第七十八条 除另有规定外，税款担保期限一般不超过6个月，特殊情况经直属海关关长或者

其授权人批准可以酌情延长。

税款担保一般应为保证金、银行或者非银行金融机构的保函，但另有规定的除外。

银行或者非银行金融机构的税款保函，其保证方式应当是连带责任保证。税款保函明确规定

保证期间的，保证期间应当不短于海关批准的担保期限。

Article 78 Unless otherwise provided for, the duration of the security provided for 

duties and/or taxes shall, in general, not exceed six (6) months. Under special 

circumstances, such duration may be reasonably extended upon the approval of the 

director-general of the competent regional Customs or the person authorized 

thereby. 

The security on duties and/or taxes shall normally take the form of cash deposit or a 

letter of guarantee as issued by a bank or a non-bank financial institution, unless 

otherwise provided for. 

The letter of guarantee as issued by a bank or a non-bank financial institution shall 

be a joint liability one. If the duration of security has been explicitly stipulated in the 

letter of guarantee, such duration shall not fall short of the duration of security as 

approved by Customs. 

第七十九条 在海关批准的担保期限内，纳税义务人履行纳税义务的，海关应当自纳税义务人

履行纳税义务之日起5个工作日内办结解除税款担保的相关手续。

在海关批准的担保期限内，纳税义务人未履行纳税义务，对收取税款保证金的，海关应当自

担保期限届满之日起5个工作日内完成保证金转为税款的相关手续；对银行或者非银行金融

机构提供税款保函的，海关应当自担保期限届满之日起6个月内或者在税款保函规定的保证

期间内要求担保人履行相应的纳税义务。

Article 79 In case a duty and/or tax payer fulfils its duty and/or tax payment 

obligation within the duration of security as approved by Customs, the latter shall, 

within five (5) working days as from the day on which such obligation is fulfilled, 

handle and conclude the relevant formalities for lifting the security. 

In case the duty and/or tax payer fails to fulfill its duty and/or tax payment 

obligation within the duration of security as approved by Customs, if a cash deposit 

has been provided as a security, Customs shall, within five (5) working days as from 

the day on which the approved duration of security expires, complete the formalities 

for converting the cash deposit into the payment of the duties and/or taxes. If a 

letter of guarantee has been provided by a bank or a non-bank financial institution 

as a security, Customs shall, within six (6) months as from the day on which the 

approved duration of security expires or within the duration of security as stipulated 

in the letter of guarantee, demand that the surety fulfill the corresponding duty 

and/or tax payment obligation.