但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起３年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

 However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起３年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment.

第五十二条 海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

纳税义务人发现多缴税款的，自缴纳税款之日起１年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息；

In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

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 formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

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 duty refunding formalities within three months upon receiving the notice.

第五十三条 按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。

Article 53. In cases where refunding of duty or interest as specified in articles 50 and 52 of this set of regulations involves withdrawing money from the State Treasury, provisions of laws and administrative regulations on the administration of State Treasury shall be followed.

第五十四条 报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

Article 54. In cases where a customs clearing company is commissioned by the taxpayer to handle formalities related to customs declaration and payment of duties and in its own name violates competent regulations and causes the occurrence of not levying customs duties at all or they are not levied in entirety on behalf of the customs, the customs clearing company is held for related liability for payment of duties together with the taxpayer for duties and late fees not levied at all or not levied in its entirety.

报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。

In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。

With the exception of force majeure, in cases where goods that are under the supervision of safekeeping by customs incur damages or losses, persons held liable for safekeeping of the goods under supervision shall be responsible for the corresponding liability of duty payment.

第五十五条 欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。

Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；

In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.

纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。

In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。

In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.

海关应当依法对纳税义务人的应缴税款予以清缴。

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

第五章 进境物品进口税的征收

Chapter V Levy of Import Duties on Imported Articles

第五十六条 进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。

Article 56. Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

第五十七条

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