第五章　附则 

第三十五条　违反本办法，构成走私行为、违反海关监管规定行为或者其他违反《海关法》行为的，由海关依照《海关法》和《中华人民共和国海关行政处罚实施条例》的有关规定予以处理；构成犯罪的，依法追究刑事责任。 

第三十六条　从境外暂时进境的货物转入保税区、出口加工区等海关特殊监管区域和保税监管场所的，不属于复运出境。 

Chapter V  Supplementary Provisions 

Article 35  Acts in violation of these Measures that constitute smuggling, violation of Customs control regulations or other breaches of the Customs Law shall be dealt with by Customs in accordance with the Customs Law and the Regulations of the People’s Republic of China on Implementing Customs Administrative Penalty. Where such an act constitutes a crime, criminal liability shall be imposed accordingly. 

Article 36  The transfer of temporarily admitted goods into bonded areas, export processing zones or other special Customs control areas or bonded Customs control premises does not fall within the scope of re-exportation. 

第三十七条　海关对用于装载海关监管货物的进出境集装箱以及进出境租赁货物不适用本办法。 

享有外交特权和豁免的外国驻华机构或者人员暂时进出境物品不适用本办法。 

第三十八条　暂时进出境物品超出自用合理数量的，参照本办法监管。 

Article 37  These Measures do not apply to inward or outward containers used to carry goods put under Customs control or to goods imported or exported on lease. 

These Measures do not apply to temporarily imported or exported articles of foreign institutions stationed in China and their personnel that enjoy diplomatic privileges and immunities. 

Article 38  Articles temporarily imported or exported in excess of the reasonable quantity for self use shall be dealt with in reference to the provisions of these Measures. 

第三十九条　ATA单证册持证人、非ATA单证册项下暂时进出境货物收发货人、办展人、参展人可以委托代理人代为办理有关海关手续。代理人代为办理的，代理人还应当向海关提供被代理人出具的授权委托书。 

第四十条　本办法有关用语的含义： 

展览会、交易会、会议及类似活动是指： 

（一）贸易、工业、农业、工艺展览会，及交易会、博览会； 

（二）因慈善目的而组织的展览会或者会议； 

（三）为促进科技、教育、文化、体育交流，开展旅游活动或者民间友谊而组织的展览会或者会议； 

（四）国际组织或者国际团体组织代表会议； 

（五）政府举办的纪念性代表大会。 

在商店或者其他营业场所以销售国外货物为目的而组织的非公共展览会不属于本办法所称展览会、交易会、会议及类似活动。 

Article 39  The ATA carnet holder, the consignee or consignor of goods imported or exported temporarily but not under an ATA carnet, the organizer of an exhibition, or the exhibitor of an exhibition may entrust an agent to go through the relevant Customs formalities on its/his/her behalf. Where an agent is used, the agent shall present to Customs the power of attorney issued by the entrusting party. 

Article 40  For the purposes of these Measures: 

The term “exhibitions, trade fairs, meetings and similar events” refers to: 

(1) Trade, industrial, agricultural and arts and crafts exhibitions, trade fairs and expositions; 

(2) Exhibitions or meetings that are organized for charitable purpose; 

(3) Exhibitions or meetings that are organized in order to promote scientific, technological, educational, cultural or sports exchanges or to develop activities of tourism or non-governmental friendship; 

(4) Conferences of the representatives of international organizations or international groups; and 

(5) Memorial conferences of representatives as organized by governments. 

Non-public exhibitions that are organized at stores or other business places for the purpose of selling foreign goods are not within the scope of “exhibitions, trade fairs, meetings or similar events” referred to in these Measures.