第三十六条 纳税义务人进口租赁货物，除另有规定外，应当向其所在地海关办理申报进口及申报纳税手续。

纳税义务人申报进口租赁货物，应当向海关提交租赁合同及其他有关文件。海关认为必要时，纳税义务人应当提供税款担保。

第三十七条 租赁进口货物自进境之日起至租赁结束办结海关手续之日止，应当接受海关监管。

一次性支付租金的，纳税义务人应当在申报租赁货物进口时办理纳税手续，缴纳税款。

分期支付租金的，纳税义务人应当在申报租赁货物进口时，按照第一期应当支付的租金办理纳税手续，缴纳相应税款；在其后分期支付租金时，纳税义务人向海关申报办理纳税手续应当不迟于每次支付租金后的第15日。纳税义务人未在规定期限内申报纳税的，海关按照纳税义务人每次支付租金后第15日该货物适用的税率、计征汇率征收相应税款，并自本款规定的申报办理纳税手续期限届满之日起至纳税义务人申报纳税之日止按日加收应缴纳税款万分之五的滞纳金。

Article 36 In importing any goods on lease, a duty and/or tax payer shall, unless otherwise provided for, go through the import declaration and duty/tax payment formalities with the Customs at the place of its location. 

In filing an import declaration for leased goods, the duty and/or tax payer shall present to Customs the lease contract and other relevant documents. Where Customs deems it necessary, the duty and/or tax payer shall also provide Customs with a security on duties and/or taxes payable for the goods. 

Article 37 Goods imported on lease shall be subject to Customs control from the date of entry until the day on which the Customs formalities are concluded with the termination of the lease. 

Where the duty and/or tax payer pays the lease fee in a lump sum, it shall go through the duty/tax payment procedures and pay the duties and/or taxes at the time when the import declaration of the leased goods is filed. 

Where the duty and/or tax payer pays the lease fee by installment, it shall, at the time when the import declaration of the leased goods is filed, go through the duty/tax payment formalities and pay the duties and/or taxes in proportion to the first installment of the lease fee. When paying any of the subsequent installments of the lease fee, the duty and/or tax payer shall, no later than the 15th day as from the date on which the subsequent installment is paid, go through the declaration and duty/tax payment formalities with Customs. Where the duty and/or tax payer fails to go through such formalities for any subsequent installment within the time limit, Customs shall levy the corresponding duties and/or taxes on the basis of the applicable exchange rate, tariff rate and tax rate valid on the 15th day as from the date on which the subsequent installment is paid, and impose a late fine of 0.05% of the amount of the duties and/or taxes payable per day as from the day on which the time limit for declaration and duty/tax payment as prescribed in this Article expires until the day on which such declaration and payment is made by the duty and/or tax payer.