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中华人民共和国海关法 (中英对照)IV

发布时间: 2018-06-11 10:34:43   作者:译聚网   来源: 中华人民共和国海关总署   浏览次数:


过境、转运和通运货物,是指由境外启运、通过中国境内继续运往境外的货物。其中,通过境内陆路运输的,称过境货物;在境内设立海关的地点换装运输工具,而不通过境内陆路运输的,称转运货物;由船舶、航空器载运进境并由原装运输工具载运出境的,称通运货物。

海关监管货物,是指本法第二十三条所列的进出口货物,过境、转运、通运货物,特定减免税货物,以及暂时进出口货物、保税货物和其他尚未办结海关手续的进出境货物。

保税货物,是指经海关批准未办理纳税手续进境,在境内储存、加工、装配后复运出境的货物。


海关监管区,是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局(交换站)和其他有海关监管业务的场所,以及虽未设立海关,但是经国务院批准的进出境地点。


The term "transit, transshipment and through goods" means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory. Among them, "transit goods" are those which pass through the territory by land, "transshipment goods" are those which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs office, and "through goods" are those which are carried into and out of the territory by the same vessel or aircraft. 


The term "goods under Customs control" means import and export goods, transit goods, transshipment goods and through goods listed under Article 23 of this Law, goods granted with specific duty reduction and exemption, temporary import and export goods, bonded goods and other inward and outward goods for which Customs formalities have not been completed. 


The term "bonded goods" means goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory. 


The term "Customs surveillance zone" means any seaport, railway and highway station, airport, border pass or international postal matter exchange where there is a Customs office, any other place where Customs control is conducted, or any place without a Customs office but which has been approved by the State Council as a point of entry into and exit from the territory. 


第一百零一条 经济特区等特定地区同境内其他地区之间往来的运输工具、货物、物品的监管办法,由国务院另行规定。


第一百零二条 本法自1987年7月1日起施行。1951年4月18日中央人民政府公布的《中华人民共和国暂行海关法》同时废止。



Article 101 The State Council will draw up rules governing the control over the means of transport, goods and articles of other parts of the territory entering and leaving the Special Economic Zone and other specially designated areas. 


Article 102 This Law goes into effect as of July 1, 1987 whereupon the Provisional Customs Law of the People's Republic of China promulgated by the Central People's Government on April 18,1951 is annulled therefrom. 


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