Article 58 Ad hoc duty reduction or exemption not within the scope specified in Article 56 and the first paragraph of Article 57 of this Law shall be decided by the State Council.
Article 59 Temporary duty reduction or exemption shall be granted to goods approved by the Customs as temporary import or export goods and to bonded goods imported by special permission after the importer or exporter of the goods submits to the Customs a deposit of an amount equal to the duties or provides a security.
Article 60 The person obliged to pay the Customs duties and taxes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum. In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs. Where the person obliged to pay the Customs duties and taxes or the surety fails to pay the duties within 3 months, the Customs may take the following coercive measures on approval of the director of regional Customs or the authorized director of the subordinate Customs:
(a) to notify the bank of deposit of the person concerned or other financial institution to deduct the amount of duties due from its deposits in written form;
(b) to offset the duties and taxes with the proceeds from the selling of the goods subject to duty payment according to law;
(c) to detain and sell the goods or other property of the person concerned at an amount which is equal to the payable duties and taxes to offset the duties according to law;
Customs shall impose a fee for delayed payment of duties which has not been paid by the obligatory duty payer or the surety at the same time while taking the coercive measures
The payment of duties on inward or outward articles shall be made prior to their release by the obligatory duty payer.
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