苏州市人力资源和社会保障局


苏州市人力资源和社会保障局2010年政府信息公开工作年度报告


2010年，苏州市人力资源和社会保障局以党的十七届四中全会、十七届中央纪委四次全会精神为指导，在市政务公开领导小组的统一部署下，认真贯彻落实《中华人民共和国政府信息公开条例》、《苏州市政府信息公开规定》以及市委办公室、市政府办公室印发的《苏州市2010年政务公开工作实施意见》等文件，结合部门职能，围绕中心服务大局，积极主动开展政府信息公开工作，及时公开我市人才开发引进、就业创业扶持政策、社会保障等惠民政策落实情况，大力推进行政权力网上公开透明运行，在完善机制上取得了新进展，在改进服务上取得了新突破，在促进本部门自身建设上取得了新成效。根据要求，现将我局2010年度政务公开工作情况总结报告如下：
一、加强领导，确保政务公开工作顺利推进
我局及时成立了局政务公开领导小组和行政权力网上公开运行领导小组，局党委书记、局长王庆华同志任组长，分管副局长任领导小组办公室主任，各直属单位一把手列入领导小组成员，形成了齐抓共管的工作格局，有力推动了全局政务公开工作。我局将政务公开工作列入重要议事日程，定期听取工作汇报，认真研究重大事项，及时解决工作中遇到的问题。政务公开工作领导小组及其办公室充分发挥组织协调、沟通信息、规划指导、调查研究、督促检查的职能作用，加强对局机关、局直属单位政务公开和行政权力网上公开运行情况的动态管理。同时注重充分发挥政务公开综合效应，把政务公开与政府职能转变、机关作风建设、廉政建设紧密结合起来，不断推动机关自身建设和管理创新，基本实现政务公开的规范化、制度化和法制化，有力提升了政务公开工作水平，为实现我市经济又好又快发展服务。目前，我局政府信息公开工作已形成统一受理、统一办理、规范服务的工作流程，政府信息公开咨询、申请以及答复工作顺利开展。
1.以政务公开促进政府职能转变。积极采取多种政务公开措施，强化经济社会事务宏观管理职能。重点抓好“三个结合”：一是与政府机构改革相结合。在新一轮机构改革中，我局由原市人事局与市劳动和社会保障局合并组建而成，按照精简高效要求，及时协助市编办制定了“三定方案”，合理界定了部门职能及各处室职能；进一步理顺并依法公开部门与所属事业单位、社团法人等权责关系，更大程度地发挥市场在资源配置中的基础性作用。二是与各项业务工作相结合。把公开理念贯穿于行政决策、执行、监督的各个环节，体现在业务工作的各个方面。三是与电子政务建设相结合。充分发挥电子政务发展快、信息化程度高的优势，扩大网上办事范围，进一步提高办事效率，逐步实现行政管理的信息化、电子化。
2.以政务公开促进机关作风改进。通过公开行政许可和公开服务的标准、程序、时限、结果和服务承诺，提高工作效率和服务水平；通过清理并向社会公开行政执法等事项，明确权力来源、行使权限、责任追究等内容，推动行政机关及其工作人员转变施政方式、管理方法和办事作风，提高依法行政水平；通过强化勤俭节约，严格管理和规范行政机关的职务消费和公务支出。
3．以政务公开促进廉政建设。围绕容易滋生腐败的重要部位和环节，积极落实惩治预防腐败体系建设的各项措施，认真查找行政许可、执法监督、政府采购等公共资源交易和行政权力运行过程中的风险点，把政务公开的要求贯穿其中，从源头上预防治理腐败，有效防止权力失控、决策失误和行为失误。
二、规范操作，建立完善政务公开长效工作机制
我局紧紧围绕“人才优先、民生为本”工作主线和建设“高端领军和职业技能人才的集聚地区、就业和社会保障城乡一体化的示范地区和劳动人事关系协调发展的和谐地区”工作目标，按照“公开是原则，不公开是例外”要求，及时制定下发了《局政务公开制度》和《关于加强全市人力资源和社会保障政务信息工作的通知》，在“深化、完善、创新、提高”基础上，主动扩大公开范围，拓展公开形式，通过多种媒体、多种形式、多种渠道，积极采取平面与立体相融的全方位、多角度方式，大力开展政务公开工作，进一步提高政务公开水平，得到了社会各界的肯定。
1．适时调整政府信息公开栏目内容。新机构合并组建后，我局根据机构改革和“三定方案”实施后的变化，在整合“苏州人力资源和社会保障网”主网的基础上，及时调整完善政府信息公开目录，分设了信息公开指南、信息公开制度、机构概况、年度报告、规划计划、业务工作、行政权力、依申请公开栏目，还下设了“苏州人才市场”、“苏州人力资源”和“苏州社保中心”等子网，扩大了信息公开容量。2010年我局在苏州政府门户网站“中国苏州网” 主动公开政府信息108条，在苏州人力资源和社会保障网首页“政府信息公开栏目”主动公开政府信息108条，其中全文电子化达100%。在主动公开的信息中，政策法规类的信息14条，占12.3%；属于本部门业务类信息15条，占13.9%；动态信息79条，占73.1%。
2．及时公开发布各项政策性规范性文件。我局将2010年应当主动公开的政府信息，主要是涉及人才开发、就业创业、职业培训、社会保障、劳动关系协调等方面的政策性规范性文件，均在信息形成10个工作日内将纸质文本原件二份、电子文本一份报送市现行文件查阅中心，主动向社会公开，全年共报送10件。与此同时，我局主动及时做到对就业创业扶持政策、岗位需求、技能培训、社会服务、社保基金、基本养老保险、失业保险的管理使用等保障改善民生的政策落实情况对外公开。
