第六十条 纳税义务人发现多缴纳税款的，自缴纳税款之日起1年内，可以向海关申请退还多

缴的税款并加算银行同期活期存款利息。

纳税义务人向海关申请退还税款及利息时， 应当提交下列材料：

（一）《退税申请书》（格式详见附件3）；

（二）原税款缴款书和可以证明应予退税的材料。

第六十一条 已缴纳税款的进口货物，因品质或者规格原因原状退货复运出境的，纳税义务人

自缴纳税款之日起1年内，可以向海关申请退税。

纳税义务人向海关申请退税时，应当提交下列材料：

（一）《退税申请书》；

（二）原进口报关单、税款缴款书、发票；

（三）货物复运出境的出口报关单；

（四）收发货人双方关于退货的协议。

Article 60 Where a duty and/or tax payer discovers any overpaid duties and/or taxes, it may, within one (1) year as from the date on which the duties and/or taxes are 

paid, file an application with Customs for Customs to refund the overpaid duties 

and/or taxes and pay the current deposit interest of the corresponding period. 

When filing the application with Customs for Customs to refund the overpaid duties and/or taxes and pay the interest, the duty and/or tax payer shall submit the 

following materials: 

(a) the Duty/Tax Refund Application Form (see format in Annex 3); and 

(b) the original Duty/Tax Payment Record, and the materials that justify the refund. 

Article 61 Where any imported goods with duties and/or taxes paid are shipped in 

their original shape out of the Chinese mainland as returned goods due to the 

reason of quality or specification, the duty and/or tax payer may, within one (1) year 

as from the date on which the duties and/or taxes are paid, file an application with 

Customs for Customs to refund the duties and/or taxes. 

When filing the application with Customs for Customs to refund the duties and/or 

taxes, the duty and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; 

(b) the original import declaration form, the Duty/Tax Payment Record, and the 

invoice; 

(c) the export declaration form for shipping the goods out of the Chinese mainland; 

and 

(d) the agreement signed by and between the consigner and the consignee on 

returning the goods.