If necessary, the customs may demand the obligatory duty payer to make supplementary declarations.

必要时，海关可以要求纳税义务人补充申报。

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The obligatory duty payer may ask the Customs for refunding within one year from the date the duties are paid.

纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

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Article 52 Where the customs finds any overpaid duties, it shall inform the obligatory duty payer to go through duty refund formalities immediately.

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。

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