第四十七条　海关扣留货物、物品、运输工具、其他财产以及账册、单据等资料的期限不得超过1年。因案件调查需要，经直属海关关长或者其授权的隶属海关关长批准，可以延长，延长期限不得超过1年。但是复议、诉讼期间不计算在内。

    第四十八条　在人民法院判决或者海关行政处罚决定作出之前，对扣留的危险品或者鲜活、易腐、易烂、易失效、易变质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，需要依法先行变卖的，应当经直属海关关长或者其授权的隶属海关关长批准。

    海关在变卖前，应当通知先行变卖的货物、物品、运输工具的所有人。如果变卖前无法及时通知的，海关应当在货物、物品、运输工具变卖后，通知其所有人。

Article 47 The term for Customs to detain goods, articles, means of transport, other property or materials such as account books and bills shall not exceed one year. If it is required for investigation of a case, the said term may be prolonged for one year or less with the approval of the director general of the relevant regional Customs or the director of its subordinate Customs authorized by the former. However, the time period for administrative reconsideration and litigation shall be excluded. 

Article 48 Before a People’s Court renders a judgment or Customs makes a decision of administrative penalty, for detained hazardous articles or goods and articles not suitable for storage for a long time such as those which are fresh and live, perishable, or easy to rot, lose effectiveness or deteriorate, or goods, articles or means of transport which the owner applies to sell off in the first place, if it is necessary to sell them off in the first place according to law, it shall be subject to approval by the director general of the relevant regional Customs or the director of its subordinate Customs authorized by the former. 

Before the selling-off takes place, Customs shall notify the owner of the goods, articles or means of transport to be sold off. If it is impossible to inform the owner timely before the selling-off, Customs shall inform the owner after the goods, articles or means of transport have been sold off. 

    第四十九条　海关依法解除对货物、物品、运输工具、其他财产及有关账册、单据等资料的扣留，应当制发解除扣留通知书送达当事人。解除扣留通知书由办案人员、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，或者当事人、代理人拒绝签字或者盖章的，办案人员应当在解除扣留通知书上注明，并且由见证人签字或者盖章。

Article 49 When lifting the detention of goods, articles, means of transport, other property or materials such as account books and bills, Customs shall make a written Notification of Detention Lifting. The notification shall be signed or sealed by the officers, the party concerned or the agent thereof and the keeper. Where the party concerned or the agent thereof fails to appear or refuses to sign or seal, the officers shall note the situation in the notification, which shall then also be signed or sealed by a witness.