Measures of the Customs of the People’s Republic of China for the Administration of Bonded Logistic Parks

Article 1 In order to regulate the administration of the Customs on bonded logistic parks and the flow of goods into or out thereof, enterprises in the bonded logistic parks and their operation, these Measures are formulated according to the Customs Law of the People’s Republic of China as well as the relevant laws and administrative regulations .

Article 2 The term “bonded logistic park” (hereinafter referred to as the park) as mentioned in these Measures refers to the special zone under Customs supervision, which are established within the planning areas of a bonded zone or a special port section adjacent to the bonded zone for the development of modern international logistics upon the approval of the State Council.

Article 3 The Customs shall set up office to be stationed in the park and carry out 24-hour supervision over the goods, means of transport, articles carried by individuals that enter and exit the park, and the relevant locations within the park in accordance with these Measures.

Article 4 Checkpoints, isolation facilities, video monitoring systems and other facilities necessary for the Customs surveillance, which meet the requirements of Customs surveillance, shall be established between the park and the other areas within the territory of the People’s Republic of China (hereinafter referred to as areas beyond the park).

Article 5 Warehouses, yards, checking sites, and operation places necessary for business commanding and dispatching shall be established within the park, and no industrial production and processing places and commercial consumption facilities may be established therein.

The Customs, the administrative organ of the park and the operating entity thereof, as well as the offices of enterprises established within the park (hereinafter referred to as the enterprises in the park) and of other entities shall be established in the comprehensive office areas of the park within the planning areas and outside the net surrounding the park. Except security guards and the personnel on duty of the relevant departments and of enterprises, no other person may reside in the park.

Article 6 The relevant businesses may not be carried out in the park unless the relevant facilities and places as prescribed in Article 4 and paragraph one of Article 5 of the these Measures are qualified upon the check acceptance conducted by the General Administration of Customs in conjunction with the relevant departments of the State Council.

Article 7 The following businesses may be carried out in the park:

1. Storing of import and export goods and other goods that haven’t gone through the formalities for Customs clearance;

2. Performance of simple circulative processing and value-added services for the stock in trade;

3. Import and export trade, including transit trade;

4. International purchase, allocation and distribution;

5. International transit business;

6. Testing and maintenance;

7. Exhibition of commodities; and

8. Other international logistic businesses as approved by the Customs.

Article 8 No commercial retail, processing and manufacture, renovation, dismantlement, and any other business in no relation with the park areas may be carried out within the park.

Article 9 Under any of the following circumstances, the enterprises in the park shall report in writing to the competent Customs in the park and go through the relevant formalities within the time limit prescribed by these measures:

1. They suffer from force majeure and other disasters;

2. The goods under Customs supervision are seized, detained or under other mandatory measures taken by the administrative law enforcement departments or judicial departments;

3. The goods under Customs supervision are stolen; or

4. Other circumstances as prescribed by laws and administrative regulations.

The time limit for reporting the aforesaid circumstances shall be within 5 workdays as of the occurrence in the case of the circumstance as prescribed in item (1); and the time shall be within 3 workdays in the case of the circumstances as prescribed in items (2) through (4).

Article 10 For the goods under Customs supervision that are transported between the park and the areas beyond the park, the competent Customs houses in the park areas may request the enterprises to provide corresponding guarantee.

Article 11 Goods and articles that are prohibited from import and export by laws or administrative regulations my not enter and exit the park.

Chapter II Administration of the Customs on Enterprises in the Park

Article 12 Enterprises in the park shall have the qualification of a legal entity. Before carrying out business, the enterprises in the park shall go through registration formalities with the Customs according to the Provisions of the Customs of the People’s Republic of China on the Administration of Registration of Declaration Entities and the relevant provisions.

Under special circumstances, and upon the approval of the Customs directly under the General Administration of Customs, a legal person enterprise beyond the park may establish branches within the park according to law.

Article 13 Enterprises in the park shall satisfy the following conditions:

1. Having the capability to pay taxes to the Customs and perform other legal obligations; and

2. Having a special business office in the park.

Article 14 Where an enterprise in the park plans to change the areas and address of its business office and other matters concerned, it shall report to the Customs directly under the General Administration of Customs for approval. If it plans to change its name, organization, nature, legal representative, registered capital, and other registered items, it shall file with the Customs directly under the General Administration of Customs for record within 5 workdays as of the date of change.

