对赃款赃物的界定

　　所谓赃款赃物，就是指违法犯罪分子违法犯罪所得的一切财物。
赃款赃物具有两个方面的主要特征：一个方面是具有证据价值和经济价值的双重属性。赃款赃物与案件真实情况的发生、发展有着客观内在的联系，因而对案件具有证据价值;同时，赃款赃物也具有民法上物的特征，即人们能够支配的具有经济价值的物质实体和自然力，民法上的物基本上也可以成为赃物，其特征没有因为诉讼而发生改变。另一方面，赃款赃物必须是行为人采用违法犯罪手段所获取的财物，它既不同于作案工具，也不是行为人的个人合法财产，更不是违禁品。在实践中，认定赃款赃物时必须将其范围严格限定在行为人采用违法犯罪手段所获取的财物之内，不得与行为人其他财产相混淆。行为人的个人财产可以是罚款、罚金、没收财产等行政和刑事处罚措施的标的，但决不能够成为追缴的对象。
　　赃款赃物的性质，只能够由国家授权的特定司法机关或者行政执法机关通过法定程序作出的生效裁决来确定，这是认定赃款赃物在程序上的决定性要件。生效的裁决主要包括两种情况：一是行政执法机关依照有关的行政法律法规在其权限范围内作出的行政处罚决定;二是人民法院对其管辖的刑事案件作出的裁决。本文主要讨论的是后一种情况，即在刑事诉讼中只有人民法院才有权利对赃款赃物进行认定，公安机关无权认定。这是因为，我国刑法明确规定了无罪推定原则，“未经人民法院依法判决，对任何人都不得确定有罪”，只有人民法院判决被告人有罪后，被告人的非法所得才上升为罪犯的赃款赃物，即是说，在公安机关的侦查阶段，犯罪嫌疑人在其法律上的地位被确定为罪犯之前，其违法所得便不能够成为具有法律意义上的赃款赃物。因此，我国刑事诉讼法在公安机关的侦查阶段，只使用过“物品、文件”、“存款、汇款”、“财物及其孳息”、“合法财产”等字眼，在人民法院审判判决后才有赃款赃物的说法。
　　一、与公安机关在刑事诉讼中的任务相背离。我国刑事诉讼法明确规定，“我国刑事诉讼法的任务，是保证准确、及时地查明犯罪事实，正确应用法律，惩罚犯罪分子，保障无罪的人不受刑事追究……”，公安机关只负责“对刑事案件的侦查、拘留、执行逮捕、预审”，“收集、调取犯罪嫌疑人有罪或者无罪、罪轻罪重的证据材料”，等等。公安部制订的《公安机关办理刑事案件程序规定》中对公安机关的任务也作了相似的规定。我国刑事诉讼法没有规定公安机关在刑事诉讼中有为被害单位和个人挽回损失的职责。
　　二、我国现行法律中没有授权公安机关在刑事诉讼中享有追缴赃款赃物或者追缴涉案款物的权利，在法定的七种侦查措施中也没有追缴措施。
　　三、在公安机关侦查阶段，赃款赃物都还没有被认定，追缴赃款赃物从何而来。
　　四、国家、企业、个人的财产被犯罪嫌疑人侵犯要挽回损失，从严格意义上来讲应当向人民法院提出(当然也可以向公安机关提出，但公安机关只能够是通过侦查、预审等措施证明该事实的存在，怎么样挽回应当由被害单位和个人向人民法院提起附带民事诉讼解决)。我国《刑法》第六十四条“犯罪分子违法所得的一切财物，应当予以追缴或者责令退赔”的规定应当仅适用于人民法院，公安机关无权以此规定追缴财物。
　　五、策略和建议
　　刑事诉讼法存在的漏洞，错误的传统思维和办案习惯，都制约着公安机关的严格执法，但我们决不能够以此裹足不前，不能够因为公安机关没有“追缴犯罪分子非法犯罪所得一切财物”的职责便置国家、集体、个人财产被侵犯于不顾，该依法保护他们财产的时候不保护，该收集的证据不敢收集，相反，我们更应该在呼吁完善法律的同时积极地依法保护国家、集体、个人财产不能够被侵犯，严格执法，热情服务，以公安机关的实际工作履行“三个代表”要求。
　　(一)在理论和实践上彻底摒弃追缴赃款赃物、退赃的理念和行为，把公安机关在刑事诉讼中的职责真正转移到法定职责、严格执法上来
　　如前所述，赃款赃物的称谓有特定的前提，公安机关在侦查阶段不能够称其扣押或者调取的物品为赃款赃物，追缴赃款赃物更是荒谬何况其本身又没有法律依据，因此我们在理论和实践上都要彻底摒弃追缴赃款赃物、退赃的理念和行为，公安机关的有关文书、对外的有关宣传应当禁止使用追缴赃款赃物、退赃的字眼。公安机关在刑事诉讼中的任务，就是保证准确、及时地查明犯罪事实，收集尽可能多的证据，通过侦查手段多破案件，依法将各种犯罪嫌疑人通过检察机关的提起公诉交付人民法院的审判，保障无罪的人不受刑事追究。
　　(二)弥补漏洞，制订有关司法解释，完善刑事诉讼法
　　当务之急，我们应当尽快将实践中存在的在有关追缴赃款赃物、退赃等方面的问题逐级向公安部报告，建议短期内应该尽快由最高人民法院或者最高人民检察院作出有关司法解释，从长远来讲则应该修改刑事诉讼法。广东省公安厅制订的《广东省公安机关办理经济犯罪案件程序规定》中对房产、股票、期货和与案件有关涉案单位存款、汇款等可以冻结等问题有部分规定，但笔者认为，该规定没有任何法律意义，公安部、省公安厅制订的有关刑事案件程序规定在性质上只能够是在法律规定的范围内制订公安机关的内部工作流程，它本身没有任何法律效力，特别对于人民法院而言。






