第三十三条 纳税义务人申报进出口的无代价抵偿货物，与退运出境或者退运进境的原货物不完全相同或者与合同规定不完全相符的，应当向海关说明原因。

海关经审核认为理由正当，且其税则号列未发生改变的，应当按照审定进出口货物完税价格的有关规定和原进出口货物适用的计征汇率、税率，审核确定其完税价格、计算应征税款。应征税款高于原进出口货物已征税款的，应当补征税款的差额部分。应征税款低于原进出口货物已征税款，且原进出口货物的发货人、承运人或者保险公司同时补偿货款的，海关应当退还补偿货款部分的相应税款；未补偿货款的，税款的差额部分不予退还。

纳税义务人申报进出口的免费补偿或者更换的货物，其税则号列与原货物的税则号列不一致的，不适用无代价抵偿货物的有关规定，海关应当按照一般进出口货物的有关规定征收税款。

Article 33 Where goods offered at no cost as compensation or replacement as declared by the duty and/or tax payer for import or export are not completely identical with the original goods that are shipped out of or back to the Chinese mainland as returned goods, or are not in full conformity with the stipulations of the contract, the duty and/or tax payer shall state the reason(s) to Customs. 

Where, upon examination, Customs considers the reason(s) justifiable, and the tariff code of the goods has remain unchanged, Customs shall, in light of the relevant provisions on determining the dutiable value of imports or exports and the applicable exchange rate, tariff rate and tax rate for the original imports or exports, assess and determine the dutiable value and the duties and/or taxes payable by the duty and/or tax payer. If the duties and/or taxes payable surpass those already paid for the original imports or exports, the difference between them shall be levied. In case the duties and/or taxes payable fall short of those already paid for the original imports or exports, and the consigner, carrier or insurer has refunded the goods payment, Customs shall refund the corresponding duties and/or taxes for the refunded goods payment. In case such goods payment fails to be refunded, the difference between the duties and/or taxes payable and those already paid shall not be refunded. 

For any goods offered free of charge as compensation or replacement as declared by the duty and/or tax payer for import or export, if their tariff code fails to conform to that of the original goods, relevant provisions on “goods offered at no cost as compensation or replacement” shall not apply. In such a case, Customs shall levy duties and/or taxes on them according to the relevant provisions on regular import or export goods. 

第三十四条 纳税义务人申报进出口无代价抵偿货物，被更换的原进口货物不退运出境且不放弃交由海关处理的，或者被更换的原出口货物不退运进境的，海关应当按照接受无代价抵偿货物申报进出口之日适用的税率、计征汇率和有关规定对原进出口货物重新估价征税。

第三十五条 被更换的原进口货物退运出境时不征收出口关税。

被更换的原出口货物退运进境时不征收进口关税和进口环节海关代征税。

第二节  租赁进口货物

Article 34 With respect to any goods offered at no cost as compensation or replacement as declared by the duty and/or tax payer for import or export, if the original imports thus replaced fail to be shipped out of the Chinese mainland or be abandoned to Customs, or if the original exports thus replaced fail to be shipped back to the Chinese mainland, Customs shall re-assess the dutiable value of the original imports or exports and levy duties and/or taxes on them in accordance with relevant provisions on the basis of the applicable tariff rate, tax rate and exchange rate valid for the day on which the import or export declaration for the goods offered at no cost as compensation or replacement is accepted by Customs. 

Article 35 No export duties will be levied on the original imports as have been replaced when they are shipped out of the Chinese mainland. 

No import duties or import taxes will be levied on the original exports as have been replaced when they are shipped back to the Chinese mainland. 

Section Two Goods Imported on Lease