In the case of changes other than those as prescribed in the preceding paragraph, the enterprise shall, in accordance with the relevant provisions of laws and administrative regulations, report to the competent Customs in the park and go through the relevant formalities.

Article 15 The Customs shall implement the electronic account book supervision system and the computer network management system with respect to the enterprises in the park.

The administrative organ of the park or the operating entity thereof shall, under the guidance of the Customs, establish a computerized public information platform by the virtue of the Electronic Port for the purpose of electronic data exchange and information sharing between the Customs, enterprises in the park, and other relevant departments.

Enterprises in the park shall establish a computerized management system in compliance with the requirements of Customs supervision, provide the Customs with terminals to consult data, and network with the Customs in light of the ways of certification and data standard as prescribed by the Customs.

Article 16 Enterprises in the park shall, in accordance with the Accounting Law of the People’s Republic of China and the provisions of the relevant laws and administrative regulations, regulate accounting management, maintain account books and compile statements and reports, which meet the requirements of Customs supervision, and keep record of their financial situation as well as such information as the stock, conveyance, transfer, sale, simple processing, and utilization of goods and articles transported in or out of the park, faithfully fill out the relevant documentations, account books, and keep accounts and make business accounting based on the legal and valid vouchers
Enterprises in the park shall compile reports on the import, export, transfer and storage of goods on monthly basis and the annual financial statements, and regularly report them to the competent Customs in the park.

Chapter III Customs Supervision over Goods Entering and Exiting the Park

Article 17 The Customs shall implement archival filing management as to the goods transported between the park and foreign countries, except the tax-free import goods for the self use of the park, goods in international transit or goods concerning which other laws or administrative regulations prescribes otherwise. After overseas goods have reached the ports, enterprises in the park (or agents thereof) may transport the goods directly to the park upon the strength of the manifest of cargo, and then go through declaration formalities with the competent Customs in the park upon the strength of the archival filing checklists of goods that enter into the territory of China.

Article 18 Goods transported between the park and foreign countries shall be declared with the competent Customs in the park. If the entry and exit ports of the goods in the park are not situated within the area under the jurisdiction of the competent Customs of the park, the declaration formalities may be gone through with the Customs in the ports upon the approval of the competent Customs in the park.

Article 19 If such international transit businesses as the transport of the full container load in and out, and groupage for the second time, are carried out in the park, the enterprise that carries out such businesses shall send electronic data of the manifest of cargo to the Customs, and the enterprise concerned in the park shall apply for delivery and consolidation to the competent Customs in the park, and go through the Customs declaration formalities for entry and exit of goods upon the strength of the manifest of cargo, and other documents.

Article 20 Goods shipped to foreign countries from the park are exempt from export tax, except as otherwise prescribed by any other laws or administrative regulations.

Article 21 The Customs shall handle the tax exemption formalities for the following goods and articles that are transported into the park from overseas:

1. Equipment and materials as are needed for the construction projects of infrastructure in the park;

2. Machines, loading and unloading equipment, warehouse facilities, management facilities as are needed for the enterprises in the park to carry out business, and the consumables, components and parts, and tools for their maintenance; and

3. Reasonable amount of office supplies for the self use of the administrative organ of the park and the operating entity thereof, and enterprises in the park.

Article 22 The Customs houses shall handle the formalities concerning protective tariff for the following goods that are transported into the park from overseas:

1. Goods and packing materials thereof as are needed for the enterprises in the park to carry out business;

2. Goods imported under processing trade;

3. Goods in transit trade;

4. Goods preserved temporarily for foreign businessmen;

5. Materials and components and parts for the maintenance of the ocean-going vessels and international aircrafts;

6. Import consignment;

7. Goods entered for testing and maintenance, and the components and parts thereof;

8. Exhibits and samples for order by sample;

9. General trade goods whose Customs clearance formalities have not been gone through; and

10. Other entry goods as approved by the Customs.

Article 23 The administrative organ of the park and the operating entity thereof, and enterprises in the park shall, in accordance with the relevant provisions on goods import under general trade, go through declaration formalities for the means of transport and living consumption goods imported by them for self use from overseas.