3.着力加强政务信息采编发布工作。一是建立健全覆盖各市区、局各处室和直属单位的政务信息员队伍，及时召开政务信息工作会议，全面明确政务信息报送要求、队伍建设和考评机制等。2010年共组织撰写《苏州人力资源和社会保障信息》123篇，名列机关各部门前三位。二是将苏州劳动保障网首页上的“政府信息公开目录”栏目中的机构概况、政策法规、规划计划、业务工作、行政权力、其他等六个类别的内容更新任务具体落实到相关处室，要求各关相处室将所有新生成的政府信息公开相关内容于5个工作日内提交局办公室，局办公室于2个工作日内审核后在0A中交由信息中心，信息中心于2个工作日完成上网。三是以“报上见文、视屏有影、电台有声”为宗旨，重点围绕公务员招录、校企合作博览会、医疗保险新政、社会保险关系转移、劳动合同管理等社会热点问题进行公开宣传。由局领导带队，在市纪律检查委员会、市委宣传部等部门与苏州广播电视总台联合举办的“政风行风热线”做节目，通过“政风行风热线”直接与市民群众对话，答复市民群众提出的问题；局主要领导亲自到“市民大讲堂”作报告，面对面向市民群众宣讲人力资源和社会保障政策；在《城市商报》开辟人力资源社保资讯专版24期；建立健全新闻发布制度，与多家新闻媒体保持良好的合作关系，今年以来邀请新闻媒体参与重大活动进行新闻报道达25次，发布书面新闻通稿达到40余篇。四是利用人力资源和社会保障“金保工程”四级网络、12345和12333热线电话、电子触摸显示屏、手机信息等，为社会公众了解我市人力资源和社会保障政务信息提供便利途径。
4．妥善处理答复依申请公开。我局注重妥善处理依申请公开，按照《条例》和国务院办公厅《关于做好政府信息依申请公开工作的意见》，探索建立公共利益评估机制，对申请人的申请事项进行科学合理评估，依法妥善处理涉及敏感问题的政府信息公开申请，建立健全相关台帐资料，防止公开不当危害公共利益，切实提高依申请公开的回复质量。2010年我局受理政府信息公开申请1件。
5．积极完善内部规章制度建设。我局对照“三区三城”建设和创建国家创新型试点城市的要求，认真梳理原人事局和原劳动保障局制定的各类内部规章制度，坚决废止那些不适应新形势、新任务要求，影响、阻碍经济社会发展的规章制度，并根据新形势、新任务，建立、修订和完善内部规章制度32个，汇编成册；我局新组建后，还及时编印了人力资源和社会保障政策业务培训材料，对局机关公务员和局直属单位领导进行了培训，分为12课，共培训1000多人次。通过多种形式，将现行有效的内部规章制度和政策业务对内公开，积极探索在机关内部建立科学合理、便于操作的监督制约机制。
三、创新形式，大力推进行政权力网上公开透明运行
今年以来，我局按照市行政权力网上公开透明运行的统一部署，周密安排，分布实施，全力推进行政权力网上公开透明运行工作，实现了局所有行政权力事项网上运行全覆盖，进一步提高了依法行政工作效能。
1.行政权力进一步依法清理规范。我局高度重视行政权力清理工作，专门成立了苏州市人力资源和社会保障局行政权力事项清理和网上运行工作领导小组，制定了《苏州市人力资源和社会保障局关于全面开展行政权力事项清理和网上运行工作的实施意见》，明确各部门的清理职责和清理标准，制定清理进度时间表，高质量地完成了行政权力清理工作，并做好行政权力库的后续完善工作。据统计，目前我局共有行政权力158项，其中行政处罚99项，行政许可9项，非行政许可审批12项，行政确认4项，其他行政权力34项。
2.行政权力网上运行进一步完善。我局在行政权力事项清理的基础上，按照要求逐一明确各项权力行使依据，分别录入行政许可、非行政许可审批、行政确认、行政处罚以及其他所有行政权力网上运行系统，共编制了行政权力运行内部流程图152个，外部流程图152个，实现了我局所有行政权力事项网上运行全覆盖，促进行政权力行使的程序化、规范化、合法化，依法行政工作得到有效推进。
3.行政审批效能进一步提升。目前，我局进驻行政服务中心窗口事项共分三类，分别是行政许可事项12项（含子项目在内），非行政许可审批事项5项，服务事项8项。按照市政府全面实施“两集中、两到位”的要求，我局认真梳理分析这些项目的政策依据和办理流程等，进一步改进和完善工作制度，杜绝两头受理、体外循环的运作方式。现已实现行政许可事项进驻行政服务中心达100%，网上运行达100%，充分授权比例达96%。2010年我局行政服务中心窗口共办理各类行政许可、非行政许可审批及服务事项7740件，被市行政服务中心评为优质服务窗口。
4.行政权力监督平台进一步规范。今年以来，我局深入排查权力运行风险点，完善网上行政监察系统，不断细化行政处罚自由裁量权标准，将行政处罚自建系统与市政府法制办行政执法监督网上平台对接，实现行政处罚数据全交换。通过数据实时传送和共享，市纪委、市法制办可以通过行政执法监督网上平台查看、监督我局所有行政处罚案件的处罚流程、结果及相关文书，充分发挥了电子监察系统实时监控、预警纠错、绩效评估等功能，确保了我局行政权力的公开透明运行。目前我局自建系统共有99项行政处罚事项，今年已办件15件。
