CUSTOMS LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted on January 22, 1987 at the 19th session of the Standing Committee
of the 6th National People's Congress)

SUBJECT: CUSTOMS; IMPORT EXPORT

ISSUING-DEPT: STANDING COMMITTEE OF PEOPLE'S CONGRESS

ISSUE-DATE: 01/22/1987

IMPLEMENT-DATE: 07/01/1987

LENGTH: 5666 words

TEXT:

CHAPTER I GENERAL PROVISIONS

[Article 1] This Law has been formulated with a view of safeguarding national
sovereignty and interests, strengthening Customs control, promoting exchanges in the
areas of economy, trade, science, technology and culture with foreign countries and
protecting the construction of socialist modernization.

[Article 2] The Customs of the People's Republic of China is a state organ responsible
for the control over inbound and outbound activities through the Customs territory.
The Customs shall, in accordance with this Law and other related laws and
regulations, exercise control over the inbound and outbound means of transport,
goods, traveller's luggage, and postal items and other articles (hereinafter referred to
as inbound and outbound means of transport, goods and articles); collect Customs
duties and other taxes and fees; prevent smuggling; compile Customs statistics and
deal with other Customs affairs.

[Article 3] The State Council establishes the Customs General Administration to

govern uniformly all Customs in the country.

The State establishes the customs at the ports open to foreign countries and other
localities where Customs affairs are concentrated. Administratively Customs offices
are not subordinate to the government administration of various levels.
The local Customs shall perform its functions and exercise its powers independently
and be accountable only to the Customs General Administration.

[Article 4] The Customs is invested with the following powers:

(1) To check the inbound and outbound means of transport, examine inbound and
outbound goods and articles; to detain those in violation of this Law or other related
laws and regulations;

(2) To verify the papers and identifications of inbound and outbound personnel; to
interrogate those suspected of violating this Law or other related laws and regulations,
and to investigate their illegal activities;

(3) To examine or make copy of contracts, invoices, accounts, bills, records,

documents, business letters, tape recordings, video recordings and other data which
are related to the inbound and outbound means of transport, goods and articles; to
detain those connected with the means of transport, goods and articles which are
involved in violations of this Law or other laws and regulations;

(4) To search the means of transport suspected of smuggling and storage places
suspected of concealment of smuggled goods and to search those persons suspected of
smuggling within the Customs surveillance zone and specified border and coastal
areas near a Customs office. Upon the approval of the director of the Customs house,
to detain the suspected smuggler and hand him over to the judicial organ. The
duration of detention shall not exceed 24 hours under normal circumstances, but it
may be extended to 48 hours in special cases.

The range of the specified border and coastal areas shall be defined by the Customs
General Administration in conjunction with the Ministry of Public Security and
provincial governments concerned.

(5) To pursue and seize those inbound and outbound means of transport, or persons
defying and escaping from Customs control, the pursuit of which may be continued
beyond the Customs surveillance zone or the specified nearby border and coastal
areas so that the transport means or persons in question may be booked and dealt with
according to the proper procedures.

(6) The Customs may be provided with fire arms for performing its duty. The rules
governing the bearing and using of fire arms by the Customs officer shall be drawn up
by the Customs General Administration in conjunction with the Ministry of Public
Security and approved by the State Council.

[Article 5] All inbound and outbound means of transport, goods, articles shall enter or
leave the country at places (points) where a Customs office is located. Where
temporary inbound or outbound passage at a place without a Customs office is
requested in a special case, permission shall have to be obtained from the State
Council or a department empowered by the State Council and the Customs formalities
shall be followed in accordance with relevent provisions of this Law.
[Article 6] Unless otherwise provided for, all import and export goods shall be
declared and their duties paid by declaration units which have been registered with the
Customs or by enterprises authorized to engage in import or export business. The
declarants of the above-mentioned units and enterprises shall be tested and approved
by the Customs.

The Customs formalities concerning declaration and duty payment of inbound and
outbound articles may be fulfilled by the owner or other person entrusted by the
owner as his agent.

The agent entrusted for Customs declaration purposes shall abide by all provisions of
this Law applicable to the owner.

[Article 7] All Customs officers shall abide by the laws and regulations, enforce the
law justly, be loyal to their duties and perform them in a manner as befits a public
service.

No units or individuals shall obstruct the Customs in performing its duties.

Where such obstruction occurs while the Customs officer performs his duty, the
public security organs and the troop of the People's Armed Police responsible for such
matters shall provide assistance.

