Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

youdao

Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

youdao