第五十三条 按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。

第五十四条 报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。

除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。

Article 53 Where the refund of duties or interest incurred therefrom under Articles 50 and 52 of these Regulations involves refund from the State treasury, such refund shall be governed by the provisions of the laws and administrative regulations on administration of the State treasury. 

Article 54 Where a Customs broker that is commissioned by a duty payer to go through the formalities for declaration and duty payment in the name of the duty payer violates the relevant provisions and thus causes the short-collection or non-collection of duties, the Customs broker shall bear the joint and several liability with the duty payer for payment of the short-collected or non-collected duties and fines for late payment. 

Where a Customs broker is commissioned by a duty payer to go through the formalities for declaration and duty payment in the name of the Customs broker, the Customs broker shall bear the joint and several liability with the duty payer for duty payment. 

Where, except due to force majeure, goods under Customs control are damaged, destroyed or irrecoverably lost during the period of Customs control, the person who is obliged to keep such goods shall bear the corresponding liability for duty payment. 

第五十五条 欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。海关应当依法对纳税义务人的应缴税款予以清缴。

Article 55 Where a duty payer that is in arrears with duty payment comes under circumstances such as merger or division, the duty payer shall, prior to the merger or division, notify the Customs and pay off the duties. If the duty payer fails to pay off the duties when it is merged, the legal person or other organization that results from the merger shall continue to fulfill the duty payment obligation that has not been fulfilled. If the duty payer fails to pay off the duties when it is divided, the legal person or other organization that results from the division shall bear the joint and several liability for fulfilling the duty payment obligation that has not been fulfilled. 

Where a duty payer, during the period of Customs control over goods granted duty reduction or exemption or bonded goods, comes under circumstances such as merger, division or any other form of asset restructuring, the duty payer shall make a report thereon to the Customs. Those that need to pay duties in accordance with the relevant provisions shall pay off the duties according to law. Those that may continue to enjoy duty reduction or exemption or bond treatment in accordance with the relevant provisions shall go through the formalities for change of the duty payer with the Customs. 

Where a duty payer is in arrears with the payment of duties or, during the period of Customs control over goods granted duty reduction or exemption or bonded goods, comes under circumstances such as dissolution, disbandment, bankruptcy or any other statutory form of termination, the duty payer shall make a report thereon to the Customs prior to the liquidation. The Customs shall collect all the duties payable from the duty payer according to law.