确属误卸或者溢卸的进境货物，经海关审定，由原运输工具负责人或者货物的收发货人自该运输工具卸货之日起三个月内，办理退运或者进口手续；必要时，经海关批准，可以延期三个月。逾期未办手续的，由海关按前款规定处理。

前两款所列货物不宜长期保存的，海关可以根据实际情况提前处理。

收货人或者货物所有人声明放弃的进口货物，由海关提取依法变卖处理；所得价款在扣除运输、装卸、储存等费用后，上缴国库。

Inward goods misdischarged or over-discharged confirmed by the Customs may be taken out of the territory or imported upon completion of necessary formalities by the person in charge of the means of transport carrying the goods or the importer or the exporter of the goods within three months of the discharging. When necessary, an extension of three months may be granted through Customs approval. If the formalities are not completed within the time limit, the goods shall be disposed of by the Customs in accordance with the provisions laid down in the preceding paragraph. 

Where goods listed in the preceding two paragraphs are not suitable for storage over long period, the Customs may, according to actual circumstances, dispose of them before the time limit is reached. 

Import goods declared to be abandoned by the importer or the owner shall be taken over and sold off by the Customs according to law. The money thus obtained shall be turned over to the State Treasury after the costs of transport, loading, unloading and storage are deducted. 

第三十一条 经海关批准暂时进口或者暂时出口的货物，应当在六个月内复运出境或者复运进境；在特殊情况下，经海关同意，可以延期。

第三十二条 经营保税货物的储存、加工、装配、展示、运输、寄售业务和经营免税商店，应当符合海关监管要求，经海关批准，并办理注册手续。

保税货物的转让、转移以及进出保税场所，应当向海关办理有关手续，接受海关监管和查验。

Article 31 Goods that are temporarily imported or exported with the approval of the Customs shall be re-transported out of or into the territory within six months. An extension may be granted in special circumstances through Customs approval. 

Article 32 The operation of the storage, processing, assembling, exhibition, transportation and consignment sales of bonded goods, and the operation of duty free shop shall be complied with the requirements of Customs control and approved by as well as registered with the Customs. 

The transfer of ownership of the bonded goods and their being admitted to and removed from the bonded premises are subject to the Customs formalities concerned, Customs control and examination. 

第三十三条 企业从事加工贸易，应当持有关批准文件和加工贸易合同向海关备案，加工贸易制成品单位耗料量由海关按照有关规定核定。

加工贸易制成品应当在规定的期限内复出口。其中使用的进口料件，属于国家规定准予保税的，应当向海关办理核销手续；属于先征收税款的，依法向海关办理退税手续。

加工贸易保税进口料件或者制成品因故转为内销的，海关凭准予内销的批准文件，对保税的进口料件依法征税；属于国家对进口有限制性规定的，还应当向海关提交进口许可证件。

Article 33 The enterprises dealing with inward processing are required to register with the Customs with relevant authorized documents and contracts of inward processing. The yield rate of the products resulting from inward processing shall be fixed by the Customs in accordance with the relevant provisions. 

The products resulting from inward processing shall be re-exported within the time limit. The imported materials used in the operation approved by the State to be bonded, are subject to closing the case after verification by the Customs; those duties and taxes collected in advance shall be granted repayment in accordance with the relevant provisions. 

The Customs shall collect duties and taxes on the bonded materials according to law against the approved documents on importation for home use for certain reasons, provided that the bonded materials for or the products from inward processing are placed under home use. Where restrictions are laid down by the State, licensing documents for importation shall also be required to be submitted to the Customs.