5.行政权力网上运行分析进一步深化。我局高度重视行政权力网上公开透明运行工作，定期组织相关部门召开会议，不断加强对网上权力运行数据的统计分析研究，及时解决行政权力网上运行过程中出现的新情况和新问题，及时发现指正施政过程中出现的苗头性、倾向性问题，全面推进依法行政，切实维护单位和个人的合法权益。
四、多措并举，全面构建办事公开工作新格局
我局制定下发了《关于实施办事公开工作的意见》，专门召开会议部署相关工作，进一步提升了我局机关及下属事业单位办事公开工作的质量和水平。
1. 依托行政服务中心实现行政许可行政审批集中办理。我局进驻市行政服务中心窗口事项共分三类，分别是行政许可事项12项（含子项目在内），非行政许可审批事项5项，服务事项8项。按照市政府全面实施“两集中、两到位”的要求，我局及时梳理分析这些项目的政策依据和办理流程等，进一步改进和完善工作制度，杜绝两头受理、体外循环的运作方式。目前已实现行政许可事项进驻行政服务中心达到100%，充分授权比例达到96%。
2. 依托各类载体建设积极开展形式多样的政务公开。一是加强对外服务窗口办事公开建设。局机关各处室将主要政策规定、办事程序上墙公布。市社保中心借助现代信息技术和网络手段，大力搭建集“门户网站、声讯电话、LCD大屏显示系统、电子触摸屏、社保公共查询”五位一体的社保公共宣传服务平台。市就业管理服务中心整合“就业服务大厅”，共设咨询台、录用备案、失业保险、劳动保障事务代理等15个窗口资源，全面推行劳动保障事务“一站式”服务，极大地方便了群众办事，成为我市就业再就业工作的综合性服务基地。二是编印多种政策业务宣传资料。我局根据最新的人力资源和社会保障政策法规，编印了《苏州市人力资源和社会保障服务企业手册》，向企事业单位发放50000册；《人力资源和社会保障实务手册》也正在着手编辑，不久将向企事业单位发放。市人才服务中心、就业管理中心、社会保险基金管理中心还编印了有关人才引进、就业再就业、社会保险政策业务等系列宣传资料，在人力资源市场、社保服务大厅、银行、社区等免费发放。三是加强劳动保障信息网络四级信息平台建设。利用覆盖全市175个社区、38个行政村的劳动保障信息网络四级信息平台进行政务公开，老百姓在家门口就能通过计算机、触摸屏、LED电子屏了解人力资源和社会保障办事信息。四是加强12333咨询热线平台建设。通过12333咨询平台加强与市级便民服务网络的连接与整体联动，构建市、部门两级便民服务网络和热线联动网络，成为了企事业单位和市民群众办事的主要咨询服务平台。2010年，苏州12333电话呼入总量为89万个，人工呼入量为51万个，接通率为85.5％，回访满意率为99.5%；处理语音留言700余条；通过人力资源和社会保障网、中国苏州网受理网上咨询近5000条；受理劳动监察网上举报400余件；12333电话平台受理劳动监察举报52件。
五、超前谋划，深入开展重大行政决策公开工作
1.建立行政决策机制。我局深入贯彻《苏州市人民政府重大行政决策程序规定》，大力推进行政决策公开。严格按照《规定》要求实施重大行政决策，凡是重大行政决策在讨论决定前都进行调查研究，通过听证会、座谈会及公开征求意见等方式，充分听取与决策事项有利害关系的相关各方的意见，听取负责决策事项实施、监督的政府及有关部门的意见；对法律、法规、规章规定应当听证以及涉及公共利益和群众切身利益的重大行政决策事项，进行听证；凡是需要专家论证的，邀请相关领域专家或委托专业研究机构对重大行政决策的科学性、必要性、可行性等问题进行论证。
2．建立风险评估机制。为认真贯彻市委办公室、市政府办公室《全市社会稳定风险评估工作实施意见》，我局根据部门实际，制定了《人力资源和社会保障重大事项社会稳定风险评估工作实施意见》，凡是与人民群众利益密切相关的就业、军转安置、工资待遇、社会保障、劳动关系重大决策和事项在出台或审批前，对可能影响社会稳定的因素开展科学系统的预测、分析和评估，制定风险应对策略和预案，然后在进行重大行政决策出台风险评估的前提下，提交局长办公会议研究决定。
3.建立公文规范机制。机构改革后，我局针对发文数量日益增多实际，规范全局发文管理，及时制定了《关于加强我局公文制定规范管理的通知》，从规范性文件的制定备案，以及局发文件、给市政府代拟文件、部门联合发文等方面均作了统一规范。在重大行政决策作出后，注重做好规范文件报送公开工作，做到规定时间内及时通过政府门户网站或新闻媒体等向社会公布。2010年我局拟定和制定的《苏州市海外人才居住证管理暂行办法》及《实施细则》、《关于整合完善苏州市区居民医疗保险政策的通知》、《关于加快推进全市职工医疗保险“五统一”工作的意见》、《苏州市工伤康复管理暂行办法》等重大政策性规范性文件，均按照市政府重大行政决策程序规定实施，取得了良好的效果。

