第七十九条 海关内部负责审单、查验、放行、稽查和调查等主要岗位的职责权限应当明确，并相互分离、相互制约。

第八十条 任何单位和个人均有权对海关及其工作人员的违法、违纪行为进行控告、检举。收到控告、检举的机关有权处理的，应当依法按照职责分工及时查处。收到控告、检举的机关和负责查处的机关应当为控告人、检举人保密。

Article 79 The responsibility and authorization of the main posts in charge of documents examination, inspection and release of goods, external auditing and investigation inside Customs shall be clear, and these posts should be separated and restricted mutually. 

Article 80 Any entity and individual shall have the right to accuse and impeach the acts of Customs and its personnel that violate the laws and disciplines. The departments receiving the accusations and impeachment shall investigate in time according to their respective responsibilities by law where they have the right to do so. The departments receiving the accusations and impeachment and those are responsible for dealing with this matters shall keep secrecy for libelants and prosecutors. 

第八十一条 海关工作人员在调查处理违法案件时，遇有下列情形之一的，应当回避：

（一）是本案的当事人或者是当事人的近亲属；

（二）本人或者其近亲属与本案有利害关系；

（三）与本案当事人有其他关系，可能影响案件公正处理的。

Article 81 While investigating and handling cases of illegality, Customs personnel shall withdraw in any of the following situations: 

(a) Where he is a party or a close relative of a party to the case; 

(b) Where he or his close relative has an interest in the case; 

(c) Where he has any other relations with a party to the case that could affect the impartial settlement of the case. 

第八章 法律责任

第八十二条 违反本法及有关法律、行政法规，逃避海关监管，偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理，有下列情形之一的，是走私行为：

（一）运输、携带、邮寄国家禁止或者限制进出境货物、物品或者依法应当缴纳税款的货物、物品进出境的；

Chapter Ⅷ Legal Responsibilities 

Article 82 Breach of this Law and relevant laws and administrative regulations, evasion of Customs control, defraud payable impost, elusion of national inward and outward prohibition or restriction in any of the situations listed below shall be deemed as smuggling: 

(a) to transport, carry or mail into or out of the territory goods and articles prohibited or restricted by the State from entering or leaving the territory or goods and articles subject to render duties and taxes according to law ;