北安市人民法院
栾桂平

海关总署


中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法(附英文)
海关总署


一九九0年九月八日国务院批准

第一章 总则
第一条 为了促进上海外高桥保税区的建设，发展外向型经济，根据《中华人民共和国海关法》以及国家其他有关法规的规定，制定本办法。
第二条 上海外高桥保税区（以下简称保税区）为海关监管区，海关在保税区内依法执行监管任务。保税区与非保税区（指中国境内的其他地区，下同）分界线设置完善的隔离设施。
第三条 进出保税区的货物、运输工具和个人携带物品，必须经由设有海关机构的出入口进出，如实向海关申报，接受海关检查。
保税区内从事进出口业务的企业和生产、仓储企业应当持上海市人民政府或者其指定的主管部门的批准文件向海关登记备案。
第四条 保税区进出口货物，应当由收货人、发货人或者他们的代理人填写进出口货物报关单，并按规定交验有关单证。
第五条 保税区内仅设立行政管理机构以及有关企业。
除安全保卫人员外，其他人员不得在保税区内居住。
第六条 保税区内行政管理机构和企业进口的供本机构、企业使用的货物仅限在保税区内使用，未经批准，严禁转让、销售非保税区。保税货物必须复运出境或经加工后复运出境。
如遇特殊情况需将货物转让、销售非保税区的，则视同进口，应交验国家规定的进口许可证，并缴纳进口关税和进口环节的产品税（增值税）或工商统一税。
第七条 在保税区设立国家限制和控制的生产项目，须经国家规定的主管部门批准。
第八条 国家禁止进出口的货物、物品不得运入、运出保税区。
目的在于销往非保税区的货物不得运入保税区。
第九条 海关对保税区进出口的货物及有关场所，有权按照《中华人民共和国海关法》的规定进行检查。

