第四节　化验、鉴定

    第三十九条　在案件调查过程中，需要对有关货物、物品进行取样化验、鉴定的，由海关或者海关委托的化验、鉴定机构提取样品。提取样品时，当事人或者其代理人应当到场；当事人或者其代理人未到场的，海关应当邀请见证人到场。

提取的样品应当予以加封确认，并且填制提取样品记录，由办案人员或者海关委托的化验、鉴定机构人员、当事人或者其代理人、见证人签字或者盖章。

    海关提取的样品应当及时送化验、鉴定机构化验、鉴定。

第四十条　依法先行变卖或者经海关许可先行放行有关货物、物品的，海关应当提取1式2份以上样品；样品份数及每份样品数量以能够认定样品的品质特征为限。

Section 4 Laboratory Testing and Authentication 

Article 39 In the course of investigation into a case, where the samples of the concerned goods or articles need to be drawn for laboratory testing and authentication, the samples shall be drawn by Customs or a testing and authentication institution entrusted by Customs. When drawing samples, the party concerned or the agent of the party shall be present. If the party or the agent fails to appear, Customs shall ask for the presence of a witness at the scene. 

The samples drawn shall be confirmed and sealed, and the record of drawing samples shall be made, which shall be signed or sealed by the officers or the person(s) of the laboratory testing and authentication institution entrusted by Customs as well as the party or the agent or the witness. 

The samples drawn by Customs shall be sent to the testing and authentication institution for laboratory testing and authentication in time. 

Article 40 With regard to concerned goods or articles that shall be sold off or shall be released by Customs in the first place after approval is obtained from the Customs, Customs shall draw their samples in duplicate or more. And the number of the copies of samples and the amount of each copy of samples shall be sufficient for identifying the features of the goods or articles. 

    第四十一条　化验、鉴定应当交由海关化验鉴定机构或者委托国家认可的其他机构进行。有关货物、物品持有人或者所有人应当根据化验、鉴定要求提供化验、鉴定所需的有关资料。

    第四十二条　化验人、鉴定人进行化验、鉴定后，应当出具化验报告、鉴定结论。

    化验报告、鉴定结论应当载明委托人和委托化验、鉴定的事项，向化验、鉴定部门提交的相关材料，化验、鉴定的依据和使用的科学技术手段，化验、鉴定部门和化验、鉴定人资格的说明，并且应当有化验、鉴定人的签字和化验、鉴定部门的盖章。通过分析获得的鉴定结论，应当说明分析过程。

Article 41 Laboratory testing and authentication shall be undertaken by a Customs laboratory or entrusted to other institutions accredited by the State. The holders or owners of the concerned goods or articles shall provide the relevant materials required for the laboratory testing and authentication. 

Article 42 After conducting laboratory testing or authentication, the person making the testing or authentication shall issue a testing report or an authentication conclusion. 

A testing report or an authentication conclusion shall indicate the trustor, the items of the laboratory testing or authentication, relevant materials sent to the laboratory testing and authentication institution, the bases of the testing or authentication, the scientific and technical means as adopted and the introduction on the qualification of the testing and authentication institution as well as the persons making the testing or authentication. The persons making the testing or authentication shall sign their names and the laboratories and institution shall put its seal on the report or conclusion. Where an authentication conclusion is made through analysis, the process of the analysis shall be described.