第六十四条 散装进出口货物发生短装并已征税放行的，如果该货物的发货人、承运人或者保

险公司已对短装部分退还或者赔偿相应货款，纳税义务人自缴纳税款之日起1年内，可以向

海关申请退还进口或者出口短装部分的相应税款。

纳税义务人向海关申请退税时，应当提交下列材料：

（一）《退税申请书》；

（二）原进口或者出口报关单、税款缴款书、发票；

（三）具有资质的商品检验机构出具的相关检验证明书；

（四）已经退款或者赔款的证明文件。

Article 64 Where any imports or exports in bulk are short shipped, yet the duties 

and/or taxes have been paid and the goods released by Customs, if the consigner, 

carrier or insurer has refunded or compensated for the payment of the short 

shipped part of the goods, the duty and/or tax payer may, within one (1) year as 

from the day on which the duties and/or taxes are paid, file an application with 

Customs for Customs to refund the corresponding duties and/or taxes for the short 

shipped part of the goods. 

When filing the application with Customs for Customs to refund the duties and/or 

taxes, the duty and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; 

(b) the original import or export declaration form, the Duty/Tax Payment Record, 

and the invoice; 

(c) the relevant inspection certificate issued by a qualified commodity inspection 

agency; and 

(d) the evidentiary document(s) proving that the refund of or compensation for the 

payment of the short shipped part of the goods has been made. 

第六十五条 进出口货物因残损、品质不良、规格不符原因，或者发生本办法第六十四条规定

以外的货物短少的情形，由进出口货物的发货人、承运人或者保险公司赔偿相应货款的，纳

税义务人自缴纳税款之日起1年内，可以向海关申请退还赔偿货款部分的相应税款。

纳税义务人向海关申请退税时，应当提交下列材料：

（一）《退税申请书》；

（二）原进口或者出口报关单、税款缴款书、发票；

（三）已经赔偿货款的证明文件。

Article 65 Where relevant payment for the imports or exports are compensated for 

by the consigner, carrier or insurer due to damage, inferior quality, or incompatible 

specification of the goods, or in connection with any circumstances of short 

shipment of goods except those as prescribed in Article 64 of these Rules, the duty 

and/or tax payer may, within one (1) year as from the day on which the duties 

and/or taxes are paid, file an application with Customs for Customs to refund the 

corresponding duties and/or taxes for the compensated amount of the goods 

payment. 

When filing the application with Customs for Customs to refund the duties and/or 

taxes, the duty and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; 

(b) the original import or export declaration form, the Duty/Tax Payment Record, 

and the invoice; and 

(c) the evidentiary document(s) proving that the compensation for the goods 

payment has been made.