第七章  附  则

第八十条 纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产

地、适用税率或者计征汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式

以及确定纳税地点有异议的，应当按照海关作出的相关行政决定依法缴纳税款，并可以依照

《中华人民共和国行政复议法》和《中华人民共和国海关实施〈行政复议法〉办法》向上一

级海关申请复议。对复议决定不服的，可以依法向人民法院提起诉讼。

Chapter VII Supplementary Provisions 

Article 80 In case a duty and/or tax payer or its surety disagrees with Customs on 

who should be the payer of the duties and/or taxes, or on the determination of the 

dutiable value, classification, origin of the goods, the applicable tariff rate, tax rate 

or exchange rate, the duty and/or tax reduction or exemption, the duty recovery or 

refund, the levying of any late fine, the method employed for calculating and levying 

duties and/or taxes, or the location of duty and/or tax payment, it shall, as required 

by law, pay the duties and/or taxes in accordance with the relevant administrative 

decision made by Customs, but may file an application with the Customs at a higher 

level for reconsideration in light of the Administrative Reconsideration Law of the 

People's Republic of China and the Rules of the General Administration of Customs 

of the People's Republic of China on the Implementation of the Administrative 

Reconsideration Law. In case the duty and/or tax payer disagrees with the decision 

of reconsideration, it may institute a proceeding with a people's court in accordance 

with law. 

第八十一条 违反本办法规定，构成违反海关监管规定行为、走私行为的，按照《海关法》、

《中华人民共和国海关行政处罚实施条例》和其他有关法律、行政法规的规定处罚。构成犯

罪的，依法追究刑事责任。

第八十二条 保税货物和进出保税区、出口加工区、保税仓库及类似的海关监管场所的货物的

税收管理，按照本办法规定执行。本办法未作规定的，按照有关法律、行政法规和海关规章

的规定执行。

Article 81 Acts in violation of these Rules that constitute smuggling or breach 

Customs control regulations or rules shall be dealt with in accordance with the 

Customs Law, the Regulations of the People’s Republic of China on Implementing 

Customs Administrative Penalty, as well as other relevant laws and administrative 

regulations. Where such an act constitutes a crime, criminal liability shall be imposed accordingly. 

Article 82 The administration of the levying of duties and/or taxes on bonded goods 

and on goods entering or leaving bonded areas, export processing zones, bonded 

warehouses, and any other similar Customs control premises shall be carried out in 

accordance with the relevant provisions of these Rules. In the absence of such 

provisions in these Rules, the provisions of relevant laws, administrative regulations 

and Customs rules shall be observed.