第七十三条 对于本办法第七十二条第（三）项所列货物，纳税义务人应当在申报时或者自海

关放行货物之日起15日内书面向海关说明情况，提供相关证明材料。海关认为需要时，可以

要求纳税义务人提供具有资质的商品检验机构出具的货物受损程度的检验证明书。海关根据

实际受损程度予以减征或者免征税款。

第七十四条 除另有规定外，纳税义务人应当向其主管海关申请办理减免税审批手续。海关按

照有关规定予以审核，并签发《征免税证明》。

Article 73 For any of the goods as specified in Item (c) of Article 72 of these Rules, 

the duty and/or tax payer shall, when going through the declaration formalities or 

within 15 days as from the day on which the goods are released by Customs, make a written explanatory statement and provide relevant evidentiary document(s) to 

Customs. Where Customs deems it necessary, it may ask the duty and/or tax payer 

to provide the inspection certificate as issued by a qualified commodity inspection 

agency confirming the severity of damage and loss of the goods. Customs shall then grant the goods duty and/or tax reduction or exemption in light of the severity of 

damage and loss of the goods. 

Article 74 Unless otherwise provided for, the duty and/or tax payer shall go to the 

competent Customs house to apply for approval of duty and/or tax reduction or 

exemption for its goods. Customs shall examine the application in accordance with 

the relevant provisions and issue the Duty/Tax Levied/Exempted Certificate upon 

verification. 

第七十五条 特定地区、特定企业或者有特定用途的特定减免税进口货物，应当接受海关监管

。特定减免税进口货物的监管年限为：

（一）船舶、飞机：8年；

（二）机动车辆：6年；

（三）其他货物：5年。

监管年限自货物进口放行之日起计算。

Article 75 Special goods imported with duty and/or tax reduction or exemption for 

special areas, special enterprises or special purposes shall be subject to Customs 

control. 

The duration of Customs control over special goods imported with duty and/or tax 

reduction or exemption is as follows: 

(a) Vessels and aircrafts: 8 years; 

(b) Motor vehicles: 6 years; 

(c) Other goods: 5 years. 

Such duration shall be calculated as from the date on which the imported goods are released by Customs.