第二章 对进出口货物的验放依据及税收优惠
第十条 从境外进口运入保税区的供保税区内使用的机器、设备、基建物资、生产用车辆、交通工具和办公用品，为加工出口产品进口的原材料、零部件、元器件、燃料、包装物料，供储存的转口货物，以及在保税区加工运输出境的产品免领进出口许可证。
第十一条 从非保税区运入保税区的货物（包括供生产出口产品的原材料、零部件、元器件、包装物料等），视同出口，并按照国家有关规定办理海关手续。
第十二条 从非保税区运入保税区供区内行政管理机构、企业及其工作人员使用的国内生产的机器、设备和日常生活用品，使用单位应向海关申报，由海关查验后放行。从非保税区运入已办妥进口手续的进口货物、物品，不予退税。
第十三条 保税区的进出口货物，其关税和工商统一税（产品税或增值税），按以下规定办理：
（一）建设保税区内基础设施所需进口的机器、设备和其他基建物资，予以免税。
（二）保税区内企业进口自用的建筑材料、生产和管理设备、生产用燃料、数量合理的生产用车辆、交通工具、办公用品以及上述机器设备、车辆所需的维修零配件，予以免税。
（三）保税区内的行政管理机构进口自用合理数量的交通工具、办公用品、管理设备，比照本条第（二）项的规定办理。
（四）保税区内企业进口专为生产出口产品所需要的原材料、零部件、元器件、包装物料，予以保税。
（五）转口货物按保税货物处理，在复出口的条件下免税。
（六）进口本条第（一）至第（五）项规定范围以外的物品，应照章征税。
（七）保税区内企业生产加工的产品出口，免征出口关税和生产环节的工商统一税（产品税或增值税）。

第三章 对生产企业进出口货物的管理
第十四条 保税区内的生产企业应向海关备案，领取有关《登记手册》。
上述企业应对原材料、零部件、元器件及制成品等的进口、储存、出口、销售等情况，分别建立专门帐册，定期列表报送海关备查、核销。
第十五条 生产企业用进口料、件生产的制成品应全部销往境外。如遇特殊情况需将生产的制成品、副次品和边角余料等销往非保税区时，视同进口，应按国家有关规定办理进口手续并照章纳税。海关对制成品按所含进口料、件补征税款。发货人或者他们的代理人对所含料件品名、数
量、价值申报不清的，海关按照制成品补征税款。
第十六条 进口料、件应自进口之日起一年内加工成品销往中国境外，并在合同执行完毕后一个月内由生产企业持凭《登记手册》和经海关签印的出口货物报关单向海关办理核销手续。
超过一年未曾加工的进口料、件，除特准延期外，应按进口货物办理领证、纳税手续。

第四章 对外贸企业进出口货物的管理
第十七条 经国家主管部门批准经营进出口业务的保税区外贸企业可从事转口贸易和为保税区内企业代理进口生产用原材料、零部件和出口产品，但不得收购非保税区企业生产的货物出口，亦不得代理非保税区企业进口货物。
第十八条 保税区外贸企业进出口货物时，海关凭外贸和生产企业签订的代理进出口合同及其他有关单证验放。
第十九条 保税区外贸企业进口的货物应存入保税区内海关指定的仓库、场所，并建立专门帐册，定期列表报送海关核查。
第二十条 外贸企业代理进口的货物运交保税区内生产企业进行生产加工和代理生产企业出口产品时，买卖双方应持凭代理进出口合同向海关办理报关、结转和核销手续。
海关对生产企业结转的上述货物按本办法第三章的规定办理。
第二十一条 外贸企业代理进口的货物不得擅自转让、销售到非保税区。

第五章 对仓储企业转口货物的管理
第二十二条 从中国境外运入保税区的转口货物应存入保税区内海关指定的仓库、场所。未经海关许可，上述货物不得转让或出售。
第二十三条 转口货物经海关同意，可在仓库内进行分级、挑选、刷贴标志、改换包装等简单加工。
仓储企业应建立进口、库存、转口、销售等专门帐册，定期列表报送海关核查。
第二十四条 转口货物在保税区内储存期限为一年。如有特殊情况需要延期的，应向海关提出申请，但延长期限最多不得超过一年。逾期不运出的，由海关按照《中华人民共和国海关法》第二十一条的规定处理。

第六章 对运输工具和个人携带物品的管理
第二十五条 进出保税区的运输工具应由其负责人、所有人或者他们的代理人持上海市人民政府或者其指定的主管部门批准的证件办理登记备案手续。
第二十六条 运输工具进出保税区时应向海关申报，接受海关检查。
第二十七条 从保税区前往非保税区的运输工具和人员不得擅自载运、携带保税区内保税货物和用保税料、件生产的产品。

