第十二条　在海关作出回避决定前，办案人员不停止办理行政处罚案件。在回避决定作出以前，办案人员进行的与案件有关的活动是否有效，由作出回避决定的海关根据案件情况决定。

    第十三条　化验人、鉴定人和翻译人员的回避，适用本规定第八条至第十二条的规定。

    第十四条　海关办理行政处罚案件的证据种类主要有：

    （一）书证；

    （二）物证；

    （三）视听资料、电子数据；

    （四）证人证言；

    （五）化验报告、鉴定结论；

    （六）当事人的陈述；

    （七）查验、检查记录。

    证据应当经查证属实，才能作为认定事实的根据。

Article 12 Before a decision is made by Customs on his withdrawal, the officer shall not suspend handling administrative penalty cases, and the validity of activities he has conducted in relation to the case before the decision shall be decided by the Customs which has made the decision of withdrawal, in light of the situations of the case. 

Article 13 The withdrawal of persons making the laboratory testing and authentication, interpreters and translators shall be governed by Articles 8 to 12 of these Provisions. 

Article 14 The categories of evidence in Customs administrative penalty cases are: 

(1) documentary evidence; 

(2) physical evidence ; 

(3) audio-visual materials and electronic data; 

(4) testimony of witnesses; 

(5) laboratory testing reports and authentication conclusions; 

(6) statements of the party concerned; and 

(7) records of searches and examinations. 

Any evidence shall be verified before it can be used as the basis for ascertainment of case facts. 

    第十五条　海关收集的物证、书证应当是原物、原件。收集原物、原件确有困难的，可以拍摄、复制足以反映原物、原件内容或者外形的照片、录像、复制件，并且可以指定或者委托有关单位或者个人对原物、原件予以妥善保管。

    收集物证、书证的原物、原件的，应当开列清单，注明收集的日期，由有关单位或者个人确认后盖章或者签字。

    收集由有关单位或者个人保管书证原件的复制件、影印件或者抄录件的，应当注明出处和收集时间，经提供单位或者个人核对无异后盖章或者签字。

    收集由有关单位或者个人保管物证原物的照片、录像的，应当附有关制作过程及原物存放处的文字说明，并且由提供单位或者个人在文字说明上盖章或者签字。

    提供单位或者个人拒绝盖章或者签字的，办案人员应当注明。

Article 15 Physical evidence and documentary evidence collected by Customs shall be the original. Where it is truly difficult to collect the original, photographs, video recordings or reproductions adequate to reflect the contents of the original documents or appearance of the original objects may be made, and relevant bodies or individuals may be designated or entrusted to properly keep the original objects or documents. 

When the original of physical evidence and documentary evidence are collected, a detailed list shall be made, on which the date of collection shall be indicated and the relevant bodies or individuals shall affix their seals or sign their names after confirmation. 

When the reproduced copies, photolithographic copies or transcribed copies of the original documentary evidence kept by the relevant bodies or individuals are collected, the source and the date of collection shall be indicated and the relevant bodies or individuals providing them shall affix their seals or sign their names after confirmation. 

When the photographs or video recordings of the original physical evidence kept by the relevant bodies or individuals are collected, a written description shall be made to describe the procedure of making and the places where the original objects are kept, on which the relevant bodies or individuals providing them shall affix their seals or sign their names. 

Where the relevant bodies or individuals providing them refuse to seal or sign, the officers shall note this situation in the list or written description.