Article 24 Goods transported between the park and foreign countries are not subject to the import and export licensing administration, except as otherwise prescribed by laws, administrative regulations and rules.

Article 25 For goods transported between the park and the areas beyond the park, the enterprise in the park or the consignor or consignee (or agents thereof) the areas beyond the park shall go through declaration formalities with the competent Customs in the park.
Where an enterprise in the park engages in the import and export trade in the area beyond the park and goods are not transported into and out of the park in fact, it may go through declaration formalities with the competent Customs at the locality of the consignor or the consignee or with the Customs at the port of the actual entry and exit of the goods.

Article 26 Shipment of goods from the park to the area beyond the park shall be regarded as import, the enterprise in the park or the consignee (or agents thereof) in area beyond the park shall lodge declaration with the competent Customs in the park according to the relevant provisions concerning import goods, and the Customs shall handle the formalities in light of the actual ways of supervision when the goods are transported out of the park.

Article 27 Where an enterprise in the park distributes goods by crossing the Customs jurisdiction or an enterprise from other areas takes delivery of goods in the park by crossing the Customs jurisdiction, it may go through declaration formalities with the competent Customs in the park or import transit formalities according to the Customs provisions.

Article 28 Except the goods that may not be declared collectively as prescribed by laws, administrative regulations or rules, where an enterprise in the park imports or exports goods in small quantity and by multi-batch, it may go through declaration formalities collectively upon approval of the competent Customs in the park, and apply the tariff rate and exchange rate applicable on the day when the Customs accepts the declaration for each importation and exportation of the goods. The time limit for collective declaration may neither exceed one month nor straddle over year.

Article 29 Shipment of goods from the areas beyond the park into the park shall be regarded as export, and the declaration formalities shall be gone through with the competent Customs in the park by the enterprises in the park or the consigners (or agents thereof) in the areas beyond the park. For the commodities subject to export tax, the Customs shall levy export tax according to the relevant provisions; for the commodities subject to licensing administration, the effective export licenses shall be presented to the Customs at the same time, unless it is otherwise prescribed by other laws, administrative regulations or rules that the export licenses shall be submitted at the link of export declaration.

The formalities for issuing the certification page of the declaration form of export goods for handling export tax refund shall be handled according to the following applicable provisions:

1. For home-made goods and packing materials thereof transported into the park from the areas beyond the park for enterprises in the park to carry out business, the enterprises in the park or the consigners (or agents thereof) in the areas beyond the park shall fill out the Customs declaration form for export goods, and the Customs shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods. If the goods are exported in transit, the Customs in the place of consignment shall issue the certification page of the declaration form of export goods after receiving the electronic return receipt of the competent Customs in the park confirming that the goods in transit have transported into the park;

2. For the home-made materials for capital construction, machines, loading and unloading equipment, and management facilities, etc. that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall handle them according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods;

3. For the living consumption goods, office supplies, and means of transport that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall not issue the certification page of the declaration form of export goods;

4. For the original import goods, packing materials, equipment, and capital construction materials that are transported into the park from the areas beyond the park, enterprises in the areas beyond the park shall present the lists of the aforesaid goods or articles to the Customs, and go through declaration formalities according to the relevant provisions on export goods, and the Customs houses shall not issue the certification page of the declaration form of export goods, and the duties, import value added tax and consumption tax that have been paid shall not be refunded.

Article 30 Where tax exemption is involved in any goods transported from the park to the areas beyond the park, the Customs shall handle tax exemption according to the relevant provisions on import goods exempt from tax.

Article 31 Upon approval of the competent Customs in the park, enterprises in the park may lay out merchandises at the special exhibition places of the comprehensive office areas in the park. The exhibits shall be put on record with the competent Customs in the park, and under the supervision of the Customs.

Where an enterprise in the park lays out merchandises in other places outside the park, the Customs houses shall handle the relevant formalities in light of the administrative provisions of the Customs on temporary import of goods.

Article 32 If it is necessary to transport out of the park the machines, equipment and office supplies for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park for testing and maintenance, the said organs and enterprises shall file an application to the competent Customs houses in the park, and the goods may be transported out of the park upon approval of and registration with the competent Customs in the park.