CHAPTER II INBOUND AND OUTBOUND MEANS OF TRANSPORT

[Article 8] When inbound and outbound means of transport call at or intend to leave a
place where a Customs office is located, the carrier shall make an accurate
declaration, lodge or present papers and documents to the Customs and be subject to
Customs control.

All inbound and outbound means of transport that stop or berth at a place where a
Customs office is located shall not depart without prior approval by the Customs.

Before any inbound or outbound means of transport intends to move from one
Customs point to another, requirements for Customs control shall be met, Customs
formalities shall be followed and any deviation to foreign territory before it is cleared
by the Customs is prohibited.

[Article 9] Inbound means of transport pending declaration to the Customs after

entering the territory and outbound means of transport pending to leave the territory
after being cleared by the Customs shall both move along the route specified by the
competent communications organs or the Customs in case the communications organs
have no such specification.

[Article 10] The time of arrival or departure, the place of stay, any moving during
their stay and the time for loading or discharging the cargoes or articles of all inbound
and outbound vessels, trains and aircraft shall be notified in advance to the Customs
by the carrier or related communications and transport units.
[Article 11] The loading and discharging of inbound and outbound cargoes and
articles, the embarking and disembarking of inbound and outbound passengers from
or to the means of transport shall be carried out under Customs control.

Upon the completion of loading or discharging of such goods and articles, the carrier
shall submit to the Customs the delivery receipt and records containing the actual
situation.

Articles carried by the person embarking or disembarking the inbound and outbound
means of transport shall be declared to the Customs accurately and subject to Customs
examination.

[Article 12] While the inbound or outbound means of transport is being searched by
the Customs, the officer in charge of the carrier shall be present and the hatches of
holds and the doors of cabins, rooms and vehicles shall remain open as required by
the Customs. In case that smuggling is suspected, the compartment where smuggled
goods may be stored shall be dismantled and the goods or materials shall be removed.

Where deemed necessary, the Customs may dispatch officers to perform duties on
board the means of transport and the officer in charge of the carrier shall render the
necessary assistance or facilities.

[Article 13] Inbound means of transport of foreign registry and outbound means of
transport of domestic registry shall not have their ownership transferred or used for
other purposes before having gone through the Customs formalities and their Customs
duties paid.

[Article 14] Where inbound and outbound vessels and aircraft are also engaged in
transport of goods or passengers within the territory of China, Customs approval shall
be obtained and requirements for Customs control shall be satisfied.

Inbound or outbound means of transport that change over to transport inside the
territory of China shall go through the Customs formalities before hand as required.

[Article 15] Coastal vessels, fishing boats and special ships engaged in operation on
sea shall not carry, exchange, purchase, or transfer the ownership of inbound or
outbound goods and articles without prior Customs approval.

[Article 16] Where an inbound or outbound vessel or aircraft is forced to call or land
at places without a Customs office, or jettison or discharge goods at such places
owing to force majeure, the officer of the carrier in charge shall report the matter to
the nearby Customs without delay.

CHAPTER III INBOUND AND OUTBOUND GOODS

[Article 17] All the following goods shall be subject to Customs control: import goods
from the time of entering the territory of China till the completion of the Customs
formalities, export goods from the time the Customs declaration is made right up to
the time of leaving the territory, and goods in transit, transshipment and through
shipment from the time they enter the territory up to the time they leave the territory.
[Article 18] The consignee for import goods and consignor for export goods shall
make an accurate declaration, submit the import or export license and the relevant
papers and documents to the Customs. Without an import or an export license, goods
subject to import or export control by the State shall not be released. Details shall be
specified by the State Council.

Declaration with the Customs shall be made by the consignee for import goods within
14 days after the inbound means of transport declares its arrival and, unless specially
approved by the Customs, 24 hours before loading for export goods by the consignor.

Where the consignee of import goods fails to declare with the Customs within the
time limit mentioned above, a fee for delayed declaration shall be charged by the
Customs.

[Article 19] All import and export goods shall be subject to Customs examination.
While goods are being examined by the Customs, the consignee for import goods or
consignor for export goods shall be present and responsible for moving the goods,
opening and restoring the package. Where deemed necessary, the Customs may
examine, re-examine the goods or take samples in the absence of the consignee or
consignor. Upon the application of the consignee or consignor and being approved by
the Customs General Administration, import or export goods may be exempted from
examination.