第七章 附则
第二十八条 保税区进口的减免税货物、保税货物的监管手续费，应当按照《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》办理。
第二十九条 严禁利用国家给予保税区的优惠和便利条件进行走私违法活动。海关对保税区内发生的走私违法活动按照《中华人民共和国海关法》的规定处理。
第三十条 本办法由海关总署负责解释。上海海关可根据本办法制定实施细则，报海关总署批准后实行。
第三十一条 本办法由海关总署发布施行。(附英文)

MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCER-NING THE ADMINISTRATION OF THE GOODS, MEANS OF TRANSPORT, AND ARTICLESCARRIED BY INDIVIDUALS TO BE BROUGHT INTO OR OUT OF THE BONDED AREA OFOUTER GAOQIAO IN SHANGHAI
[*1]

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCER-
NING THE ADMINISTRATION OF THE GOODS, MEANS OF TRANSPORT, AND ARTICLES
CARRIED BY INDIVIDUALS TO BE BROUGHT INTO OR OUT OF THE BONDED AREA OF
OUTER GAOQIAO IN SHANGHAI [*1]
(Approved by the State Council on September 8, 1990 and promul-
gated by Decree No. 13 of the General Customs Administration on September
9, 1990)

Chapter I General Provisions

Article 1
These Measures are formulated in accordance with the Customs Law of the
People's Republic of China and the provisions of other pertinent laws and
regulations promulgated by the State in order to promote the construction
in the bonded area of Outer Gaoqiao in Shanghai and develop the export-
oriented economy.
Article 2
The bonded area of Outer Gaoqiao in Shanghai (hereinafter referred to as
"the bonded area") is under the supervision and administration of the
Customs, and the Customs shall carry out the task of supervision and
administration in the bonded area according to law. On the demarcation
line between the bonded area and the non-bonded areas (i.e., the other
areas within the territory of China, the same below) shall be established
well equipped separation installation.
Article 3
Goods, means of transport, or articles carried by individuals entering or
leaving the bonded area must go through the entrance and exit of the
Customs establishments. They shall be declared at the Customs truthfully
and accept the inspection of the Customs. Enterprises engaged in import
and export business and enterprises engaged in production and storage
business in the bonded area, shall present document of approval, issued by
the Shanghai People's Government or by the competent authorities
designated by it, to the Customs for registration.
Article 4
With respect to import and export commodities in the bonded area, the
consignee, the consignor, or their agent shall fill in the declaration
form for import and export commodities, and present the relevant documents
in accordance with provisions.
Article 5
Within the confines of the bonded area, only the competent administrative
organs and relevant enterprises are to be established.
With the exception of the security personnel, no other personnel shall be
permitted to reside in the bonded area.
Article 6
Within the confines of the bonded area, goods imported by the competent
administrative organs or enterprises for their own use shall be used only
in the bonded area; these goods are strictly forbidden to be transferred
or sold in the non-bonded areas without approval. The bonded goods must be
re-transported out of the territory, or be re-transported after being
processed out of the territory.
If, under special circumstances, the aforesaid goods must be transferred
to, or sold in non-bonded areas, they shall be regarded as imported goods,
and the persons concerned shall present import licence as prescribed by
the State, and pay import duty and product tax in the link of import (i.e.
tax on added value) or consolidated industrial and commercial tax.

Article 7
The establishment of production of projects, in the bonded area, which are
restricted and controlled by the State, shall be approved by the competent
authorities prescribed by the State.
Article 8
Goods and articles, whose import and export are forbidden by the State,
shall not be brought into or out of the bonded area.
Goods intended to be sold in the non-bonded areas shall not be transported
into the bonded area.
Article 9
The Customs has the right to inspect, according to the provisions of the
Customs Law of the People's Republic of China, goods imported into or
exported from the bonded area and the sites connected with them.