海关总署


中华人民共和国海关法行政处罚实施细则(附英文)
海关总署


（1987年6月30日国务院批准）

第一章 总 则
第一条 为了实施《中华人民共和国海关法》（以下简称《海关法》）关于法律责任的规定，根据《海关法》第六十条制定本实施细则。
第二条 不构成走私罪的走私行为，构成走私罪但依法免予起诉或者免除刑罚的行为，以及违反海关监管规定的行为的处理，适用本实施细则。

第二章 走私行为及处罚
第三条 有下列行为之一的，是走私行为：
（一）未经国务院或者国务院授权的机关批准，从未设立海关的地点运输、携带国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（二）经过设立海关的地点，以藏匿、伪装、瞒报、伪报或者其他手法逃避海关监管，运输、携带、邮寄国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品进出境的；
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的；
（四）未经海关许可并补缴关税，擅自出售特定减税或者免税进口用于特定企业、特定用途的货物，或者将特定减免税进口用于特定地区的货物擅自运往境内其他地区的。
第四条 有下列行为之一的，按走私行为论处：
（一）直接向走私人非法收购走私进口的货物、物品的；
（二）在内海、领海运输、收购、贩卖国家禁止进出境的物品的，或者运输、收购、贩卖国家限制进出口的货物、物品，没有合法证明的。
第五条 有本实施细则第三条、第四条所列行为之一的，按照下列规定处罚：
（一）走私国家禁止进出境的物品的，没收走私物品和违法所得，可以并处人民币五万元以下的罚款；
（二）走私国家限制进出口或者依法应当缴纳关税的货物、物品的，没收走私货物、物品和违法所得，可以并处走私货物、物品等值以下或者应缴税款三倍以下的罚款；
（三）专门用于掩护走私的货物、物品，应当没收；藏匿走私货物、物品的特制设备，应当没收或者责令拆毁。
走私货物、物品无法没收时，应当追缴走私货物、物品的等值价款。
第六条 对两人或者两人以上共同所为的走私行为，应当区别情节及责任，分别给予处罚。
知情不报并为走私人提供方便的，没收违法所得，可以并处违法所得两倍以下的罚款；没有违法所得的，处人民币五千元以下的罚款。
第七条 为走私准备工具、制造条件的，比照本实施细则第五条的规定从轻处罚。
第八条 有下列情形之一的，可以从轻或者免予处罚：
（一）走私情节轻微的；
（二）当事人主动交待、检举立功的；
（三）走私行为在三年以后发现的。
前款第（三）项规定的期限，从走私行为发生之日起计算；走私行为是连续状态的，从最后一次走私行为发生之日起计算。

第三章 违反海关监管规定的行为及处罚
第九条 违反海关法规但不构成走私行为的，是违反海关监管规定的行为。
第十条 违反国家进出口管理法规，没有领取许可证件擅自进出口货物的，没收货物或者责令退运；经发证机关核准补发许可证件的，处货物等值以下的罚款。
第十一条 有下列行为之一的，处货物、物品等值以下或者应缴税款两倍以下的罚款：
（一）逃避海关监管，运输、携带、邮寄货物、物品进出境，但有关货物、物品不属于国家禁止进出境的物品、国家限制进出口或者依法应当缴纳关税的货物、物品的；
（二）未经海关许可，擅自开拆、提取、交付、发运、调换、改装、抵押、转让海关监管货物或者海关尚未放行的进出境物品的；
（三）经营保税货物的运输、储存、加工、装配、寄售业务，有关记录不真实或者数量短少不能提供正当理由的；
（四）未经海关许可，将特定减税或者免税进口的货物、物品移作他用的；
（五）进出境货物申报不实的；
（六）不按照规定期限将暂时进出口货物复运出境或者复运进境，擅自留在境内或者境外的；
（七）不按照规定期限将过境、转运、通运货物运输出境，擅自留在境内的；
（八）未经海关批准并补缴关税，擅自转让进出境运输工具的自用物料、物品的。
第十二条 有下列行为之一的，处人民币五万元以下的罚款：
（一）未经国务院或者国务院授权的机关批准，运输工具不经设立海关的地点进出境的；
（二）在海关监管区停留的进出境运输工具，未经海关同意擅自驶离的；
（三）进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途改驶境外或者境内未设立海关的地点的。
第十三条 有下列行为之一的，处人民币三万元以下的罚款：
（一）进出境运输工具到达或者驶离设立海关的地点，未按照规定向海关交验有关单证或者交验的单证不真实的；
（二）不按照规定接受海关对进出境运输工具、货物、物品进行检查、查验的；
（三）进出境运输工具未经海关同意，擅自装卸进出境货物、物品或者上下进出境旅客的；
（四）进出境运输工具未经海关同意，擅自兼营境内客货运输或者用于进出境运输以外的其他用途的；
（五）进出境运输工具未按照规定办理海关手续，擅自改营境内运输的；
（六）经营保税货物的储存、加工、装配、寄售业务，不按照规定办理收存、交付、核销手续，或者中止、延长、转让有关合同不按照规定向海关办理手续的；
（七）在海关监管区以外存放海关监管货物，未经海关同意或者不接受海关监管的；
（八）擅自开启或者损毁海关加施于运输工具、仓库场所或者货物的封志的。
第十四条 有下列行为之一的，处人民币两万元以下的罚款：
（一）进境运输工具在进境以后向海关申报以前，出境运输工具在办结海关手续以后出境以前，不按照交通主管机关或者海关指定的路线行进的；
（二）载运海关监管货物的进出境船舶、汽车不按照海关指定的路线行进的；
（三）进出境船舶和航空器，由于不可抗力被迫在未设立海关的地点停泊、降落，以及抛掷或者起卸货物、物品，不向附近海关报告而无正当理由的。
第十五条 有下列行为之一的，责令补税或者将有关物品退运，可以并处物品等值以下的罚款：
（一）个人携带、邮寄超过海关规定数量但数额较小仍属自用的物品进出境，未向海关申报的；
（二）个人携带、邮寄物品进出境，向海关申报不实，或者不接受海关查验的；
（三）经海关登记准予暂时免税进境或者出境的物品，未按规定复带出境或者复带进境的；
（四）未经海关批准，过境人员将其所带物品留在境内的。
第十六条 有下列行为之一的，处人民币一千元以下的罚款：
（一）无特殊原因，未将进出境船舶、火车、航空器到达的时间、停留的地点或者更换的时间、地点事先通知海关的；
（二）擅自开启、损毁海关加施于物品的封志的；
（三）违反海关法规，致使海关不能或者中断对进出境运输工具、货物、物品实施监管的。
第十七条 携带、邮寄国家禁止进出境的物品进出境，在海关检查以前主动报明的，分别按规定予以没收或者责令退回，并可酌情处以罚款。
第十八条 违反海关监管规定情节轻微，或者当事人主动交待的，可以从轻或者免予处罚。
违反海关监管规定的行为在三年以后发现的，免予处罚。

