第四十三条　当事人对化验报告、鉴定结论有异议的，可以申请重新化验、鉴定1次；海关经审查确有正当理由的，应当重新进行化验、鉴定。

    化验、鉴定费用由海关承担。但是经当事人申请海关重新化验、鉴定的，如果化验、鉴定结论有改变的，化验、鉴定费用由海关承担；如果化验、鉴定结论没有改变的，化验、鉴定费用由重新化验、鉴定申请人承担。

Article 43 Where a party concerned is doubtful of the testing report or the authentication conclusion, the party may apply for a redoing of the testing or authentication but only once. Where after examination Customs finds that there are justifiable reasons for a new testing or authentication, a new testing or authentication shall be conducted. 

The testing or authentication expenses shall be borne by Customs. Where a party concerned applies for a new testing or authentication, and the original testing or authentication conclusion has been changed, the testing or authentication expenses shall be borne by Customs. If after a new testing or authentication, the original testing or authentication conclusion has remain unchanged, the testing or authentication expenses shall be borne by the applicant for the new testing or authentication. 

第五节　查询存款、汇款

    第四十四条　在调查走私案件时，办案人员查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款，需要经直属海关关长或者其授权的隶属海关关长批准。

    第四十五条　办案人员查询案件涉嫌单位和涉嫌人员在金融机构、邮政企业的存款、汇款，应当表明执法身份，出示海关协助查询通知书。

Section 5 Inquiry about Deposits and Remittances 

Article 44 If the officers inquire about the deposits or remittances of a suspected entity or individual in financial institutions or postal service enterprises when investigating a smuggling case, the inquiry shall be subject to approval by the director general of the regional Customs or the director of its subordinate Customs authorized by the former. 

Article 45 The officers shall, when inquiring about the deposits or remittances of a suspected entity or individual in financial institutions or postal service enterprises, show their law enforcement identities and present a written Customs Notice of Assistance for Inquiry. 

第六节　扣留和担保

    第四十六条　海关依法扣留货物、物品、运输工具、其他财产及账册、单据等资料，应当出示执法证件，制作扣留凭单送达当事人，当场告知其采取扣留的理由、依据及其依法享有的权利。

    扣留凭单应当记载被扣货物、物品、运输工具或者其他财产的品名、规格、数量、重量等，品名、规格、数量、重量当场无法确定的，应当尽可能完整地描述其外在特征。扣留凭单应当由办案人员、当事人或者其代理人、保管人签字或者盖章；当事人或者其代理人不在场或者拒绝签字或者盖章的，办案人员应当在扣留凭单上注明，并且由见证人签字或者盖章。

    海关依法扣留货物、物品、运输工具、其他财产及账册、单据等资料，可以加施海关封志。加施海关封志的，当事人或者其代理人、保管人应当妥善保管。

Section 6 Detention and Guarantee 

Article 46 When detaining goods, articles, means of transport, other property or materials such as account books and bills in accordance with law, Customs officers shall show their law enforcement certificates, make a Customs Detention Voucher, serve the voucher on the party concerned, and inform the party on the spot of the reasons and basis for the detention and the rights of the party entitled by law. 

A detention voucher shall indicate the names, specifications, quantities and weights, etc. of the goods, articles, means of transport or other property as detained. Where it is impossible to determine the names, specifications, quantities and weights, etc. of the goods, articles, means of transport or other property as detained, their external features shall be described in as much detail as possible. A detention voucher shall bear the signatures or seals of the officers, the parties concerned or their agents, and the keeper. Where any party concerned or the agent thereof is not present at the scene or refuses to affix a signature or seal, the officers shall indicate the situation in the detention voucher, which shall then also be signed or sealed by a witness. 

When detaining goods, articles, means of transport, other property or materials such as account books and bills in accordance with law, Customs may affix Customs seals. If a Customs seal has been affixed, the party concerned or the agent thereof and the keeper shall keep it appropriately.