第五十六条 下列进出口货物、进出境物品，减征或者免征关税：

（一）无商业价值的广告品和货样；

（二）外国政府、国际组织无偿赠送的物资；

（三）在海关放行前遭受损坏或者损失的货物；

（四）规定数额以内的物品；

（五）法律规定减征、免征关税的其他货物、物品；

（六）中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品。

Article 56 Duty reduction or exemption shall be granted to the following import and export goods and inward and outward articles: 

(a) advertising items and trade samples of no commercial value; 

(b) materials presented free of charge by foreign governments and international organizations; 

(c) goods to which damage and loss occurred prior to Customs release; 

(d) articles of a quantity or value within the fixed limit; 

(e) other goods and articles specified by law as items subject to duty reduction or exemption; and 

(f) goods and articles specified as items subject to duty reduction or exemption by international treaties to which the People's Republic of China either a contracting party or an acceding party. 

第五十七条 特定地区、特定企业或者有特定用途的进出口货物，可以减征或者免征关税。特定减税或者免税的范围和办法由国务院规定。

依照前款规定减征或者免征关税进口的货物，只能用于特定地区、特定企业或者特定用途，未经海关核准并补缴关税，不得移作他用。

Article 57 Duty reduction or exemption may be granted to import and export goods of specific areas, specific enterprises or for specific purposes. The State Council shall define the scope and formulate the rules of such duty reduction or exemption. 

All import goods to which duty reduction or exemption have been granted in accordance with the preceding paragraph shall be used only in specific areas, specific enterprises or for specific purposes. They shall not be utilized otherwise unless Customs approval is obtained and duties are paid.