第四章 走私行为及违反海关监管规定行为的处理
第十九条 走私行为、违反海关监管规定行为的处理，由海关关长决定。
第二十条 海关扣留货物、物品或者运输工具，应当发给扣留凭单。
扣留凭单的格式，由海关总署统一制定。
第二十一条 对于无法或者不便扣留的货物、物品或者运输工具，海关可以向当事人或者运输工具负责人收取等值的保证金或者抵押物。
第二十二条 依法扣留的货物、物品和运输工具，在人民法院判决或者海关处罚决定生效之前，不得处理。但是对于鲜活、易腐或者易失效的货物、物品，可以先行变卖，价款由海关保存，并通知其所有人。
第二十三条 经海关查明，确属来源于走私行为非法取得的存款、汇款，海关可以书面通知银行或者邮局暂停支付，同时通知存款人或者汇款人。暂停支付的期限不得超过三个月。海关作出的处罚决定生效后，有关款项由海关依照《海关法》和本实施细则的规定处理。
第二十四条 企业事业单位、国家机关、社会团体违反海关法规，除处罚该单位外，海关还可以对其主管人员和直接责任人员分别处以人民币一千元以下的罚款。
第二十五条 企业事业单位、国家机关、社会团体违反《海关法》，海关可以视情节暂时停止给予特定减免税优惠，暂时取消其报关资格，或者吊销有关当事人的报关员证书。
第二十六条 对于走私行为、违反海关监管规定行为的处罚，海关应当向当事人送达处罚通知书。
当事人对海关的处罚决定不服的，可以自处罚通知书送达之日起三十日内，向作出处罚决定的海关或者上一级海关书面申请复议；有关海关应当在收到复议申请书后的九十日内作出复议决定，并制发复议决定书送达当事人。当事人对复议决定仍然不服的，可以自复议决定书送达之日起
三十日内，向人民法院起诉。
当事人也可以自处罚通知书送达之日起三十日内，直接向人民法院起诉。当事人选择直接向人民法院起诉的，不得向海关申请复议。
海关处罚通知书和复议决定书的格式，由海关总署统一制定。
第二十七条 海关送达处罚通知书和复议决定书，可以直接送交当事人签收；也可以邮寄送达，以挂号回执上注明的收件日期为送达日期。无法送达的应当公告；公告即视为送达。
第二十八条 当事人在规定期限内未提出复议申请或者起诉的，处罚即为生效。
罚款、违法所得和依法追缴的走私货物、物品或者运输工具的等值价款，应当在海关处罚决定指定的期限内缴清。
第二十九条 受海关处罚的当事人在境内没有永久住所的，应当在离境前缴清罚款、违法所得和依法追缴的货物、物品或者运输工具的等值价款。当事人对海关的处罚决定不服或者在离境前不能缴清上述款项的，应当交付相当于上述款项的保证金、抵押物，或者提供海关认可的其他保
证。
当事人如期履行海关的处罚决定后，海关应当及时发还其交付的保证金、抵押物，其他保证立即终止。
第三十条 当事人逾期不履行海关的处罚决定又不申请复议或者起诉的，作出处罚决定的海关可以将其保证金没收，或者将其被扣留、抵押的货物、物品、运输工具变价抵缴，也可以申请人民法院强制执行。
第三十一条 依照本实施细则处以罚款但不没收进出境货物、物品、运输工具的，不免除当事人依法缴纳关税、办理有关海关手续的义务。

第五章 附 则
第三十二条 海关工作人员滥用职权、故意刁难、拖延监管、查验的，依照国务院关于国家机关工作人员奖惩规定给予行政处分；徇私舞弊、玩忽职守或者放纵走私的，根据情节轻重，依照国务院关于国家机关工作人员奖惩规定给予行政处分或者依照法律规定追究刑事责任。
第三十三条 本实施细则下列用语的含义是：
“物品”，包括货币、金银、有价证券等在内。
“等值”，均以当时当地国营市场零售价格为准；上述价格不能确定时，由海关估定。

“以下”、“以内”，均包括本数在内。
第三十四条 国家限制进出口货物的品名，由国务院主管部门公布。
国家禁止进出境物品的品名由海关总署根据《海关法》和其他有关法律、法规，会同国务院有关主管部门确定，由海关总署公布。
国家限制进出境物品的品名，由海关总署公布。
第三十五条 本实施细则由海关总署负责解释。
第三十六条 本实施细则自1987年7月1日起施行。


　　The Rules of Administrative Penalties for the Implementation ofthe Customs Law of the Peoples Republic of China（Promulgated by the Customs General Administration on July 1,1987）Whole Doc.