[Article 20] Unless specially approved by the Customs, import and export goods shall
be released only upon endorsement by the Customs after duties have been paid or a
proper guarantee has been submitted.

[Article 21] Where the consignee fails to declare with the Customs within 3 months
from the date of declaration of the means of transport concerned, the goods shall be
taken over and sold off by the Customs. The balance of the proceeds of the sale after
deduction of expenses for transport, loading and discharging, storage, duties and
taxes, may be returned to the consignee within one year upon application. If a claim is
not made within the time limit, the money shall be turned over to the State Treasury.

For inbound goods, which are proven to have been misdischarged or over-discharged,
after being verified by the Customs, the necessary procedures for their reshipment
back to the original destination or for their import shall be undertaken by the officer
of the carrier in charge of the means of transport which carried them or the consignee
or the consignor of the goods within 3 months from the date of discharging from the
means of transport. The duration, when necessary, may be extended another 3 months
upon Customs approval. If the formalities are not accomplished with the time limit,
the goods shall be disposed of by the Customs in accordance with the preceding
provision.

In case that the above-mentioned goods are not suitable for storage over a long period
of time, they shall be disposed of before the time limit by the Customs according to
the actual situation.

Import goods abandoned by the consignee or the owner with a statement to that effect
shall be taken over and sold off by the Customs, and the proceeds of such sale, after
deducting the expense for transport, discharge, and storage, shall be turned over to the
State Treasury.

[Article 22] Goods that are imported or exported on a temporary basis and approved
by the Customs shall be taken out of or into the territory within 6 months. In special
cases, this time limit may be extended upon Customs approval.

[Article 23] The operation of the storage, processing, assembling and consignment
sales of the bonded goods shall be approved by the registered with the Customs.

[Article 24] Customs formalities for import goods shall be completed by the
consignee at the place where the goods entering the territory and for export goods, by
the consignor, at the place where the goods leave the territory.

Upon the application of consignee or consignor, and being approved by the Customs,
formalities for import goods may be completed at the place of destination, and for
export goods, at the place of departure, provided that these places have a Customs
office. The transport of such goods from one Customs to another shall comply with
the Customs control requirements. When deemed necessary, such conveyance shall be
done under the escort of a Customs officer.

Where goods entering or leaving the territory by electric cable, pipeline or other
specific modes of transport, the business units concerned shall make the declaration
with the designated Customs and complete the Customs formalities at regular
intervals.

[Article 25] All transit, transshipment and through-shipment goods shall be declared
with the Customs at the place where they enter the territory or are shipped out of the
territory within the specified time limit.

Where deemed necessary, the Customs may examine such goods.

[Article 26] Without Customs approval, goods under Customs control shall not be
opened, picked up, delivered, conveyed, replaced, repacked, mortgaged or transferred,
and their identifications or marks shall not be changed by any unit or person.

Seals affixed by the Customs shall not be opened or broken by any person without
Customs authorization.

The manager of warehouses and places which store the goods under Customs control
shall fulfill the formalities of keeping an account for the receipt and delivery in
accordance with the Customs provisions.

The storage of goods under Customs control at a place outside the Customs
surveillance zone shall be approved by the Customs and subject to Customs control.

[Article 27] Rules governing the inbound and outbound containers, rules governing
the salvage of inbound and outbound goods and sunken ships, rules governing import
and export goods under small-scale border trade and rules governing other inbound
and outbound goods not specified in this Law shall be drawn up by the customs
General Administration independently or in conjunction with the relevant department
under the State Council.

CHAPTER IV INBOUND AND OUTBOUND ARTICLES

[Article 28] Inbound and outbound luggage carried by individuals and inbound and
outbound articles sent by post shall be for personal use, in reasonable quantities and
subject to Customs control.

[Article 29] All inbound and outbound articles shall be accurately declared with the
Customs by the owner, and be subject to Customs examination.

Seals affixed by the Customs shall not be opened or broken by any person without
authorization.

[Article 30] The loading, unloading, conveyance and transit of inbound and outbound
mail bags shall be subject to Customs control, and a covering way bill shall be lodged
with the Customs by the units engaged in postal service.

The units engaged in postal service shall inform the Customs in advance of the time
for the opening and sealing of international mail bags; the Customs shall dispatch
officers to the spot to exercise control over the bags in time.

[Article 31] Inbound and outbound articles sent by post shall be delivered or handed
over only after they have been examined and released by the Customs.

[Article 32] Inbound or outbound articles registered with the Customs and temporarily
exempted from Customs duty upon approval shall be brought out or into the territory
again by the person on his own.

Persons passing through the territory shall not leave behind the articles they carry in
the territory without Customs approval.

[Article 33] Inbound and outbound articles that are abandoned by the owner with a
statement, unclaimed for which Customs formalities are not completed within the
specified time limit, or postal articles which can neither be delivered nor sent back,
shall be disposed of by the Customs in accordance with Article 21 of this Law.

[Article 34] Inbound and outbound articles intended for official or personal use by
foreign missions or personnel enjoying diplomatic privileges and immunity shall be
dealt with in accordance with the Regulations on Diplomatic Privileges and Immunity
of the People's Republic of China.

CHAPTER V CUSTOMS DUTIES

[Article 35] Unless otherwise provided for in this Law, Customs duties shall be
collected in accordance with the Import and Export Tariff (schedules) on goods
permitted to be imported or exported and articles permitted to enter or leave the
territory. The Tariff shall be made public.
[Article 36] The consignee of import goods, the consignor of export goods and the
owner of inbound and outbound articles are obligatory Customs duty payer.

[Article 37] The obligatory duty payer of import or export goods shall pay the amount
levied within 7 days following the date of issuance of the duty memorandum. At the
expiration of this time-limit, a fee for delayed payment shall be collected by the
Customs. Where the delay exceeds 3 months, the Customs may either instruct the
guarantor to pay the duty or sell off the goods for compensation. When deemed
necessary, the Customs may request the bank to deduct the amount of duties from the
deposits of the guarantor or the obligatory duty payer.

The payment of duty on inbound or outbound articles shall be made by the obligatory
duty payer prior to their release.

[Article 38] The price for duty assessment of import goods shall be the normal CIF
price, which shall be recognized by the Customs; the price for duty assessment of
export goods shall be the FOB price, which shall be recognized by the Customs,
minus the export duty. Where the CIF or FOB price can not be ascertained, the price
for duty assessment shall be estimated and fixed by the Customs.

[Article 39] Duty reduction or exemption shall be granted for the import and export
goods and inbound and outbound articles listed below:

(1) Advertising matters and trade samples of no commercial value;

(2) Materials by foreign governments or international organizations;

(3) Goods suffering damage or loss prior to Customs release;

(4) Articles of a quantity or value below the fixed limit;

(5) Other goods and articles enjoying duty reduction or exemption in accordance with
the laws and regulations;

(6) Goods and articles enjoying duty reduction or exemption in accordance with the
international treaties to which the People's Republic of China is either a contracting or
an acceding party.

[Article 40] Duty reduction or exemption shall be granted to goods imported or

exported by the Special Economic Zones and other specified areas, and by Sino-
foreign joint ventures, contractual joint ventures and wholly foreign-owned
enterprises, and to goods imported or exported for specific purposes, and to materials
donated for public welfare. The State Council will specify the exact items and enact
rules on such reduction and exemption.

The State Council or the department empowered by the State Council shall also
specify the duty reduction or exemption items of small-scale border trade and draw up
detailed rules on such reduction or exemption.
[Article 41] All import goods and articles to which duty reduction or exemption is
granted in accordance with the preceding article shall be used only in specified areas
and enterprises and for specific purposes. They shall not be utilized otherwise unless
Customs approval is obtained and duties duly paid.

[Article 44] Upon discovery of a short-or non-payment of Customs duty on import or

export goods, or inbound or outbound articles after their release, the Customs shall
collect the money payable from the obligatory duty payer within 1 year of the
previous duty payment or the release of the goods or the articles. If the short-or non-
payment of the duty is due to a breach of the Customs regulations by the obligatory
duty payer, the Customs is entitled to recover the unpaid duty within 3 years.

[Article 45] Where an over-levy of duty is discovered, the Customs, shall refund the
money without delay; the duty payer is entitled to ask the Customs for the refunding
within 1 year of the date of duty payment.

[Article 46] Where the obligatory duty payer is involved in a dispute over duty
payment with the Customs, he shall first make the payment of the duty and then apply
to the Customs in writing for a reconsideration of the case within 30 days of the
issuance of the duty memorandum. The Customs shall reach a decision within 15 days
after receipt of the application. In case the obligatory duty payer still has objection
against the decision, he is entitled to apply to the Customs General Administration for
a reconsideration of the case within 15 days after receipt of the decision. If the
decision of the Customs General Administration is still considered unacceptable, the
obligatory duty payer may take legal action at the People's Court within 15 days after
receipt of the decision.

