第七十三条 收缴清单应当载明予以收缴的货物、物品、违法所得、运输工具、特制设备的名称、规格、数量或者重量等。有关货物、物品、走私运输工具、特制设备有重要、明显特征或者瑕疵的，办案人员应当在收缴清单中予以注明。
第七十四条 收缴清单由办案人员、被收缴人或者其代理人签字或者盖章。
被收缴人或者其代理人拒绝签字或者盖章，或者被收缴人无法查清但是有见证人在场的，应当由见证人签字或者盖章。
没有被收缴人签字或者盖章的，办案人员应当在收缴清单上注明原因。
根据海关行政处罚实施条例第六十二条第一款第（四）项的规定而制发的收缴清单应当公告送达。
Article 73 The seizure list shall bear clearly the names, specifications, quantities or weights, and so on, of the seized goods, articles, illegal gains, means of transport or specially made equipment. If the goods, articles, illegal gains, means of transport or specially made equipment carry any obvious and important characteristics or blemish, the officers shall note them down clearly in the seizure list.
Article 74 The seizure list shall be signed or sealed by the officers and the person from whom the seizure has been made or the agent thereof.
Where the person from whom the seizure has been made or the agent thereof refuses to sign or seal, or the person from whom the seizure has been made cannot be traced but there is a witness present on the scene, the seizure list shall then be signed or sealed by the witness instead.
The officers shall note in the seizure list the reason(s) for the absence of the signature or seal of the person from whom the seizure has been made.
The seizure list issued according to item (4) of the first paragraph of Article 62 of the Regulations on Implementing Customs Administrative Penalty shall be served by public announcement.
第五章 行政处罚决定的执行
第七十五条 海关作出行政处罚决定后，当事人应当在行政处罚决定书规定的期限内，予以履行。
海关对当事人依法作出暂停从事有关业务或者执业、撤销其注册登记、取消其报关从业资格等行政处罚决定的执行程序，由海关总署另行制定。
第七十六条 当事人确有经济困难向海关提出延期或者分期缴纳罚款的，应当以书面方式提出申请。
海关收到当事人申请延期、分期执行申请后，应当在10个工作日内作出是否准予延期、分期缴纳罚款的决定，并且制发通知书送达申请人。
海关同意当事人延期或者分期缴纳的，应当及时通知收缴罚款的机构。
Chapter V Execution of Administrative Penalty Decision
Article 75 Once Customs makes an administrative penalty decision, the party concerned shall execute the decision within the time limit set in the written Administrative Penalty Decision.
Execution procedures for decisions of administrative penalties such as suspension of engagement in the relevant business, suspension of practicing in Customs declaration business, deregistering of the Customs registration record and disqualifying of the Customs declaration qualification shall be formulated by the General Administration of Customs separately.
Article 76 The party concerned that is in economic difficulties may apply in writing for postponing the payment of the fine imposed or paying the fine by installments.
Upon receipt of such an application for postponement or installments, Customs shall make an approval or disapproval decision within 10 working days, issue a written notification and serve it on the applicant. Where Customs has approved the application for postponement or installments, it shall notify in time the organization collecting the fine.
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