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国务院令第392号(中华人民共和国进出口关税条例)(中英对照)III

发布时间: 2018-06-12 16:03:04   作者:译聚网   来源: 中华人民共和国海关总署   浏览次数:
摘要: 为了贯彻对外开放政策,促进对外经济贸易和国民经济的发展,根据《中华人民共和国海关法》(以下简称《海关法》)的有关规定,...



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:


(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;


(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;


(三)已征出口关税的货物,因故未装运出口,申报退关的。



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。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。


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。


Article 50 Under any of the following circumstances, the duty payer may, within one year from the date of duty payment, apply for a refund of duties by stating the reasons therefor in writing to the Customs and providing the original duty-memo and the relevant information and data: 


(1) where any goods, on which the import duty has been collected, are re-transported out of the Customs territory in the original state due to problems with quality or specifications; 


(2) where any goods, on which the export duty has been collected, are re-transported into the Customs territory in the original state due to problems with quality or specifications and all internal taxes refunded for export have been repaid; 


(3) where any goods, on which the export duty has been paid, are re-declared to the Customs as shut-out cargo because they are not loaded for export due to certain reasons. 


The Customs shall, within 30 days from the date of accepting an application for duty refund, ascertain the relevant facts and notify the duty payer to go through the refund formalities. The duty payer shall go through the refund formalities within three months from the date of receipt of the notification. 


Where duties shall be refunded in accordance with the provisions of other relevant laws and administrative regulations, the Customs shall refund duties accordingly. 




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