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中华人民共和国海关总署令　第184号　《中华人民共和国海关税收保全和强制措施暂行办法》已于2009年8月13日经海关总署署务会议审议通过，现予公布，自2009年9月1日起施行。　　署长   盛光祖　　　二○○九年八月十九日
Decree of the General Administration of Customs of the People’s Republic of China   No. 184   The Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People’s Republic of China, which was deliberated and adopted at the executive meeting of the General Administration of Customs on August 13, 2009, is hereby promulgated, and enters into effort as of September 1, 2009.    Director General: Sheng Guangzu   August 19, 2009
中华人民共和国海关税收保全和强制措施暂行办法
Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People’s Republic of China
第一条　为了规范海关实施税收保全和强制措施，保障国家税收，维护纳税义务人的合法权益，根据《中华人民共和国海关法》、《中华人民共和国进出口关税条例》，制定本办法。
Article 1 For the purpose of regulating the Tax Preservation and enforcement measures of the Customs of the People’s Republic of China, guaranteeing the state taxation and safeguarding the lawful rights and interests of taxpayers, these Measures are formulated in accordance with the Customs Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Import and Export Duties.
第二条　海关实施税收保全和强制措施，适用本办法。
Article 2 The implementation of the Customs of the People’s Republic of China of the measures for tax preservation and enforcement shall be subject to these Measures.
第三条　进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关应当制发《中华人民共和国海关责令提供担保通知书》，要求纳税义务人在海关规定的期限内提供海关认可的担保。
Article 3 Where any taxpayer who imports or exports goods has the obvious sign of transferring or hiding dutiable goods or other properties within the prescribed term of tax, the Customs shall make and issue the Order-to-Offer Guarantee Notice of  the Customs of the People’s Republic of China, requiring the taxpayer offer the guarantee recognized by the Customs within the prescribed time limit.
纳税义务人不能在海关规定的期限内按照海关要求提供担保的，经直属海关关长或者其授权的隶属海关关长批准，海关应当采取税收保全措施。
Where one taxpayer cannot offer guarantee in accordance with the requirements of the Customs within the prescribed time limit, the Customs shall adopt tax preservation measures after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs.
第四条　依照本办法第三条规定采取税收保全措施的，海关应当书面通知纳税义务人开户银行或者其他金融机构（以下统称金融机构）暂停支付纳税义务人相当于应纳税款的存款。
Article 4 Where tax preservation measures are adopted in accordance with Article 3 of these Measures, the Customs shall notify the bank of the taxpayer or other financial institutions (hereinafter referred to as financial institution) to suspend the payment of the deposits of the taxpayer equivalent to tax payable.
因无法查明纳税义务人账户、存款数额等情形不能实施暂停支付措施的，应当扣留纳税义务人价值相当于应纳税款的货物或者其他财产。
Where the measures for suspending payment can’t be implemented for the situations where there is no way to find out the bank account and the deposits of the taxpayer, the goods or other properties of the taxpayer valued at that equivalent to the tax payable shall be detained.
纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。
Where the goods or other properties of the taxpayer can be divided and there are no other properties to detain, the value of the detained goods or other properties shall be higher than that of tax payable.
第五条　海关通知金融机构暂停支付纳税义务人存款的，应当向金融机构制发《中华人民共和国海关暂停支付通知书》，列明暂停支付的款项和期限。
Article 5 Where the Customs notifies the financial institution to suspend the payment of the deposits of the taxpayer, it shall make and issue the Notice of Suspension of Payment of the Customs of the People’s Republic of China and list the items and the time limit of suspension of payment.
海关确认金融机构已暂停支付相应款项的，应当向纳税义务人制发《中华人民共和国海关暂停支付告知书》。
Where it confirms the financial institution has suspended the payment of the corresponding deposits, the Customs shall formulate and issue the Notification for the Suspension of Payment of the Customs of the People’s Republic of China to the taxpayer.
第六条　纳税义务人在规定的纳税期限内缴纳税款的，海关应当向金融机构制发《中华人民共和国海关暂停支付解除通知书》，解除对纳税义务人相应存款实施的暂停支付措施。
Article 6 Where one taxpayer pays tax within the term of tax, the Customs shall formulate and issue the Notice of Removal of Suspension of Payment of the Customs of the People’s Republic of China to the financial institution to relieve the measures for suspending payment implemented on corresponding deposits of the taxpayer.
