第八十六条 违反本法规定有下列行为之一的，可以处以罚款，有违法所得的，没收违法所得：

（一）运输工具不经设立海关的地点进出境的；

（二）不将进出境运输工具到达的时间、停留的地点或者更换的地点通知海关的；

（三）进出口货物、物品或者过境、转运、通运货物向海关申报不实的；

（四）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；

（五）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；

Article 86 A fine may be imposed for any of the following acts which violate this Law and the illegal proceeds obtained therefrom shall be confiscated if there any: 

(a) for a means of transport to enter or leave the territory at a place without a Customs office; 

(b) to fail to inform the Customs of the arrival or departure time, the place of stay or any change of the place of an inward or outward means of transport; 

(c) to fail to declare truthfully to the Customs the import or export of goods or articles or the transit, transshipment and through goods; 

(d) to fail to accept ,in accordance with relevant provisions, the check and inspection by Customs of the means of transport, goods or articles entering or leaving the territory; 

(e) for an inward or outward means of transport to load or unload inward or outward goods or articles or embark or disembark passengers without Customs approval; 

（六）在设立海关的地点停留的进出境运输工具未经海关同意，擅自驶离的；

（七）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的；

（八）进出境运输工具，未经海关同意，擅自兼营或者改营境内运输的；

（九）由于不可抗力的原因，进出境船舶和航空器被迫在未设立海关的地点停泊、降落或者在境内抛掷、起卸货物、物品，无正当理由，不向附近海关报告的；

（十）未经海关许可，擅自将海关监管货物开拆、提取、交付、发运、调换、改装、抵押、质押、留置、转让、更换标记、移作他用或者进行其他处置的；

（十一）擅自开启或者损毁海关封志的；

（十二）经营海关监管货物的运输、储存、加工等业务，有关货物灭失或者有关记录不真实，不能提供正当理由的；

（十三）有违反海关监管规定的其他行为的。

(f) for an inward or outward means of transport staying at a place with Customs office to leave without Customs approval; 

(g) for an inward or outward means of transport, on the way from a place with Customs office to another, failing to complete the Customs formalities and without Customs approval, to move out of the territory or to a place within the territory without Customs office; 

(h) for an inward or outward means of transport to engage concurrently or change to engage in domestic transport without Customs approval; 

(i) for an inward or outward vessel or aircraft which, due to force majeure, being forced to anchor or descend at a place without Customs office, or chuck or unload goods or articles within the territory, to fail to report to Customs nearby without reasonable excuse; 

(j) to open and dismantle, collect, deliver, forward, transpose, refit, mortgage, impawn, keep, transfer, replace label, shift to other use or conduct other treatment on goods under Customs supervision and control without Customs permission; 

(k) to open or break Customs seals without permission; 

(l) while engaging in such operations as transportation, storage and process of goods under Customs supervision and control, the records of loss of goods or related records are untrue without reasonable excuse; or 

(m) to have any other acts violating provisions of Customs supervision and control.