第六十一条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；纳税义务人不能提供纳税担保的，经直属海关关长或者其授权的隶属海关关长批准，海关可以采取下列税收保全措施：

（一）书面通知纳税义务人开户银行或者其他金融机构暂停支付纳税义务人相当于应纳税款的存款；

（二）扣留纳税义务人价值相当于应纳税款的货物或者其他财产。

Article 61 Where there is an obvious indication of transferring, concealing the duty-payable goods and other property by the obligatory duty payer of the import or export goods before the due date of duty payment, the Customs may ask the obligatory duty payer to provide a security; If he cannot provide a security for duty payment, the Customs may take the following measures to secure the collection of duties and taxes on approval of the director of regional Customs or the authorized director of the subordinate Customs: 

(a) to notify the bank in which the obligatory duty payer has opened an account or other financial institution to suspend paying the amount of duties due from the deposits of the duty payer in written form; 

(b) to detain the goods or other property which are equal to the value of the duties to be paid 

纳税义务人在规定的纳税期限内缴纳税款的，海关必须立即解除税收保全措施；期限届满仍未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关可以书面通知纳税义务人开户银行或者其他金融机构从其暂停支付的存款中扣缴税款，或者依法变卖所扣留的货物或者其他财产，以变卖所得抵缴税款。

采取税收保全措施不当，或者纳税义务人在规定期限内已缴纳税款，海关未立即解除税收保全措施，致使纳税义务人的合法权益受到损失的，海关应当依法承担赔偿责任。

The Customs shall discharge the measures to secure the duties as soon as the obligatory duty payer pays the duties before the due date of duty payment; The Customs may, on approval of the director of regional Customs or the authorized director of subordinate Customs, inform the bank in which the obligatory duty payer has opened an account or other financial institution to deduct the amount of duties due from the deposits which has been suspended in written form, or sell the goods or other property detained to offset the duties according to law. 

If the measures to secure duties are taken in an improper way, or the Customs fails to discharge the measures for secure the Customs duties when the obligatory duty payer has paid the duties before the due date, and damages are caused to the legitimate interest of the obligatory duty payer, the Customs shall bear its compensation liability according to law. 

第六十二条 进出口货物、进出境物品放行后，海关发现少征或者漏征税款，应当自缴纳税款或者货物、物品放行之日起一年内，向纳税义务人补征。因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。

第六十三条 海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

Article 62 Where the Customs finds that the duties are short-levied or not levied on a consignment of import or export goods or on inward or outward articles after the release, the Customs shall collect the money payable from the obligatory duty payer within one year of the previous duty payment or the release of the item. If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within 3 years. 

Article 63 Where the duties are over-levied, the Customs, upon discovery, shall refund the money without delay. The obligatory duty payer may ask the Customs for refunding within one year of the date of duty payment.