第六十六条 海关收到纳税义务人的退税申请后应当进行审核。纳税义务人提交的申请材料齐

全且符合规定形式的，海关应当予以受理，并以海关收到申请材料之日作为受理之日；纳税

义务人提交的申请材料不全或者不符合规定形式的，海关应当在收到申请材料之日起 5个工

作日内一次告知纳税义务人需要补正的全部内容，并以海关收到全部补正申请材料之日为海

关受理退税申请之日。

纳税义务人按照本办法第六十一条、第六十二条或者第六十五条的规定申请退税的，海关认

为需要时，可以要求纳税义务人提供具有资质的商品检验机构出具的原进口或者出口货物品

质不良、规格不符或者残损、短少的检验证明书或者其他有关证明文件。

海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退税手续或者不予退税的

决定。纳税义务人应当自收到海关准予退税的通知之日起3个月内办理有关退税手续。

Article 66 Customs shall examine the refund application as filed by the duty and/or 

tax payer upon receipt of the application. If the application materials so submitted 

are complete and conform to the prescribed format, Customs shall accept the 

application, and regard the day on which the materials are received as the day on 

which the application is accepted. In case the application materials so submitted are 

incomplete or fail to conform to the prescribed format, Customs shall, within five (5) working days as from the day on which the application materials are received, notify the duty and/or tax payer, at one time, of all the materials or information to be 

added or modified, and regard the day on which all such materials and information 

are received as the day on which the refund application is accepted. 

Where the duty and/or tax payer files an application for Customs to refund the 

duties and/or taxes in accordance with Articles 61, 62 or 65 of these Rules, if 

Customs considers it necessary, it may demand the duty and/or tax payer to provide 

the inspection certificate as issued by a qualified commodity inspection agency 

confirming the inferior quality, incompatible specification, short shipment of, or 

damage to, the original imports or exports, or any other relevant evidentiary 

document. 

Customs shall, within 30 days as from the day on which the refund application is 

accepted, verify the facts, and notify the duty and/or tax payer of its decision on 

whether or not to refund the duties and/or taxes. The duty and/or tax payer shall, 

within three (3) months upon receipt of the Customs notification approving the 

refund, go through the relevant refund formalities with Customs. 

第六十七条 海关办理退税手续时，应当填发收入退还书（格式详见附件4），并按照以下规

定办理：

（一）按照本办法第六十条规定应当同时退还多征税款部分所产生的利息的，应退利息按照

海关填发收入退还书之日中国人民银行规定的活期储蓄存款利息率计算。计算应退利息的期

限自纳税义务人缴纳税款之日起至海关填发收入退还书之日止。

（二）进口环节增值税已予抵扣的，该项增值税不予退还，但国家另有规定的除外。

（三）已征收的滞纳金不予退还。

退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定以及有关规

章规定的具体实施办法执行。

Article 67 When handling the refund formalities, Customs shall fill out and issue a 

Payment Refund Record (see format in Annex 4) and observe the following 

provisions: 

(a) Where interest shall also be paid for the overpaid duties and/or taxes refundable 

in accordance with Article 60 of these Rules, the interest payable shall be calculated 

on the basis of the current deposit interest rate as posted by the People's Bank of 

China on the day on which the Payment Refund Record is issued by Customs. The 

period for which the interest shall be paid shall be from the day on which the duty 

and/or tax payer pays the duties and/or taxes until the day on which the Payment 

Refund Record is issued by Customs. 

(b) Any import VAT that has already been deducted shall be nonrefundable, unless 

otherwise provided for by the State. 

(c) Any late fine that has already been paid shall be nonrefundable. 

Should the refundable duties and/or taxes as well as the interest payable need to be withdrawn from the State treasury, such withdrawal shall be carried out in 

accordance with the provisions of laws and administrative regulations regarding the 

administration of the State treasury as well as the relevant detailed implementation 

rules.