第三十八条 经营海关监管货物仓储业务的企业，应当经海关注册，并按照海关规定，办理收存、交付手续。

在海关监管区外存放海关监管货物，应当经海关同意，并接受海关监管。

违反前两款规定或者在保管海关监管货物期间造成海关监管货物损毁或者灭失的，除不可抗力外，对海关监管货物负有保管义务的人应当承担相应的纳税义务和法律责任。

Article 38 The enterprises dealing in storage of Customs warehoused goods are required to be registered with the Customs and complete the formalities of receipt, storage and delivery in accordance with Customs provisions. 

The storage of the goods under Customs control outside Customs surveillance zone is subject to Customs approval and control. 

Those violating the provisions of the preceding two paragraphs or causing destruction or irrecoverable loss of the goods, with the exception of force majeure, the person who is responsible for keeping the goods under Customs control, is subject to the payment of duties and taxes as well as legal liability accordingly. 

第三十九条 进出境集装箱的监管办法、打捞进出境货物和沉船的监管办法、边境小额贸易进出口货物的监管办法，以及本法未具体列明的其他进出境货物的监管办法，由海关总署或者由海关总署会同国务院有关部门另行制定。

第四十条 国家对进出境货物、物品有禁止性或者限制性规定的，海关依据法律、行政法规、国务院的规定或者国务院有关部门依据法律、行政法规的授权作出的规定实施监管。具体监管办法由海关总署制定。

Article 39 The Customs General Administration shall draw up, independently or jointly with the departments concerned under the State Council, rules for control over inward and outward containers; rules for control over the salvage of inward and outward goods and sunken vessels; rules for control over inward and outward goods involved in small volumes of border transactions and other rules over inward and outward goods not specified concretely in this Law. 

Article 40 Where the State specifies the provisions in respect of prohibitions or restrictions on inward and outward goods and articles, Customs shall carry out control in accordance with laws, administrative regulations, and the provisions of the State Council or the provisions laid down by its departments concerned who are authorized upon laws and administrative regulations. The detailed rules of control shall be specified by the Customs General Administration. 

第四十一条 进出口货物的原产地按照国家有关原产地规则的规定确定。

第四十二条 进出口货物的商品归类按照国家有关商品归类的规定确定。

海关可以要求进出口货物的收发货人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

Article 41 The origin of import and export goods shall be determined according to the provisions on the rules of origin laid down by the State. 

Article 42 The classification of import and export goods shall be decided according to the provisions on the classification of commodities laid down by the State. 

Customs may require the importer of import goods and the exporter of export goods to provide with the information indispensable for determination of classification. Customs may, whenever necessary, carry out laboratory analysis and inspection and such results confirmed by Customs shall be taken as the basis of classification.