本条第一款规定情形下，海关还应当向纳税义务人制发《中华人民共和国海关暂停支付解除告知书》。
In the situation as prescribed in Article 1, the Customs shall also formulate and issue the Notification for the Relief of Suspension of Payment of the Customs of the People’s Republic of China to the taxpayer.
第七条　纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。
Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.
海关确认金融机构已扣缴税款的，应当向纳税义务人制发《中华人民共和国海关扣缴税款告知书》。
Where it confirms the financial institution has withheld the tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China.
第八条　海关根据本办法第四条规定扣留纳税义务人价值相当于应纳税款的货物或者其他财产的，应当向纳税义务人制发《中华人民共和国海关扣留通知书》，并随附扣留清单。
Article 8 Where it detains the goods or other properties of the taxpayers valued at that equivalent to tax payable in accordance with Article 4 of these Measures, the Customs shall formulate and issue the Detaining Notice of the Customs of the People’s Republic of China to the taxpayer, which shall be attached the detaining list of items.
扣留清单应当列明被扣留货物或者其他财产的品名、规格、数量、重量等，品名、规格、数量、重量等当场无法确定的，应当尽可能完整地描述其外在特征。扣留清单应当由纳税义务人或者其代理人、保管人确认，并签字或者盖章。
The detaining list of items shall clearly list the names, specifications, quantity and weight of the detained goods or other properties. Where there is no way to confirm on the scene that the names, specifications, quantity and weight of them, superficial characteristics of them shall be fully described as much as possible. The detaining list of items shall be confirmed, signed or sealed by the taxpayer, the agent or the keeper.
第九条　纳税义务人自海关填发税款缴款书之日起15日内缴纳税款的，海关应当解除扣留措施，并向纳税义务人制发《中华人民共和国海关解除扣留通知书》，随附发还清单，将有关货物、财产发还纳税义务人。发还清单应当由纳税义务人或者其代理人确认，并签字或者盖章。
Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People’s Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer. Returning the list of items shall be confirmed, signed or sealed by the taxpayer or the agent.
第十条　纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。
Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.
本条第一款规定情形下，变卖所得不足以抵缴税款的，海关应当继续采取强制措施抵缴税款的差额部分；变卖所得抵缴税款及扣除相关费用后仍有余款的，应当发还纳税义务人。
Where the proceeds is not enough to withhold the tax in the situation as prescribed in Article 1, the Customs shall continuously adopt the enforcement measures to make up the balance of tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer.
第十一条　进出口货物的纳税义务人、担保人自规定的纳税期限届满之日起超过3个月未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关可以依次采取下列强制措施：
Article 11 Where the taxpayer who imports or exports goods or his guarantor fails to pay tax within 3 months as of the date when the deadline of the term of tax as prescribed expires, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, successively adopt the following enforcement measures:
（一）书面通知金融机构从其存款中扣缴税款；
(1)    Notify the financial institution to withhold tax from the deposits in the written form;
（二）将应税货物依法变卖，以变卖所得抵缴税款；
(2)    Sell off the dutiable goods and withhold tax from the proceeds; and
（三）扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。
(3)    Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.
第十二条　有本办法第十一条规定情形，海关通知金融机构扣缴税款的，应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从纳税义务人、担保人的存款中扣缴相应税款。
Article 12 Where it notifies the financial institution to withhold tax in the situation as prescribed in Article 11 of these Measures, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the financial institution to inform it to withhold corresponding tax from the deposit of the taxpayer or the guarantor.
金融机构扣缴税款的，海关应当向纳税义务人、担保人制发《中华人民共和国海关扣缴税款告知书》。
Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China to the taxpayer or the guarantor.
第十三条　有本办法第十一条规定情形的，滞纳金按照自规定的纳税期限届满之日起至扣缴税款之日计征，并同时扣缴。
Article 13 Where there are the situations as prescribed in Article 11 of these Measures, the overdue payment of Customs duties shall be levied during the period from the expiration of the term of tax as prescribed to the date when tax is withheld and simultaneously withheld
第十四条　有本办法第十一条规定情形，海关决定以应税货物、被扣留的价值相当于应纳税款的货物或者其他财产变卖并抵缴税款的，应当向纳税义务人、担保人制发《中华人民共和国海关抵缴税款告知书》。
Article 14 Where there are the situations as prescribed in Article 11 of these Measures, and it determines to withhold the tax with the proceeds by selling off the detained dutiable goods or other properties valued at that of tax payable, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China to the taxpayer or the guarantor.
