第三十九条 纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经海关总署批准，可以延期缴纳税款，但是最长不得超过６个月。

Article 39. In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

第四十条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；

Article 40. In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

纳税义务人、担保人自缴纳税款期限届满之日起超过３个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。

In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

第四十一条 加工贸易的进口料件按照国家规定保税进口的，其制成品或者进口料件未在规定的期限内出口的，海关按照规定征收进口关税。

Article 41. In cases where the imported materials for processing trade are bonded imported as per the State regulations, and the products manufactured with the materials or imported materials fail to be exported within the specified period of time, the customs shall impose import duties as requested.

加工贸易的进口料件进境时按照国家规定征收进口关税的，其制成品或者进口料件在规定的期限内出口的，海关按照有关规定退还进境时已征收的关税税款。

In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

第四十二条 经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起６个月内复运出境或者复运进境；

Article 42. For the following goods allowed by the customs for temporary entry or exit, the taxpayer shall, at the time of entry or exit, pay a deposit of an equivalent amount to the duty payable or provide other types of guarantee to the customs, without paying duties temporarily; however, the goods shall be transported out of or into the country within 6 months, starting from the day of entry or exit.

经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限：

In cases where the taxpayer files an application, the customs may, in accordance with the provisions of the Customs General Administration, extend the period of transportation out of or into the country of the goods:

（一）在展览会、交易会、会议及类似活动中展示或者使用的货物；

1. goods displayed or used in exhibitions, fairs, meetings or similar activities;

（二）文化、体育交流活动中使用的表演、比赛用品；

2. articles for performance or contests used in cultural or sports exchanges;

（三）进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品；

3. devices, equipment or articles used in news reporting, or the shooting of films or television programmes;

（四）开展科研、教学、医疗活动使用的仪器、设备及用品；

4. devices, equipment or articles used in scientific, education, and medical activities;

（五）在本款第（一）项至第（四）项所列活动中使用的交通工具及特种车辆；

5. transportation vehicles and special types of vehicles used in activities listed in items 1 to 4 of this article.

（六）货样；

6. samples;

（七）供安装、调试、检测设备时使用的仪器、工具；

7. instruments and tools used in the installation, debugging and testing of equipment;

（八）盛装货物的容器；

8. containers for holding goods;

（九）其他用于非商业目的的货物。

9. other goods not for commercial purposes.

第一款所列暂准进境货物在规定的期限内未复运出境的，或者暂准出境货物在规定的期限内未复运进境的，海关应当依法征收关税。

In cases where goods allowed temporary entry as specified in the first paragraph fail to be transported out of the country within the specified period of time, or goods allowed temporary exit fail to be transported into the country within the specified period of time, the customs shall levy duties on them in accordance with the law.

第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.

第四十三条 因品质或者规格原因，出口货物自出口之日起１年内原状复运进境的，不征收进口关税。

Article 43. Import duties will not be levied on export goods that are returned without changing state due to quality or specification problems within one year, starting from the day of exportation of the goods.

因品质或者规格原因，进口货物自进口之日起１年内原状复运出境的，不征收出口关税。

Export duties will not be levied on imported goods that are transported out of China without changing state due to quality or specification problems within one year, starting from the day of importation of the goods.

第四十四条 因残损、短少、品质不良或者规格不符原因，由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物，进出口时不征收关税。

Article 44. In cases where the consignor,

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