第九十一条 违反本法规定进出口侵犯中华人民共和国法律、行政法规保护的知识产权的货物的，由海关依法没收侵权货物，并处以罚款；构成犯罪的，依法追究刑事责任。

第九十二条 海关依法扣留的货物、物品、运输工具，在人民法院判决或者海关处罚决定作出之前，不得处理。但是，危险品或者鲜活、易腐、易失效等不宜长期保存的货物、物品以及所有人申请先行变卖的货物、物品、运输工具，经直属海关关长或者其授权的隶属海关关长批准，可以先行依法变卖，变卖所得价款由海关保存，并通知其所有人。

Article 91 Whoever imports or exports goods which constitute infringement on the intellectual property rights under protection by laws and administrative regulations of the People’s Republic of China which violating the provisions of this Law, the infringing goods shall be confiscated by Customs and a fine shall be imposed thereof; where the case constitutes a crime the person or persons concerned shall be investigated for criminal liability according to law. 

Article 92 Goods, articles or means of transport detained by Customs according to law shall not be disposed of before the People’s Court makes a judgement or Customs makes a decision of punishment. However, hazard goods or such goods and articles not suitable for storage for a long time as fresh and live ones, perishable ones or easy to be expired ones and goods or articles that the owner applies to sell off in advance may, on approval of director of regional Customs or the authorized director of a subordinate Customs, be sold off in advance according to law, and Customs shall keep the money thus obtained and inform the owner of the goods or articles. 

人民法院判决没收或者海关决定没收的走私货物、物品、违法所得、走私运输工具、特制设备，由海关依法统一处理，所得价款和海关决定处以的罚款，全部上缴中央国库。

第九十三条 当事人逾期不履行海关的处罚决定又不申请复议或者向人民法院提起诉讼的，作出处罚决定的海关可以将其保证金抵缴或者将其被扣留的货物、物品、运输工具依法变价抵缴，也可以申请人民法院强制执行。

The smuggled goods or articles, illegal proceeds obtained therefrom, means of transport or equipment specially made for smuggling being confiscated by judgement of the People’s Court or punishment decision of Customs shall be disposed by Customs according to law, the money thus obtained and the fine imposed by Customs shall be turned over to the State Treasury. 

Article 93 Where a person concerned refuses to carry out punishment decision of Customs overdue nor apply for reviewing or file a lawsuit to the People’s Court, the Customs giving the punishment decision may hand over his security or, sell off the detained goods, articles or means of transport of the party and hand over the money thus obtained according to law, or apply to the People’s Court for a compulsory execution.