第六十四条 纳税义务人同海关发生纳税争议时，应当缴纳税款，并可以依法申请行政复议；对复议决定仍不服的，可以依法向人民法院提起诉讼。

第六十五条 进口环节海关代征税的征收管理，适用关税征收管理的规定。

Article 64 Where the obligatory duty payer is involved in a dispute over duty payment with the Customs, he shall pay the duties, and may apply for administrative reconsideration in accordance with relevant provisions; if the decision is still considered unacceptable, he may file a suit in a people’s court according to law. 

Article 65 The collection of taxes collected by the Customs on behalf of other government departments at importation of the goods shall be dealt in accordance with relevant provisions for collection of Customs duties. 

第六章 海关事务担保

第六十六条 在确定货物的商品归类、估价和提供有效报关单证或者办结其他海关手续前，收发货人要求放行货物的，海关应当在其提供与其依法应当履行的法律义务相适应的担保后放行。法律、行政法规规定可以免除担保的除外。

法律、行政法规对履行海关义务的担保另有规定的，从其规定。

国家对进出境货物、物品有限制性规定，应当提供许可证件而不能提供的，以及法律、行政法规规定不得担保的其他情形，海关不得办理担保放行。

Chapter VI Customs Security 

Article 66 In case where the importer or exporter asks the Customs to release the goods before the determination of goods classification or Customs valuation, or presentation of effective declaration documents or completion of other Customs formalities, the Customs shall release the goods against the securities provided by the importer or exporter which is compatible with his legal obligation according to law. Securities shall not be required in case as provided by laws and administrative regulations. 

Laws and administrative regulations specially provided for the securities for obligation of fulfilling Customs formalities shall be abided by first. 

The Customs shall not release goods against securities in circumstances where the import or export goods and inward or outward articles related are subject to national restriction and relevant license or documents could not be provided, and other circumstances where the laws and administrative regulations have provided for.