CHAPTER VI LEGAL RESPONSIBILITIES

[Article 47] Any one of the following acts to evade Customs control constitutes a
crime of smuggling:

(1) To transport, carry or send by post into or out of the territory drugs, weapons and
counterfeit currencies which are prohibited by the State from importation or
exportation; to transport, carry or send by post obscene objects into or out of the
territory aiming at commercial gain or dissemination, or to transport, carry or send by
post out of the territory precious cultural relics which are prohibited by the State from
exportation;

(2) For the purpose of commercial gain, to transport, carry or send by post into or out
of the territory the goods or articles which are not listed above but also prohibited by
the State from importation or exportation, and goods and articles in relatively large
quantities or of relatively high value which are restricted by the State from
importation or exportation or subject to Customs duties in accordance with laws and
regulations;

(3) To sell without Customs approval and payment of duties, the bonded goods
imported upon special permission or goods enjoying specified duty reduction or
exemption in relatively large quantities or of relatively high value.
Any armed smuggling of goods and articles or resistence by violence to Customs
examination over smuggled goods and articles constitutes a crime of smuggling,
regardless of the quantity or value of the goods and articles involved.

Criminal sanctions imposed by the People's Court on persons guilty of smuggling

shall include a fine and confiscation of the smuggled goods and articles, the means of
transport carrying them and illegal incomes obtained therefrom.

Where an enterprise, an undertaking, a government department or a social

organization commits a crime of smuggling, criminal sanctions shall be imposed on
the person in charge and the person directly responsible for the offence by the judicial
organ, a fine and confiscation of the smuggled goods and articles, the means of
transport carrying them and the illegal incomes obtained therefrom may also be
imposed on such unit.

[Article 48] If the smuggled goods and articles involved in one of the acts listed under
2 and 3 of Article 47 of this Law are not large in quantity, nor high in value or where
the carrying or sending by post of obscene objects into or out of the territory does not
yet constitute a crime of smuggling, the Customs, while confiscating the goods,
articles or illegal incomes obtained therefrom, may at the same time impose a fine on
the person concerned.

[Article 49] Any of the following acts shall be dealt with as a crime of smuggling and
punishable in accordance with the provisions of Article 47 of this Law:

(1) To purchase directly and illegally from the smuggler articles which are prohibited
by the State from importation, or to purchase directly and illegally from the smuggler
other smuggled goods and articles in relatively large quantities or of relative high
value.

(2) To transport, purchase or sell on coastal or territorial waters articles which are
prohibited by the State from importation and exportation, or transport, purchase or sell
without legal certification goods and articles which are restricted by the State from
importation or exportation in relatively large quantities or of relatively high value.

Where an act listed above does not yet constitute a crime of smuggling, the provisions
concerning punishments under Article 48 shall be applied.

[Article 50] Any individual who carries or sends by post articles for personal use into
or out of the territory in a quantity exceeding the reasonable limit and fails to declare
them to the Customs shall be made to pay the duties and a fine.

[Article 51] A penalty may be imposed for any of the following acts which violate the
regulations on Customs control:

(1) For a means of transport, to enter or leave the territory at a place without Customs
office;

(2) Failure to inform the Customs of the arrival and the departure time of the means of
transport and the place of its intended stay or any change of the place during its stay;
(3) Failure to declare to the Customs accurately the import and export goods and the
transit, transshipment and through goods;

(4) Failure to submit to the checking and examination by the Customs of the means of
transport, goods and articles in accordance with relevant regulations;

(5) For an inbound or outbound means of transport, to load or unload inbound or

outbound goods and articles, or to embark and disembark passengers without Customs
approval;

(6) For an inbound or outbound means of transport staying at a place where a

Customs office is located, to leave without Customs approval;

(7) For inbound or outbound means of transport intended from one place having a
Customs office to another place having a Customs office, to move out of the territory
or to a point in the territory where there is no Customs office before completing the
clearance formalities and obtaining the Customs approval.

(8) For an inbound and outbound means of transport, to engage concurrently in, or
change to, water transport within the territory without Customs approval;

(9) For an inbound or outbound vessel or aircraft which by force majeure stops or
lands at a place without a Customs office, or jettisons or discharges the cargo in the
territory, to fail to report to the Customs nearby without a valid reason;

(10) To open, pick up, deliver, forward, replace, repack, mortgage or transfer goods
that are under Customs control without Customs approval;

(11) To open or damage sales affixed by the Customs;

(12) Violations of other Customs control regulations contained in this Law that result
in failure or suspension of Customs control over inbound and outbound means of
transport, goods and articles.

[Article 52] All smuggled goods and articles, the smuggling means of transport
employed in the smuggling and the illegal incomes therefrom which are confiscated
by the order of the People's Court or by the decision of the Customs together with the
fines paid shall be turned over to the State Treasury. It shall be the Customs to deal
with and turn over to the State Treasury in accordance with the regulations of the
State Council, all smuggled goods and articles and the means of transport confiscated
by the order of the People's Court and the decision of the Customs.

[Article 53] Where the person concerned objects to the Customs decision of
punishment, he may apply for reconsideration of the case either to the Customs
making the decision or to one at a higher level, within 30 days after receipt of the
notification of punishment or 30 days after the punishment is made public in case it is
impossible to send such notification. If the person concerned finds the decision
reached after the reconsideration still unacceptable, he may take his case to the
People's Court within 30 days after receipt of the decision. The person concerned may
also take his case directly to the People's Court within 30 days after receipt of the
notification of punishment or 30 days after the punishment is made public. If the
person concerned refuses to carry out the Customs decision and fails to apply for a
reconsideration of the case to the People's Court within the time-limit, the Customs
making the decision may confiscate the deposit of the person concerned, sell off his
goods, articles and means of transport detained, or apply to the People's Court for an
injunction to enforce the execution of the decision.

[Article 54] Any damage to any inbound and outbound goods or articles caused by
Customs examination, the actual loss shall made up by the Customs.

[Article 55] Any criminal responsibility shall be prosecuted in accordance with

Article 155 of the Criminal Law of the People's Republic of China in case the
Customs personnel divide up the confiscated smuggled goods and articles among
themselves.

No Customs personnel shall purchase confiscated smuggled goods and articles. Those
who have done so shall be made to return the goods and articles, and may be subject
to disciplinary actions.

[Article 56] Disciplinary actions shall be imposed on those Customs personnel who
abuse their power and intentionally create difficulties or procrastinate the control and
examination; disciplinary or legal actions shall be taken on those who practice graft,
neglect their duties or indulge in smuggling, depending on the seriousness of the case.

CHAPTER VII SUPPLEMENTARY PROVISIONS

[Article 57] Terms used in this Law are defined as follows:

The term "inbound and outbound means of transport" means various vessels, vehicles,
aircraft and animals which enter or leave the territory for carrying passengers, goods
and articles.

The term "transit, transshipment and through goods" means goods which come from a
place outside the territory and pass through the territory en route to a place outside the
territory. Among them, "transit goods" are those passing through the territory by land,
transshipment goods" are those only changing the means of transport at a place having
a Customs office and without passing through the territory by land, and "through
goods" are those carried into and out of the territory by the same vessel or aircraft.

The term "goods under Customs control" means import and export goods enumerated
in Article 17 of this Law, transit goods, transshipment goods, through goods,
temporary import and export goods, bonded goods and other inbound and outbound
goods for which Customs formalities have not been completed.

The term "bonded goods" means goods which have entered the territory with
formalities of duty payment being exempted upon Customs approval and will be
reshipped out of the territory after being stored, processed or assembled in the
territory.
The term "Customs surveillance zone" means exports, railway and highway station,
airports, border passes and international postal matter exchanges for which a Customs
office is provided, other places where Customs control is conducted and places
without a Customs office but have been approved by the State Council as a point of
entry or exit.

[Article 58] The customs shall reward individuals or units providing information or
assistance which is helpful for the exposing of offences against this Law; the
identities of such individuals or units shall be kept strictly confidential by the
Customs.

[Article 59] Rules governing the control over the means of transport, goods and
articles of other parts of the territory entering or leaving the Special Economic Zones
and other specially designated areas shall be enacted by the State Council.

[Article 60] Detailed rules and regulations for the implementation of this Law shall be
drawn up by the Customs General Administration and be put into force after being
approved by the State Council.

[Article 61] This Law shall enter into force on July 1, 1987, on which date the
Provisional Customs Law of the People's Republic of China promulgated on April 18,
1951 shall be abrogated.