第十六条　海关收集电子数据或者录音、录像等视听资料，应当收集原始载体。收集原始载体确有困难的，可以收集复制件，注明制作方法、制作时间、制作人、证明对象以及原始载体存放处等，并且由有关单位或者个人确认后盖章或者签字。

    海关对收集的电子数据或者录音、录像等视听资料的复制件应当进行证据转换，电子数据能转换为纸质资料的应当及时打印，录音资料应当附有声音内容的文字记录，并且由有关单位或者个人确认后盖章或者签字。

    第十七条　违法行为在2年内未被发现的，不再给予行政处罚。法律另有规定的除外。

前款规定的期限，从违法行为发生之日起计算；违法行为有连续或者继续状态的，从行为终了之日起计算。

Article 16 In collecting electronic data or audio-visual materials such as sound recordings and video recordings, Customs shall collect the original carrier. Where it is truly difficult to collect the original carrier, Customs may collect their reproduced copies, and note the method and time of reproduction, the reproducer, the objects of proof and the places where the original carrier are kept, and the relevant bodies or individuals shall affix their seals or sign their names after confirmation. 

Customs shall transform the reproduced copies of the electronic data or audio-visual materials like sound recordings and video recordings for preservation of evidence. Electronic data which can be transformed into paper materials shall be printed promptly, and sound recordings shall be attached with a verbatim record of the contents contained therein, on both of which the relevant bodies or individuals shall affix their seals or sign their names after confirmation. 

Article 17 Unless otherwise provided for by law, for illegal acts undetected within two (2) years, administrative penalty shall not be imposed. 

The limitation period described in the preceding paragraph shall be counted from the date the act of violation is committed. Where the illegal act is of a continuing or continuous nature, it shall be counted from the date the act is terminated. 

    第十八条　期间以时、日、月、年计算。期间开始的时和日，不计算在期间内。期间届满的最后一日是法定节假日或者法定休息日的，以其后的第一个工作日为期间届满日期。

    期间不包括在途时间，法定期满前交付邮寄的，不视为逾期。

    第十九条　当事人因不可抗拒的事由或者其他正当理由耽误期限的，在障碍消除后的10日内可以向海关申请顺延期限，是否准许，由海关决定。

Article 18 Time periods shall be calculated by the hour, the day, the month and the year. The hour and day from which a time period begins shall not be counted as within the time period. If the last day of a time period falls on a legal holiday or a legal rest day, the first working day after that day shall be deemed as the last day of the time limit. 

Time periods shall not include time en route. If mailed before the expiration of the time limit, it shall not be regarded as overdue. 

Article 19 When a party concerned misses a deadline due to force majeure or for other justifiable reasons, he may, within 10 days after the said cause is eliminated, apply to Customs for extending the time period. Decision to grant the extension or not shall be at the discretion of Customs.