第五十一条 进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起1年内，向纳税义务人补征税款。但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起3年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起3年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

Article 51 Where the Customs finds that duties are short-collected or not collected on a consignment of import or export goods after the release, the Customs shall recover the duties payable from the duty payer within one year from the date of the duty payment or the release. If the short-collected or non-collected duties are attributable to the duty payer’s violation of the provisions, the Customs may pursue the payment of the unpaid duties within three years from the date of the duty payment or the release, and impose a fine for late payment of 0.05% of the short-collected or non-collected duties per day from the date of the duty payment or the release. 

Where the Customs finds that the short-collection or non-collection of duties on goods under Customs control is attributable to the duty payer’s violation of the provisions, the Customs shall pursue the payment of the unpaid duties within three years from the date of the duty payment or the release, and impose a fine for late payment of 0.05% of the short-collected or non-collected duties per day from the date of the duty payment or the release. 

第五十二条 海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

纳税义务人发现多缴税款的，自缴纳税款之日起1年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息；海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。

纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

Article 52 Upon finding any over-collection of duties, the Customs shall immediately notify the duty payer to go through the refund formalities. 

Upon finding any over-collection of duties, the duty payer may, within one year from the date of duty payment, request in writing the Customs to refund the over-collected duties together with the interest for the corresponding period computed at the current deposit interest rate of the bank. The Customs shall, within 30 days from the date of accepting the application for duty refund, ascertain the relevant facts and notify the duty payer to go through the refund formalities. 

The duty payer shall go through the refund formalities within three months from the date of receipt of the notification.