第四十八条 纳税义务人进出口减免税货物的，除另有规定外，应当在进出口该货物之前，按照规定持有关文件向海关办理减免税审批手续。经海关审查符合规定的，予以减征或者免征关税。
第四十九条 需由海关监管使用的减免税进口货物，在监管年限内转让或者移作他用需要补税的，海关应当根据该货物进口时间折旧估价，补征进口关税。
特定减免税进口货物的监管年限由海关总署规定。
Article 48 Where the duty payer is to import or export goods granted duty reduction or exemption, the duty payer shall, unless otherwise prescribed, go through the formalities with the Customs for approval of duty reduction or exemption by presenting relevant documents as required before such goods are imported or exported. The duty reduction or exemption shall be granted if the Customs confirms such goods as qualified through examination.
Article 49 Where the import goods which are granted duty reduction or exemption and the use of which are under the Customs control are diverted to other purposes within the duration of Customs control and therefore the recovery of duties is needed, the import duty shall be recovered by the Customs on the basis of the value of import goods depreciated according to the time after importation.
The duration of the Customs control over import goods granted special duty reduction or exemption shall be prescribed by the General Administration of Customs.
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