第九十二条 有以下所列情形之一的，海关可以当场作出行政处罚决定：
（一）当事人当场放弃陈述、申辩或者听证权利的;
（二）当事人当场进行陈述、申辩，经海关当场复核后，当事人或者其代理人接受复核意见。
当事人当场放弃陈述、申辩、听证的权利，或者当场进行陈述、申辩以及是否接受复核意见的情况，应当有书面记载，由当事人签字或者盖章确认。
当场作出行政处罚决定的，应当制发行政处罚决定书，并且当场送达当事人。
Article 92 Customs may make an administrative penalty decision on the spot under either of the following circumstances:
1) the party concerned has given up on the spot the rights to make a statement, a defense argument and apply for a hearing; or
2) the party concerned or the agent thereof accepts the Customs opinion after Customs makes an on-site reconsideration based on the statement and argument of the party concerned on the spot.
Situations where the party concerned has given up the rights to statement, argument and hearing on the spot, or where the party concerned has made his/her/its statement and argument on site, or where the party concerned accepts or does not accept the Customs opinion after reconsideration shall recorded in written form, which shall be signed or sealed by the party concerned for confirmation.
Where an administrative penalty decision is made on the spot, a written Administrative Penalty Decision shall be issued and served on the party concerned on the spot.
第九十三条 适用简单案件处理程序过程中，有下列情形之一的，海关不得当场作出行政处罚决定，应当按照一般程序规定办理：
（一）海关对当事人提出的陈述、申辩意见无法当场进行复核的；
（二）海关当场复核后，当事人对海关的复核意见仍然不服的；
（三）当事人当场依法向海关要求听证的；
（四）海关认为需要进一步调查取证的。
Article 93 In the course of applying a summary procedure, Customs shall not make any administrative penalty decision on the spot under any of the following circumstances:
(1) it is impossible for Customs to make a reconsideration on the spot in relation to the statement and argument made by the party concerned;
(2) the party concerned still dissents from Customs after Customs has made the reconsideration on the spot;
(3) the party applies to Customs on the spot for a hearing according to law; or
(4) Customs holds that further investigation and evidence collection is required.
上一篇：海关总署令第158号（《中华人民共和国海关进出口货物商品归类管理规定》）（中英对照）
下一篇：关于印发《2018年上海市普教系统教师国（境）外访学进修计划》的通知
微信公众号搜索“译员”关注我们，每天为您推送翻译理论和技巧，外语学习及翻译招聘信息。