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。

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。

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；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：

Article 41 Where the materials, components and parts for processing trade are imported in bond in accordance with the provisions of the State, but such import materials, components and parts or the finished products made thereof are not exported within the specified time limit, the Customs shall collect import duties in accordance with the relevant provisions. 

Where the import duty has been collected on materials, components and parts for processing trade upon entry in accordance with the provisions of the State and such materials, components and parts or the finished products made thereof are exported within the specified time limit, the Customs shall refund the duties previously collected in accordance with the relevant provisions. 

Article 42 Where the following goods are permitted by the Customs to temporarily enter or leave the Customs territory and a cash deposit of an amount equivalent to that of the duties payable or a bond in another form has been provided to the Customs by the duty payer upon entry or departure, the duties of such goods may be temporarily exempted, on the condition that such goods shall be re-transported out of or into the Customs territory within six months from the date of entry or departure. Upon the request of the duty payer, the Customs may extend the time limit for re-transportation out of or into the Customs territory in accordance with the provisions of the General Administration of Customs: 

（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；

（二）文化、体育交流活动中使用的表演、比赛用品；

（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；

（四）开展科研、教学、医疗活动使用的仪器、设备及用品；

（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；

（六）货样；

（七）供安装、调试、检测设备时使用的仪器、工具；

（八）盛装货物的容器；

（九）其他用于非商业目的的货物。

(1) goods for display or use at exhibitions, fairs, meetings or similar events; 

(2) items for performance or contest in cultural or sports exchange; 

(3) apparatus, equipment or items for press, cinematography or television programs; 

(4) apparatus, equipment or items for scientific research, pedagogical or medical activities; 

(5) means of transport and special purpose motor vehicles for functions specified in Items (1) through (4) of this Paragraph; 

(6) samples; 

(7) apparatus and tools for installation, adjustment or test of equipment; 

(8) containers of goods; 

(9) other goods intended for non-commercial purposes.