第三十一条　ATA单证册项下暂时进境货物申请延长期限超过ATA单证册有效期的，ATA单证册持证人应当向原出证机构申请续签ATA单证册。续签的ATA单证册经主管地直属海关确认后可替代原ATA单证册。 

续签的ATA单证册只能变更单证册有效期限，其他项目均应当与原单证册一致。续签的ATA单证册启用时，原ATA单证册失效。 

第三十二条　对ATA单证册项下的过境、转运、通运货物，海关凭ATA单证册中的过境联办理进出境手续。 

ATA单证册持证人需要对ATA单证册项下暂时进出境货物转关的，海关凭ATA单证册中的过境联办理转关手续。 

Article 31  Where the extended time limit asked for goods temporarily admitted under an ATA carnet exceeds the term of validity of the ATA carnet itself, the ATA carnet holder shall file an application with the original issuing agency for renewal of the ATA carnet. The renewed ATA carnet may, upon confirmation by the competent regional Customs, replace the original one. 

Except for the term of validity, all the items in the renewed ATA carnet shall remain the same as those in the original one. The original ATA carnet shall lose its validity once the renewed one is used. 

Article 32  For transited, transshipped or through goods under an ATA carnet, Customs shall handle the import and export procedures upon the strength of the transit copy in the ATA carnet. 

Where it is necessary for an ATA carnet holder to transfer the goods temporarily imported or exported under the ATA carnet from one Customs region to another, Customs shall handle the cross-customs operation procedures upon the strength of the transit copy in the ATA carnet. 

第三十三条　ATA单证册项下暂时进境货物未能按照规定复运出境或者过境的，ATA核销中心应当向中国国际商会提出追索。自提出追索之日起9个月内，中国国际商会向海关提供货物已经在规定期限内复运出境或者已经办理进口手续证明的，ATA核销中心可以撤销追索；9个月期满后未能提供上述证明的，中国国际商会应当向海关支付税款和罚款。 

Article 33  Where goods temporarily admitted under an ATA carnet fail to be re-exported or transited in accordance with the relevant provisions, the ATA Write-off Center shall lodge a claim with China Chamber of International Commerce. The ATA Write-off Center may withdraw the claim if, within 9 months as of the date of lodgement of the claim, China Chamber of International Commerce provides Customs with proof that the goods have been re-exported or have gone through formal importation formalities within the prescribed time limit. Where China Chamber of International Commerce fails to provide the above-mentioned proof before the expiry of the 9-month time limit, it shall pay the relevant duties, taxes, charges and fines to Customs. 

第三十四条　ATA单证册项下暂时进境货物复运出境时，因故未经我国海关核销、签注的，ATA核销中心凭由另一缔约国海关在ATA单证上签注的该批货物从该国进境或者复运进境的证明，或者我国海关认可的能够证明该批货物已经实际离开我国境内的其它文件，作为已经从我国复运出境的证明，对ATA单证册予以核销。 

发生前款规定情形的，ATA单证册持证人应当按照规定向海关交纳调整费。在我国海关尚未发出《ATA单证册追索通知书》前，如果持证人凭其他国海关出具的货物已经运离我国关境的证明要求予以核销单证册的，海关免予收取调整费。 

Article 34  Where, for some reasons, an ATA carnet for goods temporarily admitted is not written off or endorsed by China Customs when the goods are re-exported, the endorsement on the ATA carnet made by the Customs authority of the other contracting party to the relevant international conventions that proves the goods have been imported or re-imported into the territory of that contracting party, or other documents acceptable by China Customs proving that the goods have physically left the Customs territory of China, shall be regarded by the ATA Write-off Center as proof that the goods have been re-exported out of China, and the ATA carnet shall be written off by the ATA Write-off Center accordingly. 

Where such a circumstance specified in the preceding paragraph occurs, the ATA carnet holder shall pay an adjustment fee to Customs as required. Before China Customs issues the Notice of Claim for ATA Carnets, if the ATA carnet holder asks for the write-off of the ATA carnet upon the strength of proof supplied by the Customs authority of another contracting party that proves the goods have been re-exported out of the Customs territory of China, Customs may grant the ATA carnet holder exemption from payment of the adjustment fee.