第七章　附　则

    第九十四条　办案人员玩忽职守、徇私舞弊、滥用职权、索取或者收受他人财物的，依法给予处分；构成犯罪的，依法追究刑事责任。

    第九十五条　海关对外国人、无国籍人、外国企业或者组织给予行政处罚的，适用本规定。

    第九十六条　本规定由海关总署负责解释。

    第九十七条　本规定自2007年7月1日起施行。

                                                   Chapter VII Supplementary Provisions 

Article 94 Where the officers neglect their duties, commit a self-seeking misconduct, abuse their power, or ask for or accept others’ belongings, they shall be punished in accordance with law. Where a crime is constituted, criminal penalties shall be imposed according to law. 

Article 95 These Provisions shall also apply to imposition of administrative penalty by Customs on foreign nationals, Stateless persons, foreign enterprises or other organizations. 

Article 96 The power to interpret these Provisions shall remain with the General Administration of Customs of the People’s Republic of China. 

Article 97 These Provisions shall be effective as of July 1, 2007.