第四十九条 进境修理货物未在海关允许期限（包括延长期，下同）内复运出境的，海关对其按照一般进出口货物的征税管理规定实施管理，将该货物进境时纳税义务人提供的税款担保转为税款。

第五十条 纳税义务人在办理出境修理货物的出口申报手续时，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进口合同）。出境修理货物应当在海关规定的期限内复运进境。

Article 49 Where any goods temporarily admitted for repair fail to be re-exported out of the Chinese mainland within the time limit (including the extended period; the same below) as permitted by Customs, Customs shall exercise control over them in accordance with relevant provisions on the levying and administration of duties and taxes for regular import or export goods, and convert the security on the duties and/or taxes, as provided by the duty and/or tax payer when the goods were temporarily admitted into the Chinese mainland, into the payment of the duties and/or taxes. 

Article 50 When going through the export declaration procedure for goods to be temporarily shipped out of the Chinese mainland for repair, the duty and/or tax payer shall submit to Customs the maintenance and repair contract of the goods (or the original import contract that contains a warranty clause). Such goods shall be shipped back to the Chinese mainland within the time limit as prescribed by Customs. 

第五十一条 纳税义务人在办理出境修理货物复运进境的进口申报手续时，应当向海关提交该货物的原出口报关单和维修合同（或者含有保修条款的原进口合同）、维修发票等单证。

海关按照审定进口货物完税价格的有关规定和海关接受该货物申报复运进境之日适用的计征汇率、税率，审核确定其完税价格、计征进口税款。

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

Article 51 When going through the import declaration procedure for goods temporarily shipped out of the Chinese mainland for repair and then shipped back, the duty and/or tax payer shall submit to Customs such papers as the original export declaration form for the goods, the maintenance and repair contract of the goods (or the original import contract that contains a warranty clause), and the maintenance and repair invoice. 

Customs shall determine the dutiable value and levy the import duties and/or taxes on the goods in accordance with relevant provisions on the determination of dutiable value of imported goods and the applicable exchange rate, tariff rate and tax rate valid for the day on which the declaration for shipping the goods back to the Chinese mainland is accepted by Customs. 

Where, due to justifiable reasons, any of the goods temporarily shipped out of the Chinese mainland for repair are unable to be shipped back 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. 

第五十二条 出境修理货物超过海关允许期限复运进境的，海关对其按照一般进口货物的征税管理规定征收进口税款。

第五十三条 纳税义务人在办理出境加工货物的出口申报手续时，应当向海关提交该货物的委托加工合同；出境加工货物属于征收出口关税的商品的，纳税义务人应当向海关提供出口税款担保。出境加工货物应当在海关规定的期限内复运进境。

Article 52 Where any of the goods temporarily shipped out of the Chinese mainland for repair are shipped back beyond the time limit as permitted by Customs, Customs shall levy import duties and/or taxes on the goods in accordance with relevant provisions concerning the levying of duties and/or taxes on regular import goods. 

Article 53 When going through the export declaration procedure for goods temporarily shipped out of the Chinese mainland for processing purpose, the duty and/or tax payer shall submit to Customs the contract of entrusted processing of the goods. If such goods fall into any category of commodities that are subject to payment of export duties, the duty and/or tax payer shall provide Customs with a security on export duties. The goods shall be shipped back to the Chinese mainland within the time limit as prescribed by Customs.