第四十八条 进出境邮袋的装卸、转运和过境，应当接受海关监管。邮政企业应当向海关递交邮件路单。

邮政企业应当将开拆及封发国际邮袋的时间事先通知海关，海关应当按时派员到场监管查验。

第四十九条 邮运进出境的物品，经海关查验放行后，有关经营单位方可投递或者交付。

Article 48 The loading, unloading, transshipment and transit of inward and outward mailbags shall be subject to Customs control. A waybill shall be submitted to the Customs by the postal service. 

The postal service shall inform the Customs in advance of the schedule for the opening and sealing of international mailbags. The Customs shall dispatch officers on time for the purpose of control and examination on the spot. 

Article 49 Inward and outward postal items are not allowed to be posted or delivered by the operators unless they have been released after Customs examination. 

第五十条 经海关登记准予暂时免税进境或者暂时免税出境的物品，应当由本人复带出境或者复带进境。

过境人员未经海关批准，不得将其所带物品留在境内。

第五十一条 进出境物品所有人声明放弃的物品、在海关规定期限内未办理海关手续或者无人认领的物品，以及无法投递又无法退回的进境邮递物品，由海关依照本法第三十条的规定处理。

Article 50 Articles upon approval by and registration with the Customs, temporarily entering or leaving the territory with the exemption from duties and taxes, are required to be taken out or brought in by the person, who originally carried them into or outside the territory. 

Transit passengers are not allowed to leave in the territory, the articles they bring in, without Customs approval. 

Article 51 The Customs shall, in accordance with Article 30 of this Law, dispose of the inward and outward articles declared to be abandoned by the owner, the articles for which the Customs formalities are not completed or to which no one makes a claim and inward postal items which can neither be delivered nor be returned. 

第五十二条 享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境，依照有关法律、行政法规的规定办理。

第五章 关 税

第五十三条 准许进出口的货物、进出境物品，由海关依法征收关税。

Article 52 Inward and outward articles for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunities shall be dealt with in accordance with the related laws and administrative regulations. 

Chapter V Customs Duties 

Article 53 Customs duties shall be collected on goods permitted to be imported or exported and on articles permitted to enter or leave the territory by the Customs according to law.