Article 33 Machines, equipment, and office supplies that are transported out of the park for testing and maintenance may not be kept in the areas beyond the park for use, and shall be transported back to the park within 60 days from the day when they are transported out. If they cannot be transported back as required due to special circumstances, the administrative organ of the park areas and the operating entity thereof and the enterprise concerned in the park shall apply in writing for extension of time limit to the competent Customs in the park within 10 days before expiry of time limit, and the period of extension may not exceed 30 days.

Article 34 Machines and equipment that are transported back to the park after completion of testing and maintenance shall be the originals. If any parts and components or accessories are replaced, the original parts and components or accessories shall be transported back to the park along with the machines and equipment.

For home-made parts and components or accessories replaced in the areas beyond the park, if it is necessary to refund tax, enterprises in the park or in the areas beyond the park shall file an application in this regard, and the competent Customs in the park shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods.

Article 35 If it is necessary to return any goods originally imported into the areas beyond the park out of China or to re-transport any originally exported goods back to China, the goods may not be transported into or out of China by crossing the park or transported into the park for storage.

If the goods originally imported into the areas beyond the park that is replaced under the provisions on goods imported at zero cost for replacement purposes are kept in the areas beyond the park and not shipped out of China, they may not be transported into the park areas.

Article 36 Goods in the park may be circulated freely. When transferring or conveying goods, enterprises in the park shall, by electronic means, file such matters as the name of the goods, quantity, and amount with the Customs for record, and shall go through formalities for verification after the goods are transferred or conveyed.

Article 37 No enterprise in the park may make mortgage, pledge, lien on the goods in stock, nor may it appropriate the goods for other purposes, or make other disposal without approval of the competent Customs in the park.
The provisions of the preceding paragraph of this Article shall be applicable to the tax-free goods and articles that are transported into the park under the provisions of Article 21 of these Measures.

Article 38 Enterprises in the park may perform circulative simple processing and value-added services on the goods stored therein, including grading and classification, dismantling and sorting out, separate packing, measuring, combination packaging, fixing films, adding shipping marks, mark labeling, changing package, and assembling, and other auxiliary operations that lead to increase in commercial value.

Article 39 An enterprise that applies for engaging in maintenance business within the park shall have the qualification of a legal entity, and shall be registered and filed for record with the competent Customs in the park. The products and the components and parts thereof under the maintenance of enterprises in the park shall come only from foreign countries, and the products after testing and maintenance, the replaced components and parts, as well as the materials produced during the process of maintenance shall be shipped out of China.

Article 40 From the day of carrying out business, enterprises in the park shall go through formalities for reporting for verification with the competent Customs in the park each year. The competent Customs in the park shall verify the inventory within 30 days as of the date of receipt of the application for reporting for verification. The relevant account books and original data of the enterprises shall be preserved for at least 3 years from the day when the inventory verification is completed.

Article 41 When domestic export goods transported into the park for which tax refund formalities have not been gone through, need to be returned to the export enterprises due to the reason of quality or specifications, the enterprise concerned in the park shall, within one year from the day when the goods are declared to be transported into the park, file an application to the competent Customs in the park , and provide the certificate issued by the competent tax authority at the locality of the export enterprise, certifying the export tax refund has not been handled. After the competent Customs in the park grants approval for it, the enterprise may go through the formalities for returning the goods without paying export tax, import value-added tax and consumption tax. If the Customs have collected export tax, the export tax collected shall be refunded. If the goods are transported into the park areas by way of transit, the competent Customs in the park shall handle the relevant formalities after the enterprise in the park has presented the form of contact for returning the goods issued by the Customs at the place of consignment.

In case any entry goods that have not undergone circulative simple processing need to be shipped out of China in their original status, the enterprise in the park may apply for going through returning formalities to the competent Customs in the park.
In case there is necessity to return any goods that have gone through export tax refund formality or have been subject to circulating simple processing (including entry goods), the Customs formalities shall be handled in light of the relevant provisions on import and export goods.

Article 42 Apart from the goods that have undergone circulative simple processing, if it is necessary to return any goods that enter into the park from the areas beyond the park to the export enterprises for replacement in their original status due to inconformity of quality, specifications, and types with the contract, or other reasons, the enterprise in the park shall, within one year from the day when the goods are declared to be transported into the park, go through formalities for returning the goods for replacement with the competent Customs in the park. The Customs shall handle the formalities according to the relevant provisions of the Measures of the Customs of the People’s Republic of China for the Administration of Tax Collection on Import and Export Goods.

