第四十一条 租赁进口货物租赁期未满终止租赁的，其租期届满之日为租赁终止日。

第三节  暂时进出境货物

第四十二条 经海关批准暂时进境或者暂时出境的货物，海关按照有关规定实施管理。

第四十三条 《关税条例》第四十二条第一款所列的暂时进出境货物，在海关规定期限内，可以暂不缴纳税款。

前款所述暂时进出境货物在规定期限届满后不再复运出境或者复运进境的，纳税义务人应当在规定期限届满前向海关申报办理进出口及纳税手续。海关按照有关规定征收税款。

Article 41 Where the lease of the imported goods is terminated prior to its expiration, the date on which the lease is terminated shall be regarded as the date of expiration. 

Section Three Temporary Entry and Exit of Goods 

Article 42 Customs shall, according to relevant provisions, oversee the goods that temporarily enter or leave the Chinese mainland upon its approval. 

Article 43 Payment of duties and taxes for goods temporarily admitted into or shipped out of the Chinese mainland as listed in Paragraph 1 of Article 42 of the Regulations on Duties may be exempted on a temporary basis within the time limit as prescribed by Customs. 

If any of the goods temporarily admitted into or shipped out of the Chinese mainland as mentioned in the preceding paragraph are not to be re-exported out of or shipped back to the Chinese mainland after the time limit expires, the duty and/or tax payer shall go through the import or export declaration and duty/tax payment formalities with Customs prior to the expiration of the time limit. Customs shall then levy duties and/or taxes in accordance with the relevant provisions. 

第四十四条 《关税条例》第四十二条第一款所列范围以外的其他暂时进出境货物，海关按照审定进出口货物完税价格的有关规定和海关接受该货物申报进出境之日适用的计征汇率、税率，审核确定其完税价格、按月征收税款，或者在规定期限内货物复运出境或者复运进境时征收税款。

计征税款的期限为60个月。不足一个月但超过15天的，按一个月计征；不超过15天的，免予计征。计征税款的期限自货物放行之日起计算。

按月征收税款的计算公式为：

每月关税税额=关税总额 ×（1/60）

每月进口环节代征税税额=进口环节代征税总额 ×（1/60）

本条第一款所述暂时进出境货物在规定期限届满后不再复运出境或者复运进境的，纳税义务人应当在规定期限届满前向海关申报办理进出口及纳税手续，缴纳剩余税款。

Article 44 For any of the goods temporarily admitted into or shipped out of the Chinese mainland as are not listed in Paragraph 1 of Article 42 of the Regulations on Duties, Customs shall, according to relevant provisions on the determination of dutiable value of imports or exports and on the basis of the applicable exchange rate, tariff rate and tax rate valid for the day on which the entry or exit declaration of the goods is accepted by Customs, determine the dutiable value of the goods and levy the duties and/or taxes payable for the goods either on a monthly basis or at the time when the goods are re-exported out of or shipped back to the Chinese mainland within the prescribed time limit. 

The time limit for the assessment and levying of the duties and/or taxes shall be 60 months. If the goods stay for more than 15 days but less than one month, it shall be regarded as a full month for the assessment and levying of duties and/or taxes. In case the goods stay for less than 15 days, no duties or taxes will be levied. Such time limit shall be counted as from the date on which the goods are released by Customs. 

The formula for calculating the duties and taxes on a monthly basis shall be: 

Monthly Amount of Duties = Total Amount of Duties × (1/60) 

Monthly Amount of Import Taxes = Total Amount of Import Taxes × (1/60) 

Where any of the goods temporarily admitted into or shipped out of the Chinese mainland as mentioned in the first paragraph of this Article are not to be re-exported out of or shipped back to the Chinese mainland after the time limit expires, the duty and/or tax payer shall, prior to the expiration of the time limit, go through the import or export declaration and duty/tax payment formalities with Customs and pay the outstanding duties and/or taxes.