　　Chapter I General Provisions

　　Article 1

　　Pursuant to Article 60 of the Customs Law the Rules are formulated with a view to implementing the provisions on legal liabilities of the Custom Law of the Peoples Republic of China（hereinafter referred to as the Customs Law）.

　　Article 2

　　The Rules shall be applicable to the smuggling act which does not constitute smuggling crime, to the act of smuggling crime exempted from prosecution and criminal penalties and to handling of acts in violation of the Customs supervision and control.

　　Chapter II Act of Smuggling and Punishment

　　Article 3

　　Any of the following acts constitutes an act of smuggling:

　　（1） To transport, carry articles prohibited by the State into or out of the Chinese territory at places without Customs, goods and articles restricted by the State in import and export and goods and articles subject to the Customs duty in accordance with the law without the prior approval by the State Council or the Authority empowered by the State Council.

　　（2） To transport, carry or mail at places with Customs imports and exports prohibited, imports and exports restricted and dutiable goods and articles specified by the State into and out of the territory for the purpose of escaping from the Customs supervision and control by means of concealing, falsifying, deceiving, forging or other means.

　　（3） To sell bonded goods imported under special permission and other goods under the Customs supervision and control or foreign means of transport already within the territory without permission by the Customs and payment of the Customs duty.

　　（4） To sell duty-reduced or duty-exempted goods imported under special permission for specific enterprise and specific use, or to transfer the duty-reduced or duty-exempted goods imported under special permission for a specific area to other areas within the territory without permission by the Customs and payment of the Custom duty.

　　Article 4

　　Any of the following acts shall be delt with as smuggling:

　　（1） To illegally purchase the imported smuggled goods and articles directly from the smuggler.

　　（2） To transport, purchase and sell articles prohibited by the State into or out of the territory, or transport, purchase or sell goods and articles restricted by the State in import and export without lawful certificates at Chinas inland territorial waters and territorial waters.

　　Article 5

　　Punishment shall be made in accordance with the following provisions in the case of any of the acts listed in Article 3 and Article 4 of the Rules:

　　（1） Articles which are prohibited into and out of the territory by the State shall be confiscated as well as the illegal incomes and a penalty of less than RMB 50,000 may be imposed in addition in the case of smuggling of such articles.

　　（2） The smuggled goods and articles restricted by the State in import and export or goods and articles subjected to the Customs duty under the law and illegal incomes shall be confiscated and a penalty of less than the value of the smuggled goods and articles or less than three times of the Customs duty payable may be in addition imposed.

　　（3） Goods and articles used for the purpose to cover up smuggled goods and articles shall be confiscated, and specially designed instruments for concealing smuggled goods and articles shall be confiscated or dismantled by order.

　　In case the smuggled goods and articles are beyond the possibility of confiscation, a sum of money equal to the value of smuggled goods and articles shall be collected.

　　Article 6

　　Smuggling acts committed jointly by two or more persons shall be subject to the approach that the two persons are punished separately according to the seriousness and responsibility of each case.

　　Those who conceal what they know of the case and facilitate smugglers shall be punished by confiscating illegal incomes. In the absence of illegal incomes, a penalty of less than RMB 5,000 shall be imposed.

　　Article 7

　　Those preparing tools and creating conditions for smuggling shall be in lenient manner subject to punishment provided in Article 5 of the Rules.

　　Article 8

　　Any of the following acts shall be put to punishment in lenient manner or exemption from punishment:

　　（1） Slight smuggling；

　　（2） The party concerned has confessed its illegal act on his own initiative and informed against offenders and make contributions；

　　（3） The smuggling act is discovered three years later；

　　The duration provided in above（3） shall be calculated as from the day when the smuggling act is committed. In case the act is successive, the duration shall be calculated as from the day when the last smuggling act is committed.

　　Chapter III Punishment and Acts in Violation of the Provisions Regarding the Customs Supervision and Control

　　Article 9

　　Acts in violation of the Customs law and regulations which do not constitute smuggling are acts in violation of the Provisions regarding the Customs supervision and control.

　　Article 10

　　Goods imported or exported without any licence and in violation of laws and regulations in relation to the import and export administration shall be confiscated or transported back by order. In the event that the license is issued afterwards which the examination by the license administration authorities, a penalty of less than the value of the goods shall be imposed.

　　Article 11

　　Any of the following acts shall be imposed a penalty of less than the value of the goods and articles or less than two times of the Customs duty payable:

　　（1） To evade the Customs supervision and control and to transport, carry or mail into or out of the territory the goods and articles which do not belong to articles prohibited into or out of the territory or goods and articles restricted in import and export or those goods and articles subject to the Customs duty under the Customs Law.

　　（2） To open, pick up, deliver, forward, replace, repackage, mortgage or transfer the goods under the Customs supervision and control or the articles which have not been released into and out of the territory by the Customs without the prior approval by the Customs.