In case the replacements are transported into the park, they may be exempt from export license and export tax, but the Customs shall not issue the certification page of the declaration form of export goods.

Article 43 Where an enterprise in the park needs to carry out the business of storage of dangerous chemicals and flammables and explosives, it shall obtain the administrative licenses from the relevant departments of work safety, fire control, and environmental protection, etc., and report to the competent Customs in the park for record. The relevant storage tanks, devices, equipment and other facilities shall comply with the requirements of Customs supervision.

Goods that are transported into and out of the park through pipelines shall be equipped with measuring and testing devices, and other facilities and equipment for the convenience of Customs supervision.

Article 44 Enterprises in the park may apply for abandoning the goods other than those which may not be abandoned by declaration as prescribed by laws or administrative regulations.

The goods abandoned shall be extracted and sold off by the competent Customs in the park according to law, the income from the sale shall be disposed of by the Customs in light of the relevant provisions. After the goods are sold off according to law, the enterprises shall go through the verification formalities upon the strength of the application for abandoning this batch of goods and the relevant documents concerning extraction and selling of the goods by the competent Customs. Where the goods can not be sold off because they have no use value, the enterprises may dispose of them by themselves, and the competent Customs in the park may handle the verification formalities directly. The warehouse fees and other fees as are needed before extraction and selling of the goods by the Customs shall be borne by the enterprises themselves.

For the goods abandoned that shall be destroyed as required, the enterprises shall be responsible for destroying them, and the competent Customs in the park may dispatch officers to make supervision. The competent Customs in the park shall handle the formalities of cancellation after verification upon the strength of the certificates issued by competent departments.

Article 45 In case the goods in the park are damaged, destroyed or lost due to force majeure, enterprises in the park shall immediately report it in writing to the competent Customs in the park, explain the reasons for it, and provide the relevant proofs of the insurance and disaster identification departments. After the said proofs are recognized by the competent Customs in the park, such goods shall be handled according to the following applicable provisions:

1. If the goods are lost or are not lost but have lost use value completely, the Customs shall handle formalities for verification and tax exemption;

2. If the entry goods are damaged or destroyed, and lose their original use value but may be reused, enterprises in the park may go through formalities for returning these goods with the competent Customs in the park. If the goods are not to be returned out of China and are required to be transported to the areas beyond the park, enterprises in the park may file an application to the competent Customs in the park, and the goods shall be transported out of the park after the competent Customs in the park has granted approval to the application, and made assessment and tax collection on the use value of the goods that suffer disaster,

3. If the goods that are transported into the park from the area beyond the park are damaged or destroyed, lose their original use value but may be reused, and there is necessity to replace them or return them to the export enterprises, they may be replaced by the goods of which the name, specification, quantity, and price are the same as those of the original goods, and the enterprises in the park shall go through returning formalities with the competent Customs in the park.

Where the goods need to be returned to the areas beyond the park, and the export tax refund formalities have not been handled for them, the enterprises in the park may go through the returning formalities with the competent Customs in the park; if the export tax refund formalities have been gone through, the goods shall be handled in light of the relevant provisions on transporting the entry goods to the areas beyond the park as prescribed in item (2) of this Article.

Article 46 In case goods are damaged, destroyed, or lost due to inappropriate storage and factors other than force majeure, they shall be handled according to the following applicable provisions:

1. For the goods transported into the park from foreign countries, the enterprises in the park shall, according to the provisions on goods imported under general trade, and on the basis of the tax rate and exchange rate applicable on the day when the Customs accepts the declaration at the time when the goods are transported into the park, pay duties, import value-added tax, and consumption tax according to law to the Customs on the original value of the goods that are damaged or lost; and

2. For the goods that are transported into the park from the areas beyond the park, the enterprises in the park shall repay the relevant taxes in the domestic link that are refunded due to export, and the Customs shall handle formalities for writing off on this basis.

Article 47 No storage time may be set down for the goods in the park.

