ABSTRACT
In the past few years, laws and regulations regarding customs and duties have been changed drastically. Certain important legislations have been repealed, namely: 1. The Provisional Law of the PRC on Customs now repealed and superseded by the
Customs Law of the People's Republic of China, with effect from July 1, 1987. The latter was promulgated by the State Council on January 22, 1987, surprisingly, the General Customs Bureau of PRC was so efficient to have the Implementation Details on the Administration Penalties of the Customs Law approved by the State Council on June 30, 1987 and announced it with immediate effect on July 1, 1987, the same day when the Customs Law comes into force. The Implementation Details were drafted by reference to Article 60 of the Customs Law, readers may refer to the text of the Customs Law for details.