本条第一款规定情形下，变卖所得不足以抵缴税款的，海关应当继续采取强制措施抵缴税款的差额部分；变卖所得抵缴税款及扣除相关费用后仍有余款的，应当发还纳税义务人、担保人。
Where the proceeds is insufficient to withhold tax in the situation as prescribed in Article 1, the Customs shall continue to adopt the enforcement measures to make up the balance of the tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer or the guarantor.
第十五条　依照本办法第八条、第十四条扣留货物或者其他财产的，海关应当妥善保管被扣留的货物或者其他财产，不得擅自使用或者损毁。
Article 15 Where it detains goods or other properties in accordance with Articles 8 and 14 of these Measures, the Customs shall properly take care of the detained goods or other properties and shall not use or damage them at will.
第十六条　无法采取税收保全措施、强制措施，或者依照本办法规定采取税收保全措施、强制措施仍无法足额征收税款的，海关应当依法向人民法院申请强制执行，并按照法院要求提交相关材料。
Article 16 Where there is no way to adopt tax preservation and enforcement measures, or there is still no way to levy full tax even though the Tax Preservation and enforcement measures have been adopted according to these Measures, the Customs shall apply to the People’s court for enforcement by law and submit relevant materials in accordance with the requirements.
第十七条　依照本办法第八条、第十四条扣留货物或者其他财产的，实施扣留的海关工作人员不得少于2人，并且应当出示执法证件。
Article 17 Where goods or other properties are detained in accordance with Articles 8 and 14 of these Measures, the staff of the Customs conducting the behavior shall not be less than 2 persons and show enforcement documents.
第十八条　纳税义务人、担保人对海关采取税收保全措施、强制措施不服的，可以依法申请行政复议或者提起行政诉讼。
Article 18 Where one taxpayer or guarantor does not accept the tax preservation and enforcement measures adopted by the Customs, he may apply for the administrative reexamination or file an administrative suit by law.
第十九条　纳税义务人在规定的纳税期限内已缴纳税款，海关未解除税收保全措施，或者采取税收保全措施、强制措施不当，致使纳税义务人、担保人的合法权益受到损失的，海关应当承担赔偿责任。
Article 19 Where the taxpayer has paid tax within the term of tax as prescribed, but the Customs fails to remove the Tax Preservation measures or inappropriately adopt the tax preservation and enforcement measures so that the legal rights and interests of the taxpayer or the guarantor suffers losses, the Customs shall bear the liability of compensation.
第二十条　送达本办法所列法律文书，应当由纳税义务人或者其代理人、担保人、保管人等签字或者盖章；纳税义务人或者其代理人、担保人、保管人等拒绝签字、盖章的，海关工作人员应当在有关法律文书上注明，并且由见证人签字或者盖章。
Article 20 The legal documents delivered under these Measures shall be signed or sealed by the taxpayer or the agent, the guarantor and the keeper; where the taxpayer or the agent, the guarantor and the keeper declines to sign or seal, the staff of the Customs shall mark on the relevant legal documents and get the witnesses to sign or seal.
第二十一条　海关工作人员未依法采取税收保全措施、强制措施，损害国家利益或者纳税义务人、担保人合法权益，造成严重后果的，依法给予处分。构成犯罪的，依法追究刑事责任。
Article 21 Where the Customs staff adopts tax preservation and enforcement measures not by law and damage the national interests or the legal rights and interests of the taxpayer or the guarantor with serious consequences caused, they shall be given punishment according to law. If a crime is constituted, criminal liability shall be prosecuted by law.
第二十二条　纳税义务人、担保人抗拒、阻碍海关依法采取税收保全措施、强制措施的，移交地方公安机关依法处理。构成犯罪的，依法追究刑事责任。
Article 22 Where the taxpayer or the guarantor resists or hampers the Customs to adopt tax preservation and enforcement measures by law, he shall be forwarded to local public security authority for handling by law. If crime is constituted, criminal liability shall be prosecuted.
第二十三条　本办法所列法律文书由海关总署另行制定并公布。
Article 23 The legal documents listed in these Measures shall be separately formulated and promulgated by the General Administration of Customs.
第二十四条　本办法由海关总署负责解释。
Article 24 These Measures shall be interpreted by the General Administration of Customs.
第二十五条　本办法自2009年9月1日起施行。
Article 25 These Measures enter into effect as of September 1, 2009.