第五十五条　经调查后，行政处罚案件有下列情形之一的，可以终结调查：

    （一）违法事实清楚、法律手续完备、据以定性处罚的证据充分的；

    （二）没有违法事实的；

    （三）作为当事人的自然人死亡的；

    （四）作为当事人的法人或者其他组织终止，无法人或者其他组织承受其权利义务，又无其他关系人可以追查的；

    （五）其他行政机关或者刑事侦查部门已作出处理的海关移送案件，不需要海关作出行政处罚的；

    （六）其他依法应当终结调查的情形。

Article 55 Investigation into the administrative penalty case may be concluded under any of the following circumstances: 

(1) the illegal facts are clear, the legal procedure is complete, and there is sufficient evidence to determine the nature and penalty of the case; 

(2) there is no illegal fact; 

(3) the natural person who is the party concerned has died; 

(4) the legal person or other organization which is the party concerned has been terminated, and there is no legal person or other organization to take its rights and obligations and no other related person can be traced; 

(5) the administrative body or criminal investigation agency to whom the case has been referred by Customs has made the disposition, and there is no need for Customs to impose administrative penalty; or 

(6) any other circumstance under which the investigation shall be concluded as prescribed by law. 

第四章　行政处罚的决定

第一节　案件审查

    第五十六条　海关对已经调查终结的行政处罚案件，应当经过审查；未经审查程序，不得作出撤销案件、不予行政处罚、予以行政处罚等处理决定。

    第五十七条　海关对行政处罚案件进行审查时，应当审查案件的违法事实是否清楚，定案的证据是否客观、充分，调查取证的程序是否合法、适当，以及是否存在不予行政处罚或者减轻、从轻、从重处罚的情节，并且提出适用法律和案件处理意见。

有关案件违法事实不清、证据不充分或者调查程序违法的，应当退回补充调查。

                                          Chapter IV Decision of Customs Administrative Penalty 

Section 1 Cases Review 

Article 56 Customs shall review administrative penalty cases whose investigation has been concluded. If the review procedure is not gone through, Customs shall not make the decision to withdraw the case, to impose or not to impose administrative penalty. 

Article 57 In the course of reviewing an administrative penalty case, Customs shall review whether the illegal fact is clear, whether the substantial evidence is objective and sufficient, whether the procedure of investigation and evidence collection is legal and appropriate, and whether there are circumstances for no administrative penalty,  mitigation of penalty, lesser punishment or heavier punishment, and as such put forward its opinion about the application of law and the disposition of the case. 

The case shall be returned for supplementary investigation if the illegal fact is not clear, the evidence is not sufficient or the investigation procedure is illegal.