第八十一条　当事人或者其法定代表人、主要负责人缴清罚款、违法所得和依法追缴的货物、物品、走私运输工具等值价款的，或者向海关提供相当于上述款项担保的，海关应当及时制作解除阻止出境协助函通知出境管理机关。

    第八十二条　将当事人的担保抵缴或者将当事人被扣留的货物、物品、运输工具依法变价抵缴罚款之后仍然有剩余的，应当及时发还或者解除扣留、解除担保。

Article 81 Where the party concerned or its legal representative or principal person in charge has paid off the fine, illegal gains and money of equivalent value to the seized goods, articles and means of transport used for smuggling to be recovered according to law, or has presented Customs with an equivalent guarantee, Customs shall make a letter of request for lifting interception and notify the immigration agency in time. 

Article 82 Where there is an excess after Customs offsets the guarantee provided by the party concerned or the proceeds of the seized goods, articles and means of transport against the fine, Customs shall return it to the party concerned or lift the detention or discharge the guarantee in time. 

    第八十三条　自海关送达解除扣留通知书之日起3个月内，当事人无正当理由未到海关办理有关货物、物品、运输工具或者其他财产的退还手续的，海关可以将有关货物、物品、运输工具或者其他财产提取变卖，并且保留变卖价款。变卖价款在扣除自海关送达解除扣留通知书之日起算的仓储等相关费用后，尚有余款的，当事人在海关送达解除扣留通知书之日起1年内应当前来海关办理相关手续，逾期海关将余款上缴国库。

    第八十四条　自海关送达解除担保通知书之日起1年内，当事人无正当理由未到海关办理财产、权利凭证退还手续的，由海关将相关财产、权利凭证等变卖折价或者兑付，并且上缴国库。

Article 83 Within three (3) months as of the date of service of the written Notification of Detention Lifting by Customs, if the party concerned fails to come to Customs and go through the procedure for the return of the concerned goods, articles, means of transport or other property without justifiable reasons, Customs may sell off the concerned goods, articles, means of transport or other property and reserve the money obtained thereafter. If there is an excess after the deduction of the warehousing fee and other related expenses calculated as of the date of service of the written Notification of Detention Lifting by Customs, the party concerned shall come to Customs and go through the related procedure within one (1) year as of the date of service of the Notification of Detention Lifting by Customs. If it exceeds the time limit, Customs will turn over the excess to State Treasury. 

Article 84 Within one (1) year as of the date of service of the written Notification of Detention Lifting by Customs, if the party concerned fails to come to Customs and go through the procedure for the return of the property and title certificate(s) without justifiable reasons, Customs shall sell off the concerned property, cash the title certificate(s) and turn over the money to State Treasury. 

    第八十五条　向人民法院申请强制执行的，海关应当填写申请执行书，并且提供人民法院要求提供的其他材料。

    第八十六条　申请人民法院强制执行应当符合《最高人民法院关于执行〈中华人民共和国行政诉讼法〉若干问题的解释》的规定并且在下列期限内提起：

    （一）行政处罚决定书送达后当事人未申请行政复议或者向人民法院提起诉讼的，在处罚决定书送达之日起3个月后起算的180日内；

Article 85 Where Customs applies to a People’s Court for enforcement of a decision, it shall fill in an enforcement application and supply the People’s Court with other required materials. 

Article 86 The application to a People’s Court for enforcement of a decision shall comply with the Interpretations of the Supreme People's Court on Several Problems in Implementing the Administrative Procedure Law of the People’s Republic of China, and shall be filed pursuant to the following time limits: 

(1) within 180 days after 3 months has elapsed since the date of service of the written Administrative Penalty Decision, if the party concerned neither applies for reconsideration nor brings an administrative lawsuit to a People’s Court after the service of the written Administrative Penalty Decision;