第七十条　不予行政处罚决定书应当载明以下内容：

    （一）当事人的基本情况，包括当事人姓名或者名称、海关注册编码、报关员海关注册编码、地址等；

    （二）违反法律、行政法规或者规章的事实和证据；

    （三）不予行政处罚的依据；

    （四）不服不予行政处罚决定，申请行政复议或者提起行政诉讼的途径和期限；

    （五）作出不予行政处罚决定的海关名称和作出决定的日期，并且加盖作出不予行政处罚决定海关的印章。

Article 70 The written Decision of No Administrative Penalty shall include the following contents: 

(1) basic information on the party concerned, including the party’s name, Customs registration code, Customs broker registration code, address and so on; 

92) findings of illegal fact and evidence of violation of laws, regulations and Customs rules; 

(3) the basis for not giving the administrative penalty; 

(4) the method and time limit to apply for an administrative reconsideration or bring an administrative lawsuit where a party concerned dissents from the Decision of No Administrative Penalty; and 

(5) the name of the Customs making the Decision of No Administrative Penalty and the date decision to which the seal of the Customs shall be affixed. 

    第七十一条　行政处罚决定书应当在宣告后当场交付当事人；当事人不在场的，海关应当在7日内将行政处罚决定书送达当事人。

    第七十二条　根据海关行政处罚实施条例第六十二条的规定收缴有关货物、物品、违法所得、运输工具、特制设备的，应当制作收缴清单送达被收缴人。

    走私违法事实基本清楚，但是当事人无法查清的案件，海关在制发收缴清单之前，应当制发收缴公告，公告期限为3个月，并且限令有关当事人在公告期限内到指定海关办理相关海关手续。公告期满后仍然没有当事人到海关办理相关海关手续的，海关可以根据海关行政处罚实施条例第六十二条第一款第（四）项的规定予以收缴。

Article 71 The written Administrative Penalty Decision shall be read and directly given to the party concerned on the spot. If the party concerned is not present, Customs shall serve the written Administrative Penalty Decision on the party concerned within 7 days. 

Article 72 Customs shall make a seizure list and serve it on the person from whom the seizure has been made, when it seizes concerned goods, articles, illegal gains, means of transport or specially made equipment pursuant to provisions of Article 62 of the Regulations on Implementing Customs Administrative Penalty. 

   Where findings of smuggling or other illegal facts are basically clear but the party concerned cannot be traced, Customs shall issue a public announcement of seizure before issuing a seizure list. The public announcement shall be valid for three (3) months. Customs shall order the party concerned to go to the designated Customs and go through the relevant Customs procedures within the validity period of the public announcement. Where the party concerned fails to go through the relevant Customs procedures at the designated Customs before the expiration of the public announcement, Customs may make the seizure in accordance with circumstances prescribed in item (4) of the first paragraph of Article 62 of the Regulations on Implementing Customs Administrative Penalty.