第四十五条 暂时进出境货物未在规定期限内复运出境或者复运进境，且纳税义务人未在规定期限届满前向海关申报办理进出口及纳税手续的，海关除按照规定征收应缴纳的税款外，还应当自规定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。

第四十六条 本办法第四十三条至第四十五条中所称“规定期限”均包括经海关批准的暂时进出境货物延长复运出境或者复运进境的期限。

Article 45 Where any of the goods temporarily admitted into or shipped out of the Chinese mainland fail to be re-exported out of or shipped back to the Chinese mainland within the time limit, if the duty and/or tax payer fails to go through the import or export declaration and duty/tax payment formalities with Customs prior to the expiration of the time limit, Customs shall not only levy the duties and/or taxes payable in accordance with relevant provisions, but also impose a late fine of 0.05% of the amount of the duties and/or taxes payable per day as from the date on which the time limit expires until the day on which the declaration and payment is made by the duty and/or tax payer. 

Article 46 The “time limit” as mentioned in Articles 43 to 45 of these Rules shall cover the extended period granted by Customs for the goods temporarily admitted into or shipped out of the Chinese mainland to be re-exported or shipped back. 

第四节  进出境修理货物和出境加工货物

第四十七条 纳税义务人在办理进境修理货物的进口申报手续时，应当向海关提交该货物的维修合同（或者含有保修条款的原出口合同），并向海关提供进口税款担保或者由海关按照保税货物实施管理。进境修理货物应当在海关规定的期限内复运出境。

进境修理货物需要进口原材料、零部件的，纳税义务人在办理原材料、零部件进口申报手续时，应当向海关提交进境修理货物的维修合同（或者含有保修条款的原出口合同）、进境修理货物的进口报关单（与进境修理货物同时申报进口的除外），并向海关提供进口税款担保或者由海关按照保税货物实施管理。进口原材料、零部件只限用于进境修理货物的修理，修理剩余的原材料、零部件应当随进境修理货物一同复运出境。

Section Four Entry and Exit of Goods for Repair and Exit of Goods for Processing 

Article 47 When going through the import declaration procedure for entry of any goods for repair, the duty and/or tax payer shall present to Customs the maintenance and repair contract of the goods (or the original export contract that contains a warranty clause), and provide a security on the import duties and/or taxes or subject the goods to the administration of Customs under the category of bonded goods. The goods temporarily admitted into the Chinese mainland for repair shall be re-exported within the time limit prescribed by Customs. 

When the import of any raw materials or spare/component parts is needed for fixing the goods temporarily admitted for repair, the duty and/or tax payer shall, when going through the import declaration procedure for the raw materials or spare/component parts, submit to Customs the maintenance and repair contract of the goods (or the original export contract that contains a warranty clause) and the import declaration form for the goods (not required for the raw materials or spare/component parts which are imported and declared together with the goods), and provide a security on the import duties and/or taxes or subject the goods to the administration of Customs under the category of bonded goods. The raw materials or spare/component parts thus imported shall be used exclusively for repairing the goods. All of their residuals upon completion of the repair shall be re-exported out of the Chinese mainland together with the goods. 

第四十八条 纳税义务人在办理进境修理货物及剩余进境原材料、零部件复运出境的出口申报手续时，应当向海关提交该货物及进境原材料、零部件的原进口报关单和维修合同（或者含有保修条款的原出口合同）等单证。海关凭此办理解除修理货物及原材料、零部件进境时纳税义务人提供税款担保的相关手续；由海关按照保税货物实施管理的，按照有关保税货物的管理规定办理。

因正当理由不能在海关规定期限内将进境修理货物复运出境的，纳税义务人应当在规定期限届满前向海关说明情况，申请延期复运出境。

Article 48 When going through the re-exportation declaration procedure for any goods temporarily admitted for repair as well as the residuals of the raw materials or spare/component parts imported for repairing the goods, the duty and/or tax payer shall submit to Customs such papers as the original import declaration form for the goods and the raw materials or spare/component parts subsequently imported, as well as the maintenance and repair contract (or the original export contract that contains a warranty clause). Upon the strength of those documents, Customs shall then handle relevant formalities for canceling the security on the duties and/or taxes as provided by the duty and/or tax payer when the goods as well as the raw materials or spare/component parts were temporarily admitted. If they have been put under Customs control under the category of bonded goods, relevant provisions on the administration of bonded goods shall apply. 

Where, due to justifiable reasons, any of the goods temporarily admitted for repair are unable to be re-exported out of the Chinese mainland within the time limit as prescribed by Customs, the duty and/or tax payer shall, prior to the expiration of the time limit, make a statement of the reasons and file an application with Customs for time limit extension.