（一）溢装数量在合同、发票标明数量3%以内的，或者短装的，海关应当根据审定的货物单价，按照合同、发票标明数量计征税款。

（二）溢装数量超过合同、发票标明数量3%的，海关应当根据审定的货物单价，按照实际进出口数量计征税款。

(a) Where the actual quantity is more than that specified in the contact or invoice but within a 3% margin, or less than that specified in the contract or invoice, Customs shall calculate and levy duties and/or taxes on the basis of the unit price of the goods determined and the quantity specified in the contract or invoice; or 

(b) Where the actual quantity is over 3% more than that specified in the contract or invoice, Customs shall calculate and levy duties and/or taxes on the basis of the unit price determined and the actual quantity of the goods imported or exported. 

第二十八条 纳税义务人、担保人自缴款期限届满之日起超过3个月仍未缴纳税款或者滞纳金的，海关可以按照《海关法》第六十条的规定采取强制措施。

纳税义务人在规定的缴纳税款期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人向海关提供税款担保。纳税义务人不能提供税款担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

采取强制措施和税收保全措施的具体办法另行规定。

Article 28 If a duty and/or tax payer or its surety fails to pay the duties and/or taxes or the late fine within three (3) months as from the date on which the time limit for duty and/or tax payment expires, Customs may impose mandatory measures in accordance with Article 60 of the Customs Law. 

Where there are obvious signs that a duty and/or tax payer is trying to transfer or hide its dutiable goods or other assets within the prescribed time limit for duty and/or tax payment, Customs may order it to provide a security on the duties and/or taxes. Where the duty and/or tax payer is unable to provide such a security, Customs may take duty and/or tax revenue preservation measures in accordance with Article 61 of the Customs Law. 

The detailed rules for the application of mandatory and duty and/or tax revenue preservation measures are to be formulated separately. 

第三章  特殊进出口货物税款的征收

第一节  无代价抵偿货物

第二十九条 进口无代价抵偿货物，不征收进口关税和进口环节海关代征税；出口无代价抵偿货物，不征收出口关税。

前款所称无代价抵偿货物是指进出口货物在海关放行后，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与原货物相同或者与合同规定相符的货物。

Chapter III Levying of Duties and Taxes on Special Imports and Exports 

Section One Goods Offered at No Cost as Compensation or Replacement 

Article 29 Imported goods offered at no cost as compensation or replacement are exempted from import duties and import taxes. Exported goods offered at no cost as compensation or replacement are exempted from export duties. 

The term “goods offered at no cost as compensation or replacement” as mentioned in the preceding paragraph refers to the goods identical with the original imported or exported goods or conforming to the contract, which are, after the original goods are released by Customs, offered free of charge by the consigner, carrier or insurer of the original goods as compensation or replacement, due to such reasons as damage, short shipment, inferior quality, or incompatible specification, of the original goods.