*9条 为了严肃处理违反进出口许可证管理制度的案件，保证进出口许可证管理制度的有效实施，依照《中华人民共和国海关法》、《中华人民共和国进口货物许可证管理制度暂行条例》和《中华人民共和国海关法行政处罚实施细则》，制定本法规。
　　第二条 伪造进、出口货物许可证，企图蒙混进口或出口货物的，没收货物，并处货物等值以下、百分之三十以上的罚款，情节严重的，依法追究刑事责任。
　　第三条 伪报进出口货物品名、规格等，借以逃避进口许可证管理的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款；借以逃避出口许可证管理的，没收货物，或责令退运，不准出口，并处货物等值百分之三十以下、百分之十以上的罚款。
　　将一般贸易项下实行进口许可证管理的商品伪报为来料加工、进料加工或以其他名义进口，借以逃避进口许可证管理的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款。
　　进口少报多进，出口少报多出许可证管理商品的，除没收多进或多出的货物（有溢短装法规的除外），并处有关货物等值百分之三十以下、百分之十以上的罚款。
　　在非许可证管理商品中混藏许可证管理商品的，没收许可证管理商品，并处有关货物等值百分之三十以下、百分之十以上的罚款。
　　第四条 涂改进口许可证品名、规格、数量、有效期等内容的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款；涂改出口许可证品名、规格、数量、有效期等内容的，没收货物，并处货物等值百分之三十以下、百分之十以上的罚款。
　　对非法冒用进出口许可证的，其进出口货物按前款法规处理。
　　第五条 申报进口属于许可证管理的商品，不能提交有关许可证的，没收货物或责令退运，如按海关法规期限补交进口许可证的，处货物等值百分之三十以下、百分之五以上的罚款；申报出口属于许可证管理的商品，不能提交有关许可证的，没收货物或责令退运。
　　第六条 经海关同意具保放行，在法规期限内不能补交许可证，如属于无证进出口，骗取海关具保放行的，处没收货物或追缴货物等值价款，如属超期交验的，处货物等值百分之三十以下、百分之五以上的罚款。
　　第七条 来料加工、进料加工合同项下进口的料、件和加工的成品、半成品，经主管部门批准转内销处理的，应视为一般进口货物，其中属于许可证管理的商品，应按法规补领进口许可证。不能补交进口许可证的，处货物等值以下，百分之十以上的罚款；未经主管部门批准擅自内销的，没收货物或追缴内销货物的等值价款，可以并处有关货物等值以下、百分之三十以上罚款，或者应缴税款三倍以下、一倍以上的罚款。前款所涉及的料、件、成品、半成品，属于国家限制进口的机电产品的，按第八条法规处理。
　　第八条 来料加工、进料加工合同项下进口的国家限制进口的机电产品料、件和加工的成品、半成品，转为内销处理的，应视为一般进口货物，按法规补领进口许可证，不能补交进口许可证的，没收货物或追缴内销货物的等值价款，可以并处有关货物等值以下、百分之三十以上的罚款或者应缴税款三倍以下、一倍以上的罚款。
　　第九条 故意采取分签合同、分口岸或分批进口的方式，逃避许可证管理，证据确凿的，视情节分别按走私或违反海关监管法规论处。
　　以维修为名进口汽车、家用电器等国家限制进口商品的零配件，直接组装整车、整机证据确凿的，按前款法规处理。
　　第十条 对违反进出口许可证管理制度，进口高档消费品或国家限制进口的机电产品，出口国家紧缺物资的，从重处罚。
　　第十一条 对各级经贸管理部门违反法规的授权范围或不按进出口许可证管理制度法规签发的许可证，海关有权不予受理，有关货物不准进口或出口。
　　第十二条 对违反进出口许可证管理制度的其他行为，由海关按本法规的原则和其他有关法规处理。
　　第十三条 本法规所列行为构成走私罪的，应移送司法机关依法追究有关当事人的刑事责任。
　　第十四条 本法规自一九八九年二月一日起施行。
　　PROVISIONS FOR THE PUNISHMENT OF OFFENSES AGAINST THE IMPORT ANDEXPORT LICENCE CONTROL SYSTEM
　　（Promulgated on January 25， 1989）
　　　　Whole Doc.
　　Article 1
　　 The Provisions are formulated in accordance with the CustomsLawof the People's Republic of China, the Interim RegulationsofthePeople's Republic of China on the Licence Control System for Import Goods, andthe Rules for the Implementation of Administrative Penalty undertheCustoms Law of the People's Republic of China with aviewtodealingseriously with offenses against the import and exportlicencecontrolsystemand ensuring the effective implementation of this system.
　　Article 2
　　 Any attempt to smuggle in or out goods through the forgery ofimport or export licences shall be punished by confiscating the goods and afine equivalent to 30 percent or more of, but not more than, the valueofthe goods; serious cases shall be dealt with by court in accordancewiththe criminal law.
　　Article 3
　　 Misreporting the names, specifications, etc.Ofimportandexport goods in order to evadeimportlicencecontrolshallbepunishedby confiscating the goods and a fine equivalent to at least 10 percent but no more than 30 percent of the value of the goods;ifthemisreportingis designed to evade export licence control, the goods shall beconfiscated, ordered to be returned or banned from export in addition to theaforesaid fine.
