Since the law of customs established for the first time the item of unit offence in 1988 , china has put an end to the prolonged debate in the theoretical circle of criminal law whether a unit could be a criminal subject and bear a proper penal responsibility 我国自1988年《海关法》中首开单位犯罪立法之先河，结束了刑法理论界长达多年的关于单位能否成为犯罪主体并承担刑事责任的争论。
Article 14 while exporting missile - related items and technologies , the exporter shall present the export licence to the customs , complete the customs procedures and accept supervision and control of the customs in accordance with the provisions of the customs law 第十四条导弹相关物项和技术出口时，出口经营者应当向海关出具出口许可证件，依照海关法的规定办理海关手续，并接受海关监管。
Assistance , as provided for in this agreement , shall also include , upon a party ' s own initiative or request , all information apt to ensure the enforcement of the customs laws and the accurate assessment of customs duties and other taxes by the customs administrations 二、本协定所规定的协助亦包括一方主动或应请求向另一方提供可能有助于其确保海关法的实施及正确计征关税和其他税的情报。
Article 38 anyone who smuggles goods that are subject to import or export prohibitions or restrictions , and hereby commits criminal offenses , shall be subject to criminal prosecution pursuant to the supplementary provisions on the punishment of smuggling crimes 第三十八条走私禁止进出口或者限制进出口的货物，构成犯罪的，依照惩治走私罪的补充规定追究刑事责任不构成犯罪的，依照海关法的规定处罚。
As a result , we should take appropriate opportunities to revise the current customs law and regulate and adjust the current tariff enforcement measures with the aim of issuing a new version of measures for implementation of the regulations of the customs on tariff enforcement 因此，对我国《海关法》进行修改与完善，规范与调整现行关税强制措施，尽快出台一部《海关实施关税强制措施管理办法》迫在眉睫。
Article xviii anyone who exports dual - purpose nuclear goods and correlated technologies in violation of these regulations , and whose conduct constitutes a crime , shall have his criminal responsibilities investigated according to the law ; or punished according to the regulations of the foreign trade law and customs law if the conduct does not constitute a crime 第十八条违反本条例的规定，出口核两用品及相关技术，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依照对外贸易法、海关法的有关规定处罚。
