第三十条 本办法下列用语的含义是：

　　“企业相关人员”，指企业法定代表人、主要负责人、财务负责人、关务负责人等管理人员。

　　“处罚金额”，指因发生违反海关监管规定的行为，被海关处以罚款、没收违法所得或者没收货物、物品价值的金额之和。

Article 30 

The meanings of the following terms in the Measures: 

“Related personnel of the enterprise” refers to the administrative staff of the enterprise, including legal representative, principal responsible person, chief financial person, and person in charge of customs affairs, 

“Amount of administrative sanctions” refers to the sum of penalties imposed by the Customs Administration and the amount of illegal gains and/or the value of the goods and articles confiscated by the Customs Administration due to violations of customs regulatory provisions. 

　　“拖欠应纳税款”，指自缴纳税款期限届满之日起超过3个月仍未缴纳进出口货物、物品应当缴纳的进出口关税、进口环节海关代征税之和，包括经海关认定违反海关监管规定，除给予处罚外，尚需缴纳的税款。

　　“拖欠应缴罚没款项”，指自海关行政处罚决定书规定的期限届满之日起超过6个月仍未缴纳海关罚款、没收的违法所得和追缴走私货物、物品等值价款。

“In arrears with taxes payable” refers to the failure to pay, over three months upon the due date, the sum of payable tariffs and other taxes levied by the Customs Administration on other agencies’ behalf for import and export goods and articles during importation and exportation, including the taxes payable in addition to the penalties imposed by the Customs Administration upon determination of a violation of the customs regulatory provisions. 

“In arrears with penalties and/or confiscated illegal gains due” refers to the failure to pay the penalties imposed by and illegal gains confiscated by and the amount equivalent to the value of the smuggled goods and articles pursued by the Customs Administration, over six months upon the expiry date set out in the administrative sanction decision of the Customs Administration. 

　　“日”，指自然日。

　　“1年”，指连续的12个月。

　　“年度”，指1个公历年度。

　　“以上”“以下”，均包含本数。

“Day” refers to a natural day. 

“One year” refers to twelve consecutive months. 

“Year” refers to a calendar year. 

“Above” and “below” shall include the given figure.