第十二条 海关依法执行职务，有关单位和个人应当如实回答询问，并予以配合，任何单位和个人不得阻挠。

海关执行职务受到暴力抗拒时，执行有关任务的公安机关和人民武装警察部队应当予以协助。

Article 12 The concerned entity or individual shall give true answers to inquiries made by the Customs when performing their duty in accordance with the law, and be cooperative. No entity or individual shall obstruct the Customs from performing their duty. 

Where Customs officers meet with violent resistance while carrying out their duty, the public security units and the People’s Armed Police performing related tasks shall provide assistance. 

第十三条 海关建立对违反本法规定逃避海关监管行为的举报制度。

任何单位和个人均有权对违反本法规定逃避海关监管的行为进行举报。

海关对举报或者协助查获违反本法案件的有功单位和个人，应当给予精神的或者物质的奖励。

海关应当为举报人保密。

Article 13 The Customs shall establish a system whereby activities in violation of the provisions in this Law shall be reported. 

All entities and individuals have the right to report to the Customs on activities violating the provisions of this Law. 

The Customs shall give spiritual encouragement or material rewards to such entities or individuals for meritorious service in reporting or assistance which leads to the discovery and seizure of Customs offences in violation of this Law. 

The Customs shall keep the identities of the reporters confidential. 

第二章 进出境运输工具

第十四条 进出境运输工具到达或者驶离设立海关的地点时，运输工具负责人应当向海关如实申报，交验单证，并接受海关监管和检查。

停留在设立海关的地点的进出境运输工具，未经海关同意，不得擅自驶离。

进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点的，应当符合海关监管要求，办理海关手续，未办结海关手续的，不得改驶境外。

Chapter II Inward and Outward Means of Transport 

Article 14 When a means of transport arrives at or departs from a place where there is a Customs office, the person in charge of the means of transport shall make an accurate declaration to the Customs, submit relevant papers for examination and accept Customs control and examination. 

The inward and outward means of transport staying at a place with a Customs office shall not depart there unless permitted by the Customs. 

Before a means of transport moves from one place with a Customs office to another place with a Customs office, it shall comply with control requirements of the Customs and complete Customs formalities. No means of transport is allowed to change its course and leave the territory unless it is properly cleared.