第二十六条　违法事实确凿并且有法定依据，对公民处以50元以下、对法人或者其他组织处以1000元以下罚款或者警告的行政处罚的，可以按照《中华人民共和国行政处罚法》第五章第一节的有关规定当场作出行政处罚决定。

第三章　案件调查

第一节　立　案

    第二十七条　海关发现公民、法人或者其他组织有依法应当由海关给予行政处罚的行为的，应当立案调查。

Article 26 Where facts of the illegal act are solid and supported by legal basis, and an administrative penalty of a fine of 50 yuan or less (in the case of a citizen) or 1,000 yuan or less (in the case of a legal person or any other organization) or a warning may be imposed, Customs may make the decision of administrative penalty on the spot in accordance with the provisions of Section 1 of Chapter V of the Administrative Penalty Law of the People’s Republic of China. 

                                                                Chapter III Investigation into Cases 

Section 1 Filing a case 

Article 27 When discovering that a citizen, legal person or other organization has committed an act for which Customs shall impose administrative penalty in accordance with law, Customs shall put the case on file for investigation. 

    第二十八条　海关受理或者发现的违法线索，经核实有下列情形之一的，不予立案：

    （一）没有违法事实的；

    （二）违法行为超过法律规定的处罚时效的；

    （三）其他依法不予立案的情形。

    海关决定不予立案的，应当制作不予立案通知书，及时通知举报人、线索移送机关或者主动投案的违法嫌疑人。

Article 28 Under any of the following circumstances verified by Customs in relation to clues it has received or detected, Customs shall not file a case: 

(1) there is no illegal fact; 

(2) the illegal act was detected when the time limit for punishment as prescribed by law has passed; or 

(3) any other circumstance under which Customs shall not file a case as prescribed by law. 

When Customs makes a decision of not filing a case, it shall issue a written notification of not filing the case to notify in time the tip-off maker, the agency that has referred the clues or the suspect who has surrendered himself to justice.