第五十八条　不满14周岁的人有违法行为的，不予行政处罚，但是应当责令其监护人加以管教。已满14周岁不满18周岁的人有违法行为的，从轻或者减轻行政处罚。

    第五十九条　精神病人在不能辨认或者不能控制自己行为时有违法行为的，不予行政处罚，但应当责令其监管人严加看管和治疗。间歇性精神病人在精神正常时有违法行为的，应当给予行政处罚。

Article 58 Administrative penalty shall not be imposed on any person under the age of 14 who has committed an illegal act, but his/her guardian shall be ordered to subject him/her to discipline. A lesser or mitigated administrative penalty shall be given to persons who have reached the age of 14 but not the age of 18. 

Article 59 A mentally disordered person who has committed an illegal act at the time when he/she is unable to identify or control his/her behavior shall be given no administrative penalty, but his/her guardian(s) shall be ordered to keep a strict guard on him/her and subject him/her to medical treatment. An intermittently insane person who has committed an illegal act while in normal mental condition shall be given due administrative penalty. 

第二节　告知、复核和听证

    第六十条　海关在作出行政处罚决定前，应当告知当事人作出行政处罚决定的事实、理由和依据，并且告知当事人依法享有的权利。

    作出暂停从事有关业务、暂停报关执业、撤销海关注册登记、取消报关从业资格、对公民处1万元以上罚款、对法人或者其他组织处10万元以上罚款、没收有关货物、物品、走私运输工具等行政处罚决定之前，应当告知当事人有要求举行听证的权利。

在履行告知义务时，海关应当制发行政处罚告知单，送达当事人。 

Section 2 Notification, Reconsideration and Hearing 

Article 60 Before Customs makes an administrative penalty decision, it shall first notify the party concerned of the facts, reasons and basis of the administrative penalty as well as the legal rights of the party concerned as prescribed by law. 

Customs shall notify the party concerned of the right of the party to ask for a hearing before it makes any of the following administrative penalty decisions: 

(1) suspend the relevant business engaged in by the party concerned; 

(2) suspend the practicing of Customs declaration by the party concerned; 

(3) deregister the Customs registration record of the party concerned; 

(4) disqualify the Customs declaration qualification of the party concerned; 

(5) impose a fine of RMB 10,000 yuan or more on the party concerned if it is a citizen; 

(6) impose a fine of RMB 100,000 yuan or more on the party concerned if it is a legal person or other organizations; or 

(7) confiscate concerned goods, articles, or means of transport used for smuggling. 

When fulfilling its notification obligation, Customs shall issue a written Administration Penalty Notification and serve it on the party concerned. 

    第六十一条　除因不可抗力或者海关认可的其他正当理由外，当事人应当在收到行政处罚告知单的3个工作日内提出书面陈述、申辩和听证申请。逾期视为放弃陈述、申辩和要求听证的权利。

当事人当场口头提出陈述、申辩的，海关应当制作书面记录，并且由当事人签字或者盖章确认。

当事人放弃陈述、申辩和听证权利的，海关可以直接作出行政处罚决定。当事人放弃陈述、申辩和听证权利应当有书面记载，并且由当事人或者其代理人签字或者盖章确认。

Article 61 Except for any force majeure or other justifiable reasons accepted by Customs, the party concerned shall, within 3 working days as of the date of receipt of the Administration Penalty Notification, lodge his/her/its statement, defense argument and hearing application in writing. Exceeding the time limit will be regarded as giving up the above rights. 

If the party concerned puts forward his/her/its statement and defense argument orally, Customs shall make a record in written form, which shall be signed or sealed by the party concerned on the spot. 

Where the party concerned has given up the above rights to statement, argument and hearing, there shall be a written record, which shall be signed and sealed by the party concerned or the agent thereof for confirmation, and Customs may make a direct administrative penalty decision.