RESTRICTED
3
(23) For goods under suspicion of being smuggled and seized by the Customs, the owners or consignees of such goods upon being notified by the Customs are required to produce relevant invoices, bills and other documents for examination, with the account books, letters and invoice books concerned subject to inspection and copying by the Customs. For failing to comply with the above, or concealing or destroying such books, documents etc. a fine not exceeding JMP 9,000,000 will be imposed.
(24) Any person despatching or bringing from abroad or in possession in China of blank invoice forms together with other documents proving that such forms are to be used for making inward cargo invoices will be fined a sum not exceeding JMF 9,000,000 with the blank invoice forms confiscated, in case no proper reason can be given.
(25) For application for exemption, reduction or refund of duty by way of defrauding, a fine of one to three times of the exempted, reduced or refunded duty will be imposed or having the goods confiscated, beside being held responsible for the duty itself.
(26) For enclosing dutiable goods in letters or parcels despatched by post without having the quality, value or quantity of same stated therson or otherwise declared, a fine of one to three times of the duty evaded will be imposed or having the goods confiscated, beside being held responsible for the evaded duty.
(27) For making false statements of weights, value, quantity, quality, etc. of goods in import declarations purporting to evasion of duty, the Custom broker concerned will be fined under Article 22 and liable to have its business suspended or its license cancelled, beside being held responsible for the evaded duty. If the Custom broker is verified not to be responsible, the owner of goods will be fined instead under årticle 22 or having the goods confiscated. If the Custom broker and owner of goods are in conspiracy, then both will be dealt with accordingly.
(28) Merchants dealt with under this law and fail to pay fines after the expiration of the period for filing protests or 30 days after their protesta have been ruled out will be prohibited to apply for importation or exportation of goods at any Chinese port until such fines have been paid in full. Ships, airplanes and vehicles under similar circumstances will not be allowed to load or unload any goods at any port, with such ships, airplanes and vehicles liable to be prohibited to enter or leave any port.
(29) For repetition of violation under the same article of this law within five years from the day Customs decision was made for the first case, the fine will be increased by 50%, and by 100% for the third time or upwards.
(30) For violations under this law which are discovered at a later date, the evaded duty will also required to be paid with fines imposed accordingly.
(31) Merchants are required to file their protests, if any, within 15 days after receipt of the Customs decision, submitting their reasons and relevant documents for verification and requesting for the reconsideration of the case,
(32) Any person may complain and expose any Preventive officer or other person performing such duty or any personnel of other Government offices committing aots of extortion, graft or imposing fines or confiscating goods without being authorised to do so, Such person will be punished after verification.
(33) In order to eradicate the practice of smuggling and evasion of duty, the Customs particularly encourage Government officials, armed forces, public organ- isations and the public to act as informers and to assist in the prevention of smuggling, and for which services reward will be given in accordance with Article of the Provisional Measure for the Collection of lmport and Export uty in the South China Region.
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