第五十四条 纳税义务人在办理出境加工货物复运进境的进口申报手续时，应当向海关提交该货物的原出口报关单和委托加工合同、加工发票等单证。

海关按照审定进口货物完税价格的有关规定和海关接受该货物申报复运进境之日适用的计征汇率、税率，审核确定其完税价格、计征进口税款，同时办理解除该货物出境时纳税义务人提供税款担保的相关手续。

因正当理由不能在海关规定期限内将出境加工货物复运进境的，纳税义务人应当在规定期限届满前向海关说明情况，申请延期复运进境。

Article 54 When going through the import declaration formalities for goods temporarily shipped out of the Chinese mainland for processing purpose and then shipped back, the duty and/or tax payer shall submit to Customs such papers as the original export declaration form and the contract of entrusted processing of the goods, as well as the processing invoice. 

Customs shall determine the dutiable value and levy import duties and/or taxes on the goods in accordance with relevant provisions on the determination of dutiable value of imported goods and the applicable exchange rate, tariff rate and tax rate valid for the day on which the declaration for shipping the goods back to the Chinese mainland is accepted by Customs, and handle relevant formalities for canceling the security on the duties and/or taxes, as provided by the duty and/or tax payer when the goods were temporarily shipped out of the Chinese mainland. 

Where, due to justifiable reasons, any of the goods temporarily shipped out of the Chinese mainland for processing purpose are unable to be shipped back within the time limit as prescribed by Customs, the duty and/or tax payer shall, prior to the expiration of the time limit, make a statement of the reasons and file an application with Customs for time limit extension. 

第五十五条 出境加工货物未在海关允许期限内复运进境的，海关对其按照一般进出口货物的征税管理规定实施管理，将该货物出境时纳税义务人提供的税款担保转为税款；出境加工货物复运进境时，海关按照一般进口货物的征税管理规定征收进口税款。

第五十六条 本办法第四十七条至第五十五条中所称“海关规定期限”和“海关允许期限”，由海关根据进出境修理货物、出境加工货物的有关合同规定以及具体实际情况予以确定。

第五节 退运货物

Article 55 Where any of the goods temporarily shipped out of the Chinese mainland for processing purpose fail to be shipped back within the time limit as permitted by Customs, Customs shall exercise control over them in accordance with relevant provisions concerning the levying of duties and/or taxes on regular import or export goods, and convert the security on the duties and/or taxes, as provided by the duty and/or tax payer when the goods were temporarily shipped out of the Chinese mainland, into the payment of the duties and/or taxes. When such goods are subsequently shipped back to the Chinese mainland, Customs shall levy import duties and/or taxes in accordance with relevant provisions concerning the levying of duties and/or taxes on regular import goods. 

Article 56 The “time limit as prescribed by Customs” and the “time limit as permitted by Customs” as mentioned in Articles 47 to 55 of these Rules shall be determined by Customs on the basis of relevant contractual stipulations on the goods temporarily shipped out of or into the Chinese mainland for repair or the goods temporarily shipped out of the Chinese mainland for processing, as well as the specific circumstances. 

Section Five Returned Goods 

第五十七条 因品质或者规格原因，出口货物自出口放行之日起1年内原状退货复运进境的，纳税义务人在办理进口申报手续时，应当按照规定提交有关单证和证明文件。经海关确认后，对复运进境的原出口货物不予征收进口关税和进口环节海关代征税。

第五十八条 因品质或者规格原因，进口货物自进口放行之日起1年内原状退货复运出境的，纳税义务人在办理出口申报手续时，应当按照规定提交有关单证和证明文件。经海关确认后，对复运出境的原进口货物不予征收出口关税。

Article 57 Where, due to the reason of quality or specification, any exported goods are shipped in their original shape back to the Chinese mainland as returned goods within one (1) year as from the date on which they are released by Customs, the duty and/or tax payer shall, when going through the import declaration procedure for such goods, submit relevant papers, certificates and other evidentiary documents in accordance with the relevant provisions. Upon verification and approval by Customs, no import duties or import taxes will be levied on such original exports that are shipped back to the Chinese mainland. 

Article 58 Where, due to the reason of quality or specification, any imported goods are shipped in their original shape out of the Chinese mainland as returned goods within one (1) year as from the date on which they are released by Customs, the duty and/or tax payer shall, when going through the export declaration procedure for such goods, submit relevant papers, certificates and other evidentiary documents in accordance with the relevant provisions. Upon verification and approval by Customs, no export duties will be levied on such original imports that are shipped out of the Chinese mainland. 

第四章  进出口货物税款的退还与补征

第五十九条 海关发现多征税款的，应当立即通知纳税义务人办理退税手续。纳税义务人应当自收到海关通知之日起3个月内办理有关退税手续。

Chapter IV Refund and Recovery of Duties and Taxes for Imports and Exports 

Article 59 Where Customs detects any overpaid duties and/or taxes, it shall immediately notify the duty and/or tax payer to go through the duty and/or tax refund formalities. The latter shall then go through the duty and/or tax refund formalities within three (3) months upon receipt of the notification.