Chapter II The Basis for the Inspection and Clearance of Imported and Exported Goods and the Preferential Treatment in Taxation

Article 10
Import or export licence shall be exempted in the following cases: the
importation into the bonded area of machinery, equipment, goods and
materials for capital construction, motor vehicles for production, means
of transport, and articles for office use, which are to be used within the
bonded area; the importation of raw and processed materials, spare and
component parts, primary parts, fuels, and packaging supplies needed for
processing export products; the transit goods for storage; and the
products processed in the bonded areas and destined for export.
Article 11
Goods (including raw materials, spare parts and components, primary parts,
and packaging supplies for the production of export products), transported
from the non-bonded areas into the bonded areas, shall be regarded as
export goods, and the Customs procedures shall be completed in accordance
with the pertinent provisions promulgated by the State.
Article 12
With respect to the domestically manufactured machinery, equipment and
articles for daily use, which are transported into the bonded area from
the non-bonded areas and are for the use by administrative departments,
enterprises and their personnel in the area, the interested units shall
declare at the Customs, which shall give clearance after inspection. As
regards those imported goods and articles transported into the bonded area
from the non-bonded areas and which have been cleared after going through
import procedures, the Customs duties already paid shall not be refunded.

Article 13
Customs duty and consolidated industrial and commercial tax (tax on
products, or tax on added value) on the import and export goods of the
bonded area shall be handled in accordance with the following provisions:
(1) the machinery, equipment, and other goods and materials for capital
construction needed for the construction of basic installations and
facilities in the bonded area shall be exempted from duty;
(2) the building materials, the equipment for production and
administration, the fuels for production, motor vehicles within reasonable
quantities for production, means of transport, articles for office use,
and the spare parts and fittings needed for the maintenance of the
aforesaid machinery, equipment and motor vehicles, which are imported by
enterprises in the bonded area for their own use, shall be exempted from
duty;
(3) the means of transport within reasonable quantities, articles for
office use, equipment for administration, imported by administrative
departments in the bonded area for their own use, shall be handled by
applying mutatis mutandis the provisions of Item (2) of this Article;
(4) the raw and processed materials, spare and components parts, primary
parts, and packaging supplies, imported by the enterprises in the bonded
area to be used for production of export products, shall be held in bond;
(5) transit goods shall be treated as bonded goods, and shall be exempted
from duty if they are to be re-exported;
(6) the importation of articles other than those within the scope as
prescribed in Items (1) through (5) of this Article, shall be taxed in
accordance with relevant regulations;
(7) the exportation of products processed by enterprises in the bonded
area shall be exempted from export duty and consolidated industrial and
commercial tax in the production link
(tax on products, or tax on added value).

Chapter III The Administration of the Import and Export Commodi- ties of Production Enterprises

Article 14
Enterprises destined for production in the bonded area shall register at
the Customs for the record, and obtain a "registration handbook".
The aforesaid enterprises shall set up specialized account books to keep
separate records of the importation, storage, exportation, and marketing
conditions of raw and processed materials, spare and component parts,
primary parts and finished goods; and submit periodical statements to the
Customs for future reference and for verification and cancellation.
Article 15
The finished products manufactured with imported raw materials and spare
parts by production enterprises shall all be sold abroad. If, under
special circumstances, it is necessary to sell finished products,
substandard products, and leftover bits and pieces of raw materials in the
non-bonded areas, such products shall be regarded as imported products,
the procedures for importation shall be completed in accordance with the
pertinent provisions of the State and duties be paid according to
regulations. The Customs shall, in accordance with the quantities of the
imported raw materials and spare and component parts of which the finished
products consist, levy duties on them. In the event that the consignors or
their agents cannot submit an accurate report on the names, quantities and
value of such raw materials and spare and component parts, the Customs
shall take the finished products as imported and levy duties as such.
Article 16
The imported raw materials and spare and component parts shall, within the
period of one year after their importation, be processed into finished
products and sold outside the Chinese territory; and the enterprise
concerned shall, within the period of one month after the completion of
the execution of the contract, approach the Customs for verification and
cancellation be presenting the "registration handbook" and the declaration
form for export commodities endorsed by the Customs.
In case the imported raw materials and spare and component parts are not
processed into finished products within one year, with the exception of
special approval for an extension, due procedures for obtaining a licence
and paying the duty as import goods shall be completed.

Chapter IV Administration of Commodities Imported and Exported by Foreign Trade Enterprises

Article 17
A foreign trade enterprise in the bonded area, which is approved by the
State competent authorities to conduct import and export business, may
transact transit trade and act as an agent for other enterprises in the
bonded area to import raw and processed materials and spare and component
parts for production, or to export products. However, it may not purchase
goods manufactured by enterprises in the non-bonded area; nor may it act
as an agent for enterprises in the non-bonded area to import goods.
Article 18
When a foreign trade enterprise in the bonded area conducts import and
export of goods, the Customs shall give clearance after verifying the
import and export agency contract signed between the foreign trade
enterprise and the interested production enterprise, and other relevant
documents.
Article 19
Goods imported by a foreign trade enterprise in the bonded area shall be
stored in the warehouses and sites designated by the Customs within the
bonded area, and the aforesaid enterprise shall keep specialized account
books, and submit periodical statements to the Customs for verification.
Article 20
When a foreign trade enterprise delivers goods, imported by it as an
agent, to a production enterprise for processing, or exports goods as an
agent for the production enterprise, both buying and selling parties
shall, by presenting the import and export agency contract to the Customs,
go through the procedures for Customs declaration, carrying-over of
accounts, and verification and cancellation.
With respect to the aforesaid goods carried over by the production
enterprise, the Customs shall handle the matter in accordance with the
provisions in Chapter III of these Measures.
Article 21
Goods imported through the agency of a foreign trade enterprise shall not
be transferred or sold to the non-bonded areas without authorization.

Chapter V Administration of Warehousing and Storing Enterprises for Transit Goods

Article 22
Transit goods imported from abroad into the bonded area shall be stored in
warehouses and sites, designated by the Customs, in the bonded area.
Without the approval of the Customs, the aforesaid goods shall not be
transferred or sold.
Article 23
Transit goods, with the approval of the Customs, may undergo simple
processing in warehouses, such as grading, selecting, pasting trademark
tags, and changing the packing. The warehousing and storing enterprises
shall keep specialized account books for import, storage, transit, and
marketing, and submit periodical statements to the Customs for
verification.
Article 24
The time limit for the storage of transit goods in the bonded area shall
be one year. If, under special circumstances, there is a need to extend
the time limit, an application shall be filed with the Customs for an
extension, which shall in no way exceed one year. In the event that the
transit goods are not transported out of the bonded area within the time
limit, the Customs shall handle the case in accordance with the provisions
of Article 21 of The Customs Law of the People's Republic of China.

Chapter VI Administration of Means of Transport and Articles Carried Along by Individuals

Article 25
The persons in charge or the owners of the means of transport entering or
leaving the bonded area, or their agents, shall present the certification,
approved by the Shanghai People's Government or the competent organs
designated by it, for going through the procedures of registration for the
record.
Article 26
Means of transport, on entering or leaving the bonded area, shall declare
at the Customs, and accept the inspection by the Customs.
Article 27
Means of transport and personnel, while going from the bonded area to a
non-bonded area, shall not, without approval, transport or carry out of
the bonded area bonded goods or products made from bonded raw and
processed materials and spare and component parts.

Chapter VII Supplementary Provisions

Article 28
Cases concerning the supervision charges for goods with Customs duties
reduced or exempted, or for bonded goods imported into the bonded area,
shall be handled in accordance with Measures of the Customs of the
People's Republic of China Concerning the Collection of Customs
Supervision Charges for Goods Imported with Reduction of Exemption from
Customs Duty, and for Bonded Goods.
Article 29
It is strictly prohibited to engage in illegal activities of smuggling by
taking advantage of the preferential treatment and conveniences granted by
the State to the bonded area. The Customs shall handle the smuggling
activities which occur in the bonded area in accordance with the
provisions of The Customs Law of the People's Republic of China.
Article 30
The right to interpret these Measures resides in the General Customs
Administration. Rules for the implementation of these Measures may be
formulated by the Shanghai Customs in accordance with these Measures. The
implementation rules shall be put into effect after its approval by the
General Customs Administration.
Article 31
These Measures shall be promulgated and put into effect by the General
Customs Administration.
Note:
[*1] On September 8, 1990, the State Council, while approving the
promulgation by the General Customs Administration of these Measures, gave
the following instruction: " A special, closed channel shall be
constructed in between the bonded area of Outer Gaoqiao in Shanghai and
the wharf. The Measures shall be put into effect after the separation
installations in the bonded area have been completed, and checked strictly
and accepted by the Customs". - The Editor.



1990年9月10日