第四十三条 海关可以根据对外贸易经营者提出的书面申请，对拟作进口或者出口的货物预先作出商品归类等行政裁定。

进口或者出口相同货物，应当适用相同的商品归类行政裁定。

海关对所作出的商品归类等行政裁定，应当予以公布。

Article 43 Customs may issue administrative rulings on pre-classification, etc. in respect of goods intended to be imported and exported subject to the written application by importer of import goods and exporter of export goods. 

The administrative rulings on pre-classification of certain goods, etc. shall apply to other identical import and export goods. 

The administrative rulings on classification made by Customs shall be publicized. 

第四十四条 海关依照法律、行政法规的规定，对与进出境货物有关的知识产权实施保护。

需要向海关申报知识产权状况的，进出口货物收发货人及其代理人应当按照国家规定向海关如实申报有关知识产权状况，并提交合法使用有关知识产权的证明文件。

第四十五条 自进出口货物放行之日起三年内或者在保税货物、减免税进口货物的海关监管期限内及其后的三年内，海关可以对与进出口货物直接有关的企业、单位的会计帐簿、会计凭证、报关单证以及其他有关资料和有关进出口货物实施稽查。具体办法由国务院规定。

Article 44 Customs may carry out protection of intellectual property rights, which are related to import and export goods according to laws and regulations. 

Where the status of intellectual property rights need to be declared to the Customs, the importer of import goods and the exporter of export goods as well as their agents are required to make an accurate declaration and submit legal certificates for intellectual property rights to the Customs according to the provisions of the State. 

Article 45 Customs are entitled to carry out Customs audit over accounts, accounting vouchers, declaration documents and other relevant information as well as the import and export goods of the enterprises and institutions directly related to import and export within the period of three years from the date of release of import and export goods or within the period when the bonded goods, goods relieved or deducted from duties and taxes are subject to Customs control and of three years thereafter. The detailed rules shall be laid down by the State Council. 

第四章 进出境物品

第四十六条 个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。

第四十七条 进出境物品的所有人应当向海关如实申报，并接受海关查验。

海关加施的封志，任何人不得擅自开启或者损毁。

Chapter IV Inward and Outward Articles 

Article 46 Inward and outward luggage carried by travellers and inward and outward postal items shall be limited to reasonable quantities for personal use and subject to Customs control. 

Article 47 All inward and outward articles shall be accurately declared to the Customs by the owner and subject to Customs examination. 

Seals affixed by the Customs are not allowed to be opened or broken without authorization.