Article 48 For goods that come and go between the parks and the areas under special Customs supervision or the bonded supervision areas, the Customs shall continue implementing bonded supervision and shall not issue the certification page of the declaration form of export goods. If the goods are transferred from the areas under special Customs supervision where the regime of export tax refund in the link of entry of domestic goods into the areas (warehouses thereof) is not implemented or from the bonded supervision areas, to the parks, the Customs shall handle the declaration formalities in light of the relevant provisions on the goods’ actual leaving of China, and the Customs in the place of transfer shall issue the certification page of the declaration form of export goods.

Article 49 The relevant taxes in the link of import and export and domestic circulation shall not be collected on the transaction and circulation of goods between the park areas and other special areas under Customs surveillance or bonded supervision places.

Chapter IV Supervision over the Means of Transport and the Goods and Articles Carried by Individuals Entering and Exiting the Parks

Article 50 The means of transport and personnel shall enter and exit the parks through the special passages as designated by the Customs.

Article 51 Goods that are transported between the parks and other ports, areas under special Customs supervision or the bonded supervision areas shall be transported by the means of transport that is put on record with or approved by the Customs. The carriers shall abide by the administrative provisions concerning the relevant means of transport and the goods carried by them.

Article 52 If goods come and go between the park and the areas beyond the park not under special Customs supervision or the bonded supervision areas, the enterprises may use other vehicles that is not under Customs supervision to transport them. The vehicles employed shall be registered with the Customs when entering or exiting the passage of the park, and the Customs may check and inspect the goods and the vehicle.

Article 53 When the following goods are transported into and out of the park, an enterprise in the park may specifically assign persons to carry them or may transport them by themselves after having gone through the relevant formalities according to the Customs provisions and having been checked by the competent Customs in the park:

1. Small quantity of goods with the value of no more than USD 10,000;

2. Goods transported back to the areas beyond the park due to inconformity of the quality;

3. Goods for which the formalities concerning import tax payment have been gone through;

4. Goods for which the enterprise does not request for export tax refund; and

5. Other goods as approved by the Customs.

Chapter V Supplementary Provisions

Article 54 Apart from international transit goods and other goods specified differently, goods transported into the park from foreign countries and goods transported to foreign countries from the park shall be listed into the Customs import and export statistics. Goods transported into the park from the areas beyond the park and goods transported to the areas beyond the park from the park shall be listed into the Customs single statistics.
Goods transferred and conveyed between the enterprises in the park and the goods that come-and-go between the park and other areas under special Customs supervision or bonded supervision areas shall not be listed into the Customs statistics.

Article 55 The following terms in these Measures shall mean:
The term “comprehensive office areas in the park” means the places established within the planning areas of the park and outside the surrounding net by the administrative organ of the park or the operating entity thereof with investment, which have such functions as business handling, business affairs, declaration, and commodities exhibition, and etc., for the use of the Customs, enterprises, and other relevant organizations in the park.
The term “groupage” means the logistic activities whereby the enterprises in the park, according to the instruction of the consigners and consignees, undertake circulative simple processing and perform value-added services only on international container goods in transit that are consigned from foreign countries during the time they are stored in the transit port, or transport them collectively to the same one overseas port of destination after they are re-combined and consolidated with other import or export goods at the countries or districts where the transit ports are located.
The term “inventory verification” means acts of the Customs for making an inventory of the actual inventory of enterprises and making comparison and confirmation on the data in respect of enter, exit, transfer and storage of goods in the electronic account books of the Customs and the enterprises.
The term “areas under special Customs supervision“ means the bonded zones, export processing zones, parks, bonded harbor areas and other areas under special supervision, which are established upon the approval of the State Council.
The term “bonded supervision areas” means the bonded logistic centers (Type A and Type B), bonded warehouses, export supervised warehouses, and other bonded supervision areas, which are established upon approval of the Customs.

Article 56 In case anyone violates the provisions of the these Measures, and constitutes a smuggling act or act in violation of the provisions concerning Customs supervision, the Customs shall handle it in accordance with the relevant provisions of the Customs Law of the People’s Republic of China and the Regulations of the People’s Republic of China on the Implementation of Customs Administrative Punishment; if a crime is constituted, criminal liabilities shall be investigated according to law.

Article 57 The power to interpret these Measures shall remain with the General Administration of Customs.

Article 58 These Measures shall go into effect as of January 1st, 2006.