Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p.1).

1992年10月12日(EEC) 2913/92号理事会条例，建立了共同体海关法（OJ L 302，1992年9月19日，第1页）。

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Article 12 Import and export goods entering or leaving the Customs territories at places other than the Development Zones shall be dealt with as transit goods according to the related regulation.

第十二条进出口货物如从开发区以外的口岸进出境，应按海关对转关运输货物的监管办法办理。

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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.

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。

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And even apart from regulation, the customs change in different locales, so it helps to have assets in Europe and US. Our customers are big and global and they are trying to figure out how to manage risk globally.

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