　　（3） In handling the transport, storage, processing, assembling and consigning of the bonded goods, failing to provide authentic records or appropriate reasons for the short in quantity.

　　（4） To shift the specific imported goods with duty reduction or exemption for other uses without the prior approval by the Customs.

　　（5） To intentionally misdeclare the goods when entering or leaving the territory.

　　（6） To fail to re-import or re-export the goods which are temporarily exported or imported within the stipulated period of time and instead to acquire the goods inside or outside the territory without permission.

　　（7） To fail to transport the transit goods, transshipment goods or through goods out of the territory within the stipulated period of time and instead to acquire the goods presumptuously inside the territory without permission.

　　（8） To transfer presumptuously the self-use materials and articles for inward and outward means of transport without the prior approval by the Customs and payment of the Customs duty.

　　Article 12

　　Any of the following acts shall be imposed a penalty of less than RMB 50,000:

　　（1） The means of transport fail to enter or leave the territory at places with the Customs and without the prior approval by the State Council or approval by the Authorities empowered by the State Council.

　　（2） The inward and outward means of transport in the　"Customs Surveillance Zone" leaves without the prior permission by the Customs.

　　（3） The inward and outward means of transport which goes from one place with Customs to another place with Customs divert halfway to places inside or outside the territory without Customs before the completion of Customs procedures and without the prior approval by the Customs.

　　Article 13

　　Any of the following acts imposed a penalty of less than RMB 30,000:

　　（1） Failure to provide the relevant documents to the Customs for examination in accordance with provisions or the documents provided for examination are not authentic when the inward and outward means of transport arrive at or leave the place with the Customs；

　　（2） To refuse to accept the inspection and examination by the Customs in accordance with the provisions over the inward and outward means of transport and the goods and articles；

　　（3） The inward and outward means of transport load or unload presumptuously the imported and exported goods and articles or passengers entering or leaving the territory without the prior permission by the Customs；

　　（4） The inward and outward means of transport conduct presumptuously domestic goods or passenger transportation business or are used for the purpose other than the transportation entering or leaving the territory without the prior permission by the Customs；

　　（5） The inward and outward means of transport divert to conduct presumptuously transportation business in the territory without going through Customs procedures in accordance with the provisions；

　　（6） In handling the storage, assembling, processing, consigning of the bonded goods, failure to go through receiving, delivery, or canceling procedures in accordance with the provisions, or failure to go through Customs procedures in accordance with the provisions upon suspension, extension, and assignment of relevant contracts；

　　（7） To deposit the goods subject to the Customs supervision and control outside the　"Customs Surveillance Zone" without the prior permission by the Customs or reject the Customs supervision and control；

　　（8） To open presumptuously or damage the Customs seals attached by the customs on the means of transport, warehouses and goods.

　　Article 14

　　Any of the following acts shall be imposed a penalty of less than RMB 20,000:

　　（1） Failure to go along the route designated by the competent transportation administration authorities or the Customs during the time after the inward means of transport have entered the territory but before declaring to the Customs or during the time after the outward means of transport have completed Customs procedures but before leaving the territory.

　　（2） The inward and outward vessels, vehicles carry the goods subject to the Customs supervision and control do not go along the route designated by the Customs.

　　（3） Failure to report to the Customs without appropriated reasons when the inward and outward vessels and aircraft have to berth, land and throw or unload the goods and articles at the places without Customs due to force majeure.

　　Article 15

　　Any of the following acts shall be ordered to pay the Customs duty or re-transport the relevant articles and may be imposed in addition a penalty of less than the value of the articles:

　　（1） Non-declaration of the self-use articles exceeding the limit stipulated by the Customs in small amount carried or posted personally into or out of the territory；

　　（2） False declaration or rejection of the Customs examination over the articles personally carried or posted into or out of the territory.

　　（3） Failure to re-carry the articles registered and admitted into or out of the territory by the Customs and temporarily exempted from the Customs duty out of or into the territory；

　　（4） Maintaining inside the territory the articles carried into the territory by transit passengers without the prior approval by the Customs；

　　Article 16

　　Any of the following acts shall be imposed a penalty of less than RMB 1,000:

　　（1） To fail to notify the Customs in advance of the time of arrival, the place to stop or the transit and the place thereof of the inward and outward vessels, trains and aircraft without special reasons；

　　（2） To open or damage the Customs seals attached by the Customs on the articles without permission；

　　（3） To violate the Customs laws and regulations which makes it impossible or suspended that the Customs supervise and control over the inward and outward means of transport, goods and articles.

　　Article 17

　　Personally carried or posted articles prohibited into or out of the territory by the State, but declared to the Customs before the Customs inspection shall be confiscated or delivered back by order in accordance with the provisions and a penalty may be imposed according to the seriousness of each case.

　　Article 18

　　Punishment in lenient manner or exemption from punishment shall be accorded in the case of slight violation of the provisions regarding the Customs supervision and control or of voluntary confession.

　　Exemption from punishment shall be accorded when act in violation of the provisions regarding the Customs supervision and control is discovered three years later.

　　Chapter IV Disposal of Smuggling Act and Act in Violation of the Provisions Regarding the Customs Supervision and Control

　　Article 19

　　The disposal of the smuggling act and act in violation of the provisions regarding the Customs supervision and control shall be decided by the director of the Customs House.

　　Article 20

　　Certificates of detainment shall be issued by the Customs for the detainment of goods and articles or means of transport.

　　The standard form of the certificates of detainment shall be compiled by the Customs General Administration.

