第一款所列暂准进境货物在规定的期限内未复运出境的，或者暂准出境货物在规定的期限内未复运进境的，海关应当依法征收关税。

第一款所列可以暂时免征关税范围以外的其他暂准进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

第四十三条 因品质或者规格原因，出口货物自出口之日起1年内原状复运进境的，不征收进口关税。

因品质或者规格原因，进口货物自进口之日起1年内原状复运出境的，不征收出口关税。

Where the goods permitted to temporarily enter or leave the Customs territory in Paragraph 1 are not re-transported out of or into the Customs territory within the specified time limit, the Customs shall collect duties according to law. 

Import duty on the goods permitted to temporarily enter the Customs territory other than those that are temporarily exempted from duties as prescribed by Paragraph 1 shall be computed on the basis of the customs value of such goods and the proportion of the time when such goods remain inside the Customs territory to the time of depreciation. The specific measures therefor shall be provided for by the General Administration of Customs. 

Article 43 No import duty shall be collected on export goods re-transported into the Customs territory in the same state within one year from the date of exportation due to problems with quality or specifications. 

No export duty shall be collected on import goods re-transported out of the Customs territory in the same state within one year from the date of importation due to problems with quality or specifications. 

第四十四条 因残损、短少、品质不良或者规格不符原因，由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物，进出口时不征收关税。被免费更换的原进口货物不退运出境或者原出口货物不退运进境的，海关应当对原进出口货物重新按照规定征收关税。

第四十五条 下列进出口货物，免征关税：

Article 44 Where, due to damage, shortage, poor quality or unconformity to specifications of import or export goods, the consignor or carrier of such goods or the insurance company provides, free of charge, identical import or export goods as compensation or replacement, no duties shall be collected on such identical goods. Where the original import or export goods that are replaced free of charge are not re-transported out of or into the Customs territory, the Customs shall re-collect duties thereon in accordance with the relevant provisions. 

Article 45 The following import and export goods shall be exempted from duties: