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。
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。
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。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
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