　　Article 21

　　Customs may collect bond or mortgage equal to the value of the goods and articles or means of transport which are impossible or inconvenient to be detained from the party or the person in charge of the means of transport.

　　Article 22

　　The goods and articles or means of transport under detainment in accordance with the provisions shall be disposed before the court award is made or the punishment decision by the Customs enters into force. But the goods and articles which are fresh, living, perishable or liable to loosing effect may be sold before the court award or the punishment decision is made. The proceeds shall be deposited in the Customs and the owner shall be notified.

　　Article 23

　　In the case of deposit or remittance illegally obtained from smuggling acts as confirmed by the Customs through investigation, the Customs may notify, in writings, the bank or the post office to suspend the payment and notify at the same time the depositor or the remitter. The period of such suspension of payment shall not exceed 3 months. After the penalty imposed by the Customs enters into force, the sum of money concerned shall be disposed by the Customs in accordance with the Customs Law and the Rules.

　　Article 24

　　In the case of violation of the Customs Law by enterprises, institutions, governmental departments or social organizations, Customs may impose a penalty of less than RMB 1,000 on the persons in charge or directly liable in addition to the punishment on the entities.

　　Article 25

　　In the case of violation of the Customs Law by enterprises, institutions governmental departments or social organizations, Customs may, in the light of the seriousness of the case, suspend the preferential treatments of tax reduction and exemption and nullify temporarily the capacity of declaration to the Customs or revoke the certificate of declaration held by the person concerned.

　　Article 26

　　Punishment notification shall be delivered to the party in respect of the punishment for violation of the provisions regarding the Customs supervision and control and for the act of smuggling.

　　The party disobedient to the punishment decision made by the Customs may apply in writing for reconsideration to the Customs House which made the punishment decision or to the higher level of the Customs House within 30 days after the receipt of the punishment notification. The Customs House in charge shall make a reconsideration decision within 90 days after the receipt of application and make available the reconsideration decision to the party.

　　The party disobedient to the reconsideration decision may sue to the court within 30 days after the receipt of letters of such decision.

　　The party may also directly sue to the peoples court within 30 days after the receipt of the punishment notification. In the case of direct lawsuit to the peoples court, the party shall not apply to the Customs for the reconsideration.

　　The standard form of punishment notification and the reconsideration decision letters shall be compiled by the Customs General Administration.

　　Article 27

　　The Customs may deliver the punishment notification or letters of the reconsideration decision directly to and for receipt signed by the party, or by mail with the date on the registered note of receipt as the date of service. Proclamation shall be made in the case of impossibility of delivery and shall be regarded as service.

　　Article 28

　　The punishment decision letter shall enter into force where the party has not applied for the reconsideration or sued to the court within the stipulated period of time.

　　Penalties, illegal incomes and a sum of money equal to the value of the smuggled goods and articles of means of transport recovered in accordance with the law shall be paid within the period of time stipulated by the Customs punishment decision.

　　Article 29

　　In case that the party do not have permanent residence in the territory, payment shall be made in respect of the penalties, illegal incomes and the sum of money equal to the value of the smuggled goods and articles and means of transport recovered in accordance with the law before he leaves the territory In case that the party is disobedient to the punishment or can not pay the sum before he leaves the territory, a bond or mortgage equal in value to the above mentioned sum or other securities approved by the Customs shall be provided.

　　In case the performance of the punishment decision made by the Customs within the period of time, the Customs shall immediately return the bonds, mortgages handed in to the party and other securities shall immediately terminate.

　　Article 30

　　In the case of non-performance of the Customs Punishment and in the absence of application for reconsideration or lawsuit by the party after the stipulated period of time, the Customs which made the punishment decision may confiscate the bonds or sell the goods and articles or means of transport under detainment or on mortgage as the punishment, and the Customs may also apply to the peoples court for enforcement.

　　Article 31

　　The party shall not be exempted from payment of the Customs duty and completion of the Customs procedures where penalty is imposed in accordance with the Rules but the goods and articles or means of transport are not confiscated.

　　Chapter V Supplementary Provisions

　　Article 32

　　In the case of abuse of powers and intentional delay in the inspection or supervision or control, the Customs personnel shall be subject to administrative punishment in accordance with the provisions regarding the rewards and penalties to governmental personnel stipulated by the State Council. In the case of bribery or dereliction of duty or indulgence of smuggling, administrative punishment shall be imposed in accordance with the provisions regarding rewards and penalties to governmental personnel stipulated by the State Council or legal proceeding shall be persuade for criminal offence in accordance with the law and regulations.

　　Article 33

　　Terms used in the Rules are defined as follows:

　　The term"articles" shall include currencies, gold and silver and securities.

　　The term"equal in value" shall be determined according to current retail price in local state-owned market.

　　In case the above price can not be determined, the Customs valuation shall be required.

　　"include" and"less than" shall include the principal figure.

　　Article 34

　　The name-list of the goods restricted in import and export by the State shall be promulgated by the competent authorities in charge under the State Council.

　　The name-list of the articles prohibited into or out of the territory by the State shall be determined by the Customs General Administration in accordance with the Customs Law and the relevant laws and regulations in association with the competent departments in charge under the State Council and promulgated by the Customs General Administration.

　　The name-list of the articles restricted into and out of the territory by the State shall be promulgated by the Customs General Administration.

　　Article 35

　　The authority of interpretation of the Rules resides in the Customs General Administration of the PRC.

　　Article 36

　　The Rules shall enter into force on the date of July 1, 1987.