第三十条 纳税义务人应当在原进出口合同规定的索赔期内且不超过原货物进出口之日起3年，向海关申报办理无代价抵偿货物的进出口手续。

第三十一条 纳税义务人申报进口无代价抵偿货物，应当提交下列单证:

（一）原进口货物报关单；

（二）原进口货物退运出境的出口报关单或者原进口货物交由海关处理的货物放弃处理证明；

（三）原进口货物税款缴款书或者《征免税证明》；

（四）买卖双方签订的索赔协议。

因原进口货物短少而进口无代价抵偿货物，不需要提交前款第（二）项所列单证。

海关认为需要时，纳税义务人还应当提交具有资质的商品检验机构出具的原进口货物残损、短少、品质不良或者规格不符的检验证明书或者其他有关证明文件。

Article 30 With respect to the import or export of goods offered at no cost as compensation or replacement, the duty and/or tax payer shall go through the declaration formalities within the claim period as stipulated in the original import or export contract and within three (3) years as from the day on which the original goods are imported or exported. 

Article 31 In declaring to Customs import goods offered at no cost as compensation or replacement, the duty and/or tax payer shall present the following papers: 

(a) the declaration form for the original imports; 

(b) the export declaration form for shipping the original imports out of the Chinese mainland or the Goods Abandoned Certificate proving the abandonment of the original imports to Customs; 

(c) the Duty/Tax Payment Record or the Duty/Tax Levied/Exempted Certificate for the original imports; and 

(d) the claim agreement signed by and between the seller and the buyer. 

With respect to import of goods offered at no cost as compensation due to short shipment of the original imports, papers as specified in Item (b) of the preceding paragraph will not be required. 

Where Customs considers it necessary, the duty and/or tax payer shall also present the inspection certificate confirming the damage, short shipment, inferior quality, or incompatible specification of the original imports, as issued by a qualified commodity inspection agency, or other relevant evidentiary documents. 

第三十二条 纳税义务人申报出口无代价抵偿货物，应当提交下列单证:

（一）原出口货物报关单；

（二）原出口货物退运进境的进口报关单；

（三）原出口货物税款缴款书或者《征免税证明》；

（四）买卖双方签订的索赔协议。

因原出口货物短少而出口无代价抵偿货物，不需要提交前款第（二）项所列单证。

海关认为需要时，纳税义务人还应当提交具有资质的商品检验机构出具的原出口货物残损、短少、品质不良或者规格不符的检验证明书或者其他有关证明文件。

Article 32 In declaring to Customs export goods offered at no cost as compensation or replacement, the duty and/or tax payer shall present the following papers: 

(a) the declaration form for the original exports; 

(b) the import declaration form for shipping the original exports back to the Chinese mainland; 

(c) the Duty/Tax Payment Record or the Duty/Tax Levied/Exempted Certificate for the original exports; and 

(d) the claim agreement signed by and between the seller and the buyer. 

With respect to export of goods offered at no cost as compensation due to short shipment of the original exports, papers as specified in Item (b) of the preceding paragraph will not be required. 

Where Customs deems it necessary, the duty and/or tax payer shall also present the inspection certificate confirming the damage, short shipment, inferior quality, or incompatible specification of the original exports, as issued by a qualified commodity inspection agency, or other relevant evidentiary documents.