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[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to go
中文意思:
第四十条经济特区等特定地区进出口的货物,中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物,有特定用途的进出口货物,用于公益事业的捐赠物资,可以减征或者免征关税。


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[Article 34] Inbound and outbound articles intended for official or personal use by foreign missions or personnel enjoying diplomatic privileges and immunity shall be dealt with in accordance with the Regulations on Diplomatic Privileges and Immunity of t第三十四条享有外交特权和豁免的外国机构或者人员的公务用品或者自用物品进出境,依照《中华人民共和国外交特权与豁免条例》的规定办理。
[Article 35] Personnel of drug-producing enterprises, drug-handling enterprises and medical treatment units who come into direct contact with drugs must undergo a medical examination annually.第三十五条药品生产企业、药品经营企业和医疗单位直接接触药品的工作人员,必须每年进行健康检查。
[Article 36] The consignee of import goods, the consignor of export goods and the owner of inbound and outbound articles are obligatory Customs duty payer.第三十六条进口货物的收货人、出口货物的发货人、进出境物品的所有人,是关税的纳税义务人。
[Article 37] Drug packages must, in accordance with regulations, be labelled and have an instruction booklet attached.第三十七条药品包装必须按照规定贴有标签并附有说明书。
[Article 39] The State imposes special controls on narcotic drugs, psychotropic drugs, poisons and radioactive drugs. The controls will be stipulated by the State Council.第三十九条国家对麻醉药品、精神药品、毒性药品、放射性药品,实行特殊的管理办法。管理办法由国务院制定。
[Article 40] Duty reduction or exemption shall be granted to goods imported or exported by the Special Economic Zones and other specified areas, and by Sino-foreign joint ventures, contractual joint ventures and wholly foreign-owned enterprises, and to go第四十条经济特区等特定地区进出口的货物,中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物,有特定用途的进出口货物,用于公益事业的捐赠物资,可以减征或者免征关税。
[Article 44] Upon discovery of a short-or non-payment of Customs duty on import or export goods, or inbound or outbound articles after their release, the Customs shall collect the money payable from the obligatory duty payer within 1 year of the previous 第四十四条进出口货物、进出境物品放行后,海关发现少征或者漏征税款,应当自缴纳税款或者货物、物品放行之日起一年内,向纳税义务人补征。
[Article 54] Any damage to any inbound and outbound goods or articles caused by Customs examination, the actual loss shall made up by the Customs.第五十四条海关在查验进出境货物、物品时,损坏被查验的货物、物品的,应当赔偿实际损失。
[Article 55] Any criminal responsibility shall be prosecuted in accordance with Article 155 of the Criminal Law of the People's Republic of China in case the Customs personnel divide up the confiscated smuggled goods and articles among themselves.第五十五条海关工作人员私分没收的走私货物、物品的,依照刑法第一百五十五条的规定追究刑事责任。
[Article 56] Disciplinary actions shall be imposed on those Customs personnel who abuse their power and intentionally create difficulties or procrastinate the control and examination; disciplinary or legal actions shall be taken on those who practice graf第五十六条海关工作人员滥用职权,故意刁难,拖延监管、查验的,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,给予行政处分或者依法追究刑事责任。
[Article 59] Measures for the implementation of this law will be set down by the State Council department responsible for health administration and submitted to the State Council for approval and implementation.第五十九条国务院卫生行政部门根据本法制定实施办法报国务院批准施行。
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