第五十八条 本法第五十六条、第五十七条第一款规定范围以外的临时减征或者免征关税，由国务院决定。

第五十九条 经海关批准暂时进口或者暂时出口的货物，以及特准进口的保税货物，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳关税。

Article 58 Ad hoc duty reduction or exemption not within the scope specified in Article 56 and the first paragraph of Article 57 of this Law shall be decided by the State Council. 

Article 59 Temporary duty reduction or exemption shall be granted to goods approved by the Customs as temporary import or export goods and to bonded goods imported by special permission after the importer or exporter of the goods submits to the Customs a deposit of an amount equal to the duties or provides a security. 

第六十条 进出口货物的纳税义务人，应当自海关填发税款缴款书之日起十五日内缴纳税款；逾期缴纳的，由海关征收滞纳金。纳税义务人、担保人超过三个月仍未缴纳的，经直属海关关长或者其授权的隶属海关关长批准，海关可以采取下列强制措施：

Article 60 The person obliged to pay the Customs duties and taxes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum. In case of failure to meet this time limit, a fee for delayed payment shall be imposed by the Customs. Where the person obliged to pay the Customs duties and taxes or the surety fails to pay the duties within 3 months, the Customs may take the following coercive measures on approval of the director of regional Customs or the authorized director of the subordinate Customs: 

（一）书面通知其开户银行或者其他金融机构从其存款中扣缴税款；

（二）将应税货物依法变卖，以变卖所得抵缴税款；

（三）扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。

海关采取强制措施时，对前款所列纳税义务人、担保人未缴纳的滞纳金同时强制执行。

进出境物品的纳税义务人，应当在物品放行前缴纳税款。

(a) to notify the bank of deposit of the person concerned or other financial institution to deduct the amount of duties due from its deposits in written form; 

(b) to offset the duties and taxes with the proceeds from the selling of the goods subject to duty payment according to law; 

(c) to detain and sell the goods or other property of the person concerned at an amount which is equal to the payable duties and taxes to offset the duties according to law; 

Customs shall impose a fee for delayed payment of duties which has not been paid by the obligatory duty payer or the surety at the same time while taking the coercive measures 

The payment of duties on inward or outward articles shall be made prior to their release by the obligatory duty payer.