第九十四条 海关在查验进出境货物、物品时，损坏被查验的货物、物品的，应当赔偿实际损失。
第九十五条 海关违法扣留货物、物品、运输工具，致使当事人的合法权益受到损失的，应当依法承担赔偿责任。
Article 94 When inspecting inward and outward goods and articles, Customs shall compensate for the actual loss where it causes damage to goods and articles being inspected.
Article 95 Customs shall bear compensation liability when illegally detaining goods, articles and means of transport and rendering losses in legal rights and interests of the person concerned.
第九十六条 海关工作人员有本法第七十二条所列行为之一的，依法给予行政处分；有违法所得的，依法没收违法所得；构成犯罪的，依法追究刑事责任。
第九十七条 海关的财政收支违反法律、行政法规规定的，由审计机关以及有关部门依照法律、行政法规的规定作出处理；对直接负责的主管人员和其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任。
Article 96 Customs personnel shall be imposed upon administrative sanctions according to law where he has any of the acts listed in Article 72 of this Law; the illegal proceeds obtained therefrom shall be confiscated if there any; where the case constitutes a crime they shall be investigated for criminal liability according to law.
Article 97 Where fiscal income and expenses of a Customs breach laws and regulations, it shall be treated according to the provisions of laws and regulations by the auditing department and relevant departments; the person in charge which bearing direct responsibilities and other persons directly responsible shall be imposed upon administrative sanctions according to law; where the case constitutes a crime they shall be investigated for criminal liability according to law.
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