被免费更换的原进口货物不退运出境或者原出口货物不退运进境的，海关应当对原进出口货物重新按照规定征收关税。

In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with regulations.

第四十五条 下列进出口货物，免征关税：

Article 45. Import and export goods listed as follows are exempted from customs duties:

（一）关税税额在人民币５０元以下的一票货物；

1. a bill of goods for which the customs duty is less than RMB50;

（二）无商业价值的广告品和货样；

2. advertisement articles and samples without commercial value;

（三）外国政府、国际组织无偿赠送的物资；

3. materials donated free of charge by foreign governments and international organisations;

（四）在海关放行前损失的货物；

4. goods lost before being granted access by the customs;

（五）进出境运输工具装载的途中必需的燃料、物料和饮食用品。

5. fuels, materials and food and drinks necessary in the course of transportation carried by the entry and exit transportation vehicles.

在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。

For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。

For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

第四十六条 特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税，以及临时减征或者免征关税，按照国务院的有关规定执行。

Article 46. The related laws of the State Council shall be followed in reducing or exempting import and export goods of special regions, enterprises or of special uses from paying customs duties either temporarily or otherwise.

第四十七条 进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。

Article 47. The provisions of related laws and administrative regulations shall be followed when exempting import goods from taxes of domestic links levied by the customs on the behalf of others or reducing the said taxes.

第四十八条 纳税义务人进出口减免税货物的，除另有规定外，应当在进出口该货物之前，按照规定持有关文件向海关办理减免税审批手续。

Article 48. In cases where the taxpayers import or export goods, on which customs duties are exempted or reduced, they shall, unless otherwise specified, go to the customs with the related documents as specified to handle the examination and approval formalities related to the customs exemption and reduction, before the importation and exportation of the goods.

经海关审查符合规定的，予以减征或者免征关税。

Customs duty exemption or reduction will be granted by the customs upon finding conformity with the competent provisions.

第四十九条 需由海关监管使用的减免税进口货物，在监管年限内转让或者移作他用需要补税的，海关应当根据该货物进口时间折旧估价，补征进口关税。

Article 49. In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

特定减免税进口货物的监管年限由海关总署规定。

Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration.

第五十条 有下列情形之一的，纳税义务人自缴纳税款之日起１年内，可以申请退还关税，并应当以书面形式向海关说明理由，提供原缴款凭证及相关资料：

Article 50. A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials:

（一）已征进口关税的货物，因品质或者规格原因，原状退货复运出境的；

1. goods for which import duties have been paid are transported out of China without changing state due to quality or specification problems;

（二）已征出口关税的货物，因品质或者规格原因，原状退货复运进境，并已重新缴纳因出口而退还的国内环节有关税收的；

2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid;

（三）已征出口关税的货物，因故未装运出口，申报退关的。

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

纳税义务人应当自收到通知之日起３个月内办理有关退税手续。

The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

按照其他有关法律、行政法规规定应当退还关税的，海关应当按照有关法律、行政法规的规定退税。

In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

第五十一条 进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起１年内，向纳税义务人补征税款。

Article 51. In cases

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