第六十七条 具有履行海关事务担保能力的法人、其他组织或者公民，可以成为担保人。法律规定不得为担保人的除外。

第六十八条 担保人可以以下列财产、权利提供担保：

（一）人民币、可自由兑换货币；

（二）汇票、本票、支票、债券、存单；

（三）银行或者非银行金融机构的保函；

（四）海关依法认可的其他财产、权利。

Article 67 Any legal person, other organization and natural person who is capable of fulfilling Customs security may be the surety, unless the law otherwise provided. 

Article 68 The guarantor may provide security by the following property and rights: 

(a) Chinese Yuan (Renminbi) and other convertible currencies; 

(b) draft, cashier’s check, check, bond and certificate of deposit; 

(c) letter of guarantee issued by the bank and other financial institutions; and 

(d) other property and rights ratified by the Customs according to law. 

第六十九条 担保人应当在担保期限内承担担保责任。担保人履行担保责任的，不免除被担保人应当办理有关海关手续的义务。

第七十条 海关事务担保管理办法，由国务院规定。

Article 69 The surety shall assume his obligation within the guaranty period. The guarantor’s performance of security obligation shall not prevent the guaranteed from fulfilling other Customs formalities. 

Article 70 Regulations on Customs securities shall be formulated by the State Council. 

第七章 执法监督

第七十一条 海关履行职责，必须遵守法律，维护国家利益，依照法定职权和法定程序严格执法，接受监督。

第七十二条 海关工作人员必须秉公执法，廉洁自律，忠于职守，文明服务，不得有下列行为：

Chapter Ⅶ Enforcement Supervision 

Article 71 Customs shall, in the course of carrying out duties, abide by laws and regulations, safeguard national interests, enforce the law strictly in pursuant to the legal authorization and procedure and accept supervision. 

Article 72 Customs personnel shall enforce the law impartially, be probity and self-disciplined, devote himself to his duties, render services with civility, and shall not commit the following acts: