中华人民共和国海关进出口货物征税管理办法 Decree of the General Administration of Customs of the Peoples Republic of Chin

rm， the maintenance contract （or the original import contract containing a maintenance article）， the maintenance bill， etc.

　　The customs shall determine the dutiable value and calculate and levy the import duties in accordance with relevant provisions on determining the dutiable value of imported goods and the applicable exchange rate and tariff on the day on which the declaration for shipping the goods back to the PRC is accepted.

　　Where， due to justifiable reasons， any entry goods for maintenance are unable to be shipped back to the PRC w

ithin the time limit as prescribed by the customs， the duty payer shall， before the time limit expires， make a statement of the reasons and file an application for time limit extension.

　　Article 52 Where the exit goods for maintenance purposes are shipped back to the PRC beyond the time limit as permitted by the customs， the customs shall levy the import duties in accordance with relevant provisions on levying the duties for the import of regular goods.

　　Article 53 When going through the export declaration procedure for any exit goods for processing purposes， a duty payer shall submit the entrusted processing contract for the goods to the customs； if such goods fall into any category of the commodities that are subject to the payment of export duties， the duty payer shall provide a duty guarantee to the customs. The exit goods for processing shall be shipped back to the PRC within the time limit as prescribed by the customs.

　　Article 54 When going through the import declaration formalities for shipping the exit goods for processing back to the PRC， the duty payer shall submit to the customs such papers as the original export declaration form， the entrusted processing contract， the processing bill， etc.

　　The customs shall determine the dutiable value and calculate and levy import duties in accordance with relevant provisions on determining the dutiable value of imported goods and the applicable exchange rate and tariff on the day on which the declaration for shipping the goods back to the PRC is accepted， and handle relevant formalities for canceling the duty guarantee， as provided by the duty payer when the goods leave The PRC.

　　Where， due to justifiable reasons， any exit goods for processing are unable to be shipped back to the PRC within the time limit as prescribed by the customs， the duty payer shall， before the time limit expires， make a statement of the reasons and file an application for time limit extension.

　　Article 55 Where any exit goods for processing fail to be shipped back to the PRC within the time limit as permitted by the customs， the customs shall oversee them in accordance with relevant provisions on levying the duties for the import or export of regular goods， and convert the duty guarantee， as provided by the duty payer when the goods leave The PRC， to the payment of the duties； when such goods are subsequently shipped back to the PRC， the customs shall levy the import duties in accordance with relevant provisions on levying the duties for the import of regular goods.

　　Article 56 The “time limit as prescribed by the customs” and the “time limit as permitted by the customs” as cited from Article 47 down to Article 55 of the present Rules shall be determined by the customs on the basis of relevant contractual stipulations on the entry/exit goods for maintenance or the exit goods for processing， as well as the specific circumstances.

　　Section 5 The Returned Goods

　　Article 57 Where， due to the reason of quality or specification， any exported goods are shipped in their original shape back to the PRC within one year as of the day on which they are cleared with the customs， the duty payer shall， when going through the import declaration procedure for such goods， submit relevant papers and certificates in accordance with the provisions concerned. No import duties or import linkage taxes will be levied on the original exports that are shipped back to the PRC upon the approval of the customs.

　　Article 58 Where， due to the reason of quality or specification， any imported goods are shipped in their original shape out of The PRC within one year as of the day on which they are cleared with the customs， the duty payer shall， when going through the export declaration procedure for such goods， submit relevant papers and certificates in accordance with the provisions concerned. No export duties will be levied on the original imports th

at are shipped out of The PRC upon the approval of the customs.

　　Chapter IV The Refund and Recovery of the Duties for Imports or exports

　　Article 59 Where the customs detects any overpaid duties， it shall immediately notify the duty payer of going through the duty refund formalities. The latter shall go through the duty refund formalities within three months upon receipt of the notification.

　　Article 60 Where a duty payer discovers any overpaid duties， it may， within one year as of the day on which the duties are paid， file an application to the customs for refunding the overpaid duties and paying the current deposit interest of the corresponding period.

　　When filing the application to the customs for refunding the overpaid duties and paying the interest， the duty payer shall submit the following materials：

　　（1） The refund application form （see Attachment 3 for its format）； and

　　（2） The original duty payment form， and the materials that can justify the refund.

　　Article 61 Where any duty-paid imported goods are shipped in their original shape out of The PRC due to the reason of quality or specification， the duty payer may， within one year as of the day on which the duties are paid， file an application to the customs for refunding the duties.

　　When filing the application to the customs for refunding the duties， the duty payer shall submit the following materials：

　　（1） The refund application form；

　　（2） The original import declaration form， the duty payment form， and the invoice；

　　（3） The export declaration form for shipping the goods out of The PRC； and

　　（4） The agreement by and between the consigner and the consignee on returning the goods.

　　Article 62 Where any duty-paid exported goods are shipped in their original shape back to the PRC due to the reason of quality or specification， if the duty payer has repaid export rebates， it may， within one year as of the day on which the duties are paid， file an application to the customs for refunding the duties.

　　When filing the application to the customs for refunding the duties， the duty payer shall submit the following materials：

　　（1） The refund application form；

　　（2） The original export declaration form， the duty payment form， and the invoice；

　　（3） The import declaration form for shipping the goods back to the PRC； and

　　（4） The agreement by and between the consigner and the consignee on returning the goods， and the certificate for the repayment of the export rebates as issued by the tax department.

　　Article 63 Where an application is filed for canceling the declaration of the export-duty-paid goods that fail to be loaded and exported for any reason， the duty payer may， within one year as of the day on which the duties are paid， file a duty refund application to the customs.

　　When filing the application to the customs for refunding the duties， the duty payer shall submit the following materials：

　　（1） The refund application form； and

　　（2） The original export declaration form and the duty payment form.

　　Article 64 Where any imports or exports in bulk are shipped in less quantity， yet the duties have been paid and the goods cleared with the customs， if the consigner， carrier or insurer has refunded or compensated for the goods payment for the shipment shortfall， the duty payer may， within one year as of the day on which n the duties are paid， file an application to the customs for refunding the corresponding duties for the import or export shipment shortfall.

　　When filing the application to the customs for refunding the duties， the duty payer shall submit the following materials：

　　（1） The refund application form；

　　（2） The original import or export declaration form， the duty payment form， and the invoice；

　　（3） Relevant testing certificate issued by

a qualified commodities testing agency； and

　　（4） The document certifying the refund of or compensation for the goods payment.

　　Article 65 Where relevant payment for the imports or exports are compensated for by the consigner， carrier or insurer due to damage， inferior quality， or incompatible specification of the goods， or in connection with any circumstances of goods shortage except as prescribed in Article 64 of the present Rules， the duty payer may， within one year as of the day on which the duties are paid， file an application to the customs for refunding the corresponding duties for the compensated amount of the goods payment.

　　When filing the application to the customs for refunding the duties， the duty payer shall submit the following materials：

　　（1） The refund application form；

　　（2） The original import or export declaration form， the duty payment form， and the invoice； and

　　（3） The document certifying the compensation for the goods payment.

　　Article 66 The customs shall exercise examination upon receipt of the refund application as filed by a duty payer. If the application materials so submitted are complete and conform to the prescribed format， the customs shall a

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