第八十九条　有下列情形之一的，应当终结执行： 

    （一）据以执行的法律文书被撤销的；

    （二）作为当事人的自然人死亡的； 

    （三）作为当事人的法人或者其他组织被依法终止，又无权利义务承受人的，也无其他财产可供执行的；

    （四）海关行政处罚决定履行期限届满超过2年，海关依法采取各种执行措施后仍无法执行完毕的，但是申请人民法院强制执行情形除外；

    （五）申请人民法院强制执行的，人民法院裁定中止执行后超过2年仍无法执行完毕的；

    （六）申请人民法院强制执行后，人民法院裁定终结执行的；

    （七）其他依法应当终结执行的。

Article 89 The execution of penalty shall be concluded under any of the following circumstances: 

(1) the legal documents on which the penalty is based have been cancelled; 

(2) the natural person on whom the penalty has been imposed has died; 

(3) the legal person or other organization on which the penalty has been imposed has been legally terminated without any person to take its rights and obligations, and there isn’t any other property in lieu for the execution of the penalty; 

(4) two (2) years has elapsed since the expiration date of the time limit for the implementation of the Customs administrative penalty decision, and Customs still cannot complete the execution of the penalty after it has taken all kinds of measures. However, the circumstances where Customs has applied to a People’s Court for enforcement of the penalty shall not be included; 

(5) where an application is filed to a People’s Court for enforcement of the penalty, the execution of the penalty fails to be completed more than two (2) years after the People’s Court decided to discontinue the execution; 

(6) the People’s Court decides to conclude the execution of the penalty after Customs applies to the People’s Court for enforcement; or 

(7) any other circumstance under which the execution of the penalty shall be concluded as prescribed by law. 

第六章　简单案件处理程序

    第九十条　海关对行邮、快件、货管、保税监管等业务现场及其他海关监管业务中违法事实清楚，违法情节轻微的案件，可以适用简单案件处理程序。但适用本规定第二十六条规定程序的除外。

    第九十一条　适用简单案件处理程序的案件，海关进行现场调查后，可以直接制发行政处罚告知单，当场由当事人或者其代理人签收。

                                                           Chapter VI Summary Procedure 

Article 90 Customs may apply a summary procedure to cases which have clear findings of illegal fact and light illegal circumstances and are detected at sites of Customs operations in relation to baggage, postal articles, express consignments and cargo control, bond operations and other Customs control operations. However, circumstances where the procedure prescribed in Article 26 of these Provisions is applicable shall not be included. 

Article 91 For a case where the summary procedure is applicable, after on-site investigation, Customs may directly issue an Administrative Penalty Notification and ask the party concerned or the agent thereof to sign it on the spot.