第二章为海关行政处罚违法所得的释义。
The second chapter Customs administrative sanctions illegal obtained elementary theory.
第四章为海关行政处罚违法所得构成范围及认定标准。
The fourth chapter Customs administrative sanctions illegal obtained scope limits.
第六十七条依照海关规章给予行政处罚的，应当遵守本实施条例规定的程序。
Article 67 Where administrative penalty is imposed according to Customs rules, the procedures specified in these implementing Regulations shall be complied with.
第五十四条海关对当事人违反海关法的行为依法给予行政处罚的，应当制作行政处罚决定书。
Article 54 the Customs shall make a written decision of administrative penalty when it imposes administrative penalty upon the party according to law for his act violating the Customs law.
第三条海关办理行政处罚案件应当遵循公正、公开、及时和便民的原则。
Article 3 the handling of administrative penalty cases by customs houses shall conform to the principles of justness, openness, timeliness and facilitating people.
第二条海关办理行政处罚案件的程序适用本规定。法律、行政法规另有规定的除外。
Article 2 the handling of administrative penalty cases by customs houses shall be governed by these Provisions, unless it is otherwise prescribed by any law or administrative regulation.
尚不构成犯罪的，由海关依照《海关法》和行政处罚实施细则的规定处理。
Smuggling cases that are not serious enough to become criminal shall be handled in accordance with the Customs Law and the Regulations for Imposing Administrative Penalties Under the Customs Law.
尚不构成犯罪的，由海关依照《海关法》和行政处罚实施细则的规定处理。
Smuggling cases that are not serious enough to become criminal shall be handled in accordance with the Customs Law and the Regulations for Imposing Administrative Penalties Under the Customs Law.
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