第二十八条　免税进境的机动车辆在监管期限内因事故、不可抗力遭受严重损毁；或者因损耗、超过使用年限等原因丧失使用价值的，使馆和使馆人员可以向主管海关申请报废车辆。海关审核同意后，开具《领/销牌照通知书》和《解除监管证明书》，使馆和使馆人员凭此向公安交通管理部门办理机动车辆注销手续，并持《领/销牌照通知书》回执到主管海关办理机动车辆结案手续。

Article 28 Where, within the customs control period, a motor vehicle imported duty-free has been severely damaged due to an accident or a force majeure, or has lost its useful value due to wearing and tearing, expiration of service life or other reasons, the diplomatic mission or its staff may apply to the competent customs house for the liquidation of the motor vehicle. Upon verification and approval, customs shall issue a Notice of Fetching/Revoking the License Plate and a Certificate for Lifting Customs Control over Motor Vehicles, with which the diplomatic mission or its staff shall go through the revoking formalities of the motor vehicle at the public security & transportation authorities, and then go back to the competent customs house with the return receipt of the Notice of Fetching/Revoking the License Plate for the formalities to clear the case on the motor vehicle. 

　　第二十九条　免税进境的机动车辆有下列情形的，使馆和使馆人员可以按照相同数量重新申请进境机动车辆：

　　（一）按照本办法第二十六条规定被依法转让、出售，并且已办理相关手续的；

　　（二）因事故、不可抗力原因遭受严重损毁；或者因损耗、超过使用年限等原因丧失使用价值，已办理结案手续的。

Article 29 Under any of the following circumstances that occur to a motor vehicle imported duty-free, the diplomatic mission or its staff may apply again for the importation of the same number of motor vehicles: 

(a) A motor vehicle admitted duty-free has been lawfully transferred and sold in accordance with the provisions of Article 26 of these Measures and the relevant formalities have been gone through; or

(b) A motor vehicle admitted duty-free has been severely damaged due to an accident or a force majeure, or has lost its useful value due to wearing and tearing, expiration of service life or other reasons, and the formalities to clear the case on the motor vehicle have been gone through.