施行。

PROVISIONS FOR THE PUNISHMENT OF OFFENSES AGAINST THE IMPORT ANDEXPORT LICENCE CONTROL SYSTEM

(Promulgated on January 25, 1989)

Whole Doc.
Article 1
The Provisions are formulated in accordance with the Customs Law of
the People's Republic of China, the Interim Regulations of the People's
Republic of China on the Licence Control System for Import Goods, and the
Rules for the Implementation of Administrative Penalty under the Customs
Law of the People's Republic of China with a view to dealing seriously
with offenses against the import and export licence control system and
ensuring the effective implementation of this system.
Article 2
Any attempt to smuggle in or out goods through the forgery of import
or export licences shall be punished by confiscating the goods and a fine
equivalent to 30 percent or more of, but not more than, the value of the
goods; serious cases shall be dealt with by court in accordance with the
criminal law.
Article 3
Misreporting the names, specifications, etc. of import and export
goods in order to evade import licence control shall be punished by
confiscating the goods and a fine equivalent to at least 10 percent but no
more than 30 percent of the value of the goods; if the misreporting is
designed to evade export licence control, the goods shall be confiscated,
ordered to be returned or banned from export in addition to the aforesaid
fine.
Evading import licence control by misreporting goods under such
control as client-supplied or other materials being imported for
fulfilment of processing orders or in other names shall be punished by
confiscating the goods and a fine equivalent to at least 10 percent but no
more than 30 percent of the value of the goods.
Importing or exporting more licence-controlled goods than the amount
reported shall be punished by confiscating the goods in excess of the
reported amount (except those for which there are overflow or shortfall
provisions), together with a fine equivalent to at least 10 percent but no
more than 30 percent of the value of the said goods.
Concealing licence-controlled goods among goods not subject to
licence control shall be punished by confiscating the licence-controlled
goods and a fine equivalent to at least 10 percent but no more than 30
percent of the value of those goods.
Article 4
Altering the content, such as names, specifications, amounts or
periods of validity, of an import or export licence shall be punished by
confiscating the goods and a fine equivalent to at least 10 percent but no
more than 30 percent of the value of the goods.
In cases of illegally using the import or export licences issued to
others, the goods being imported or exported shall be dealt with in
accordance with the provisions of preceding clauses.
Article 5
In case of failure to produce the relevant licence in declaring
licence-controlled import goods, the goods shall be confiscated or ordered
to be shipped back, or, if the import licence is later submitted within
the time-limit set by Customs, a fine shall be imposed at an amount
equivalent to at least 5 percent but no more than 30 percent of the value
of the goods; in case of failure to produce the relevant licence in
declaring licence-controlled export goods, the goods shall be confiscated
or ordered to be shipped back.
Article 6
In case the goods are cleared by Customs through the signing of a
guaranty, but no licence is produced within the prescribed time-limit, the
goods shall be confiscated or an amount equivalent to the value of the
goods shall be paid as penalty, if the case proves to be a fraud because
there is no licence at all; or a fine equivalent to at least 5 percent but
no more than 30 percent of the value of the goods shall be imposed, if the
case proves to be one of delay and the licence is finally produced.
Article 7
When client-supplied and other materials and parts imported for
fulfilment of processing orders and the finished and semi-finished goods
produced therefrom are sold on the domestic market with the approval of
the competent authorities, they shall be regarded as ordinary imports and,
for those subject to licence control, import licences shall be submitted
retroactively in accordance with the relevant provisions. In case of
failure to produce the import licences, a fine equivalent to at least 10
percent of but no more than the value of the goods shall be imposed; in
case the sales are not approved by the competent authorities, the goods
shall be confiscated or an amount equivalent to the value of the goods
sold on the domestic market shall be paid as penalty, and a fine may be
imposed at the same time, which shall be equivalent to at least 30 percent
of but no more than the value of the goods or equivalent to at least 2
times but no more than 4 times the amount of the tax that should be paid.
If the aforesaid materials, parts, finished goods and semi-finished
goods are in the category of machinery and electrical appliances whose
import is restricted by the State, they shall be dealt with in accordance
with the provisions of Article 8.
Article 8
When client-supplied and other materials and parts imported for
fulfilment of processing orders and the finished and semi-finished goods
produced therefrom, which are in the category of machinery and electrical
appliances whose import is restricted by the State, are sold on the
domestic market, they shall be regarded as ordinary imports and import
licences shall be submitted retroactively in accordance with the relevant
provisions. In case of failure to produce the import licences, the goods
shall be confiscated or an amount equivalent to the value of the goods
sold on the domestic market shall be paid as penalty, and a fine may be
imposed at the same time, which shall be equivalent to at least 30 percent
of but no more than the value of the goods or equivalent to at least 2
times but no more than 4 times the amount of the tax that should be paid.
Article 9
Anyone who has been proved conclusively as having evaded licence
control by deliberately signing separate contracts or by importing goods
from different ports or in different instalments shall be penalized on the
merit of each case according to the provisions for the punishment of
smuggling or offenses against Customs supervision and control.
Anyone who has been proved conclusively to have imported parts and
components allegedly for the maintenance of motor vehicles or household
electrical appliances whose import is restricted by the State, and in fact
have used them to assemble complete motor vehicles or household electrical
appliances shall be dealt with in accordance with the provisions of the
preceding paragraph.
Article 10
Anyone who has imported high-grade consumer goods or machinery or
electrical appliances whose import is restricted by the State, or has
exported materials in short supply in the country, in violation of the
import and export licence control system shall be punished severely.
Article 11
In case any licences are signed by foreign economic relations and
trade departments at various levels that have exceeded their prescribed
terms of reference or are inconformable to the import and export licence
control system, the Customs shall have the right to reject these licences
and forbid the import or export of the goods concerned.
Article 12
Other offenses against the import and export licence control system
shall be dealt with by the Customs in accordance with the principles of
these Provisions and other pertinent provisions.
Article 13
If any of the offenses listed in these Provisions constitutes a crime
of smuggling, the case shall be transferred to the judicial department
where the parties concerned shall be tried according to law.
Article 14
These Provisions shall come into effect on February 1, 1989.