第三十八条 海关应当对租赁进口货物进行跟踪管理，督促纳税义务人按期向海关申报纳税，确保税款及时足额入库。

第三十九条 纳税义务人应当自租赁进口货物租期届满之日起30日内，向海关申请办结监管手续，将租赁进口货物复运出境。需留购、续租租赁进口货物的，纳税义务人向海关申报办理相关手续应当不迟于租赁进口货物租期届满后的第30日。

海关对留购的租赁进口货物，按照审定进口货物完税价格的有关规定和海关接受申报办理留购的相关手续之日该货物适用的计征汇率、税率，审核确定其完税价格、计征应缴纳的税款。

续租租赁进口货物的，纳税义务人应当向海关提交续租合同，并按照本办法第三十六条和第三十七条的有关规定办理申报纳税手续。

Article 38 Customs shall exercise follow-up oversight over the goods imported on lease and urge the duty and/or tax payer to go through the declaration and duty/tax payment formalities in time, so as to ensure the timely, full-amount handover of the duties and/or taxes payable to the State treasury. 

Article 39 A duty and/or tax payer shall, within 30 days as from the date on which the lease of the imported goods expires, file an application for clearing the Customs, and ship the goods imported on lease out of the Chinese mainland. In case the duty and/or tax payer needs to purchase the goods or renew the lease, it shall, no later than the 30th day as from the date on which the lease of the imported goods expires, declare to Customs and go through the relevant procedures with Customs. 

With respect to purchase of the goods imported on lease, Customs shall determine the dutiable value and levy the duties and/or taxes payable in accordance with the relevant provisions on the determination of dutiable value of imported goods, as well as the applicable exchange rate, tariff rate and tax rate valid for the day on which Customs accepts the declaration for the purchase and handles the relevant formalities. 

With respect to renewal of lease of the goods that have been imported, the duty and/or tax payer shall present the lease renewal contract to Customs, and go through the declaration and duty/tax payment formalities according to the relevant provisions of Articles 36 and 37 of these Rules. 

第四十条 纳税义务人未在本办法第三十九条第一款规定的期限内向海关申报办理留购租赁进口货物的相关手续的，海关除按照审定进口货物完税价格的有关规定和租期届满后第30日该货物适用的计征汇率、税率，审核确定其完税价格、计征应缴纳的税款外，还应当自租赁期限届满后30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。

纳税义务人未在本办法第三十九条第一款规定的期限内向海关申报办理续租租赁进口货物的相关手续的，海关除按照本办法第三十七条的规定征收续租租赁进口货物应缴纳的税款外，还应当自租赁期限届满后30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 40 Where the duty and/or tax payer fails to, within the time limit as prescribed in Paragraph 1 of Article 39 of these Rules, go through the declaration and other relevant formalities for purchasing the goods imported on lease, Customs shall determine the dutiable value in accordance with the relevant provisions on the determination of dutiable value of import goods and levy the duties and/or taxes payable on the basis of the applicable exchange rate, tariff rate and tax rate valid on the 30th day as from the date on which the lease of the goods expires. In addition, Customs shall impose a late fine of 0.05% of the amount of the duties and/or taxes payable per day as from the 30th day upon expiration of the lease until the day on which the declaration and duty/tax payment is made by the duty and/or tax payer. 

Where the duty and/or tax payer fails to, within the time limit as prescribed in Paragraph 1 of Article 39 of these Rules, go through the declaration and other relevant formalities for renewing the lease of the goods that have been imported, Customs shall not only levy the duties and/or taxes payable for the goods imported on a renewed release in accordance with Article 37 of these Rules, but also impose a late fine of 0.05% of the amount of the duties and/or taxes payable per day as from the 30th day upon expiration of the lease until the day on which the declaration and duty/tax payment is made by the duty and/or tax payer.