进口货物收货人或者其代理人未在缴纳保证金之日起1年内提出退还保证金申请的，海关应当立即办理保证金转为进口税款手续。

本办法实施之日起1年内，进口货物收货人或者其代理人未在进口时就进口货物具备新西兰原产资格向海关进行补充申报的，也可以向海关提交有效原产地证书、原产地声明、其他原产地证明文件及海关要求提供的与货物进口相关的其他文件，申请退还已缴纳的关税及进口环节海关代征税或者等值保证金。

Where the consignee of the import goods or the agent thereof fails to apply for refunding of the deposit within one (1) year as of the date of payment of the deposit, Customs shall promptly go through the procedures of transforming the deposit into import duties and taxes. 

Within one (1) year as of the date of entry into force of these Measures, even if the consignee of the import goods or the agent thereof fails to make a supplementary declaration to Customs that the import goods presented qualify as originating in New Zealand at the time of importation, he/she/it may submit a valid Certificate of Origin, Declaration of Origin or other documentary evidence of origin, as the case maybe, and other documents related to the importation of goods as required by Customs, to apply to Customs for a refund of the duties and taxes paid or the deposit equivalent to the sum of duties and taxes. 

第十七条 符合下列条件之一的，进口货物收货人或者其代理人可以向海关提交原产地声明：

（一）经海关依法审定的货物完税价格总值不超过1000美元的；

（二）海关已经依法就相同货物作出原产地行政裁定，确认货物原产地为新西兰，该行政裁定尚未失效或者被撤销的。

Article 17 Under any of the following circumstances, the consignee of the import goods or the agent thereof may submit to Customs a Declaration of Origin:

(a) the aggregate Customs value of the goods does not exceed US$1,000 upon verification by Customs in accordance with law; or

(b) Customs has, as prescribed by law, issued an administrative ruling on the origin of identical goods that deems the goods to qualify as originating in New Zealand, and the administrative ruling has not lost its validity or been repealed. 

第十八条 出口货物申报时，出口货物发货人应当按照海关的申报规定填制《中华人民共和国海关出口货物报关单》，并向海关提交《中新自贸协定》项下原产地证书电子格式，不能提交电子格式的，出口货物发货人应向海关提交原产地证书正本的复印件。

第十九条 具有下列情形之一的，该进口货物不适用《中新自贸协定》协定税率：

（一）进口货物的原产地不符合本办法第三条至第十四条规定的；

Article 18 In making export declaration for goods, the consignor of the export goods shall, in accordance with Customs declaration requirements, fill out the Export Declaration Form of the Customs of the People’s Republic of China, and submit to Customs a Certificate of Origin in electronic form under the FTA, or, in the case of inability to submit the electronic copy, the consignor of the export goods shall submit to Customs a photocopy of the original Certificate of Origin.

Article 19 Under any of the following circumstances, the tariff rate agreed in the FTA shall not be applied to the import goods:

(a) the origin of the import goods is not in conformity with provisions of Articles 3 to 14 of these Measures;