　　 Evading import licencecontrolbymisreportinggoodsundersuch controlasclient-suppliedorothermaterialsbeing imported for fulfilment of processing orders or in other namesshallbepunishedby confiscating the goods and a fine equivalent to at least 10 percent but no more than 30 percent of the value of the goods.
　　 Importing or exporting more licence-controlled goods than theamount reported shall be punished by confiscating thegoodsinexcessofthe reported amount (except those for which there areoverfloworshortfall provisions), together with a fine equivalent to at least 10 percent but no more than 30 percent of the value of the said goods.
　　 Concealinglicence-controlledgoodsamonggoodsnotsubjectto licence control shall be punished by confiscatingthelicence-controlled goods and a fine equivalent to at least 10 percent butnomorethan30 percent of the value of those goods.
　　Article 4
　　 Altering the content,suchasnames,specifications,amountsor periods of validity, of an import or export licence shall bepunishedby confiscating the goods and a fine equivalent to at least 10 percent but no more than 30 percent of the value of the goods.
　　 In cases of illegally using the import or export licencesissuedto others, the goods being importedorexportedshallbedealtwithin accordance with the provisions of preceding clauses.
　　Article 5
　　 In case of failure toproducetherelevantlicenceindeclaring licence-controlled import goods, the goods shall be confiscated or ordered to be shipped back, or, if the import licence islatersubmittedwithin the time-limit set by Customs, afineshallbeimposedatanamount equivalent to at least 5 percent but no more than 30 percent of th*ue of the goods; in case offailuretoproducetherelevantlicencein declaring licence-controlled export goods, the goods shall beconfiscated or ordered to be shipped back.
　　Article 6
　　 In case the goods are cleared by Customs throughthesigningofa guaranty, but no licence is produced within the prescribed time-limit, the goods shall be confiscated or an amount equivalent toth*ueofthe goods shall be paid as penalty, if the case proves to be afraudbecause there is no licence at all; or a fine equivalent to at least 5 percent but no more than 30 percent of the value of the goods shall be imposed, if the case proves to be one ofdelayandthelicenceisfinallyproduced.
　　Article 7
　　 When client-supplied andothermaterialsandpartsimportedfor fulfilment of processing orders and the finished andsemi-finishedgoods produced therefrom are sold on the domestic market withtheapprovalof the competent authorities, they shall be regarded as ordinary imports and, for those subject to licence control, import licences shallbesubmitted retroactively in accordance withtherelevantprovisions.Incaseof failure to produce the import licences, a fine equivalent to atleast10 percent of but no more than the value of the goods shallbeimposed;in case the sales are not approved by the competentauthorities,thegoods shall be confiscated or an amount equivalent to th*ueofthegoods sold on the domestic market shall be paid as penalty, and afinemaybe imposed at the same time, which shall be equivalent to at least 30 percent of but no more than the value of the goods or equivalenttoatleast2 times but no more than 4 times the amount of the tax that should be paid.
　　 If the aforesaid materials, parts, finished goodsandsemi-finished goods are in the category of machineryandelectricalapplianceswhose import is restricted by the State, they shall be dealt with inaccordance with the provisions of Article 8.
　　Article 8
　　 When client-supplied andothermaterialsandpartsimportedfor fulfilment of processing orders and the finished andsemi-finishedgoods produced therefrom, which are in the category of machinery andelectrical appliances whose import is restrictedbytheState,aresoldonthe domestic market, they shall be regarded asordinaryimportsandimport licences shall be submitted retroactively in accordance with therelevant provisions. In case of failure to produce the import licences,thegoods shall be confiscated or an amount equivalent to th*ueofthegoods sold on the domestic market shall be paid as penalty, and afinemaybe imposed at the same time, which shall be equivalent to at least 30 percent of but no more than the value of the goods or equivalenttoatleast2 times but no more than 4 times the amount of the tax that should bepaid.
　　Article 9
　　 Anyone who has been provedconclusivelyashavingevadedlicence control by deliberately signing separate contracts or byimportinggoods from different ports or in different instalments shall be penalized on the merit of each case according totheprovisionsforthepunishmentof smuggling or offenses against Customs supervision and control.
　　 Anyone who has been proved conclusively to haveimportedpartsand components allegedly for the maintenance of motorvehiclesorhousehold electrical appliances whose import is restricted by the State, and in fact have used them to assemble complete motor vehicles or household electrical appliances shall be dealt with in accordance with theprovisionsofthe preceding paragraph.
　　Article 10
　　 Anyone who has imported high-grade consumergoodsormachineryor electrical appliances whose import is restrictedbytheState,orhas exported materials in short supply in the country,inviolationofthe import and export licencecontrolsystemshallbepunishedseverely.
　　Article 11
　　 In case any licences are signed byforeigneconomicrelationsand trade departments at various levels that haveexceededtheirprescribed terms of reference or are inconformable to the import andexportlicence control system, the Customs shall have the right to reject theselicences and forbid the import or export of the goods concerned.
　　Article 12
　　 Other offenses against the import and export licencecontrolsystem shall be dealt with by the Customs in accordance withtheprinciplesof these Provisions and other pertinent provisions.
　　Article 13
　　 If any of the offenses listed in these Provisions constitutes a crime of smuggling, the case shall be transferredtothejudicialdepartment where the parties concerned shall be tried according to law.
　　Article 14
　　 These Provisions shall come into effect on February 1, 1989.