If the exported goods are returned by the buyer or the Customs authorities subsequent to the refund of VAT, the taxpayer shall repay the VAT refunded in accordance with the law.
出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。
He further stated that the establishment of value of imports would be based on the information collected by the Customs authorities and provisions of the WTO Customs Valuation Agreement.
他进一步表示，将依据海关收集的信息和WTO《海关估价协定》确定进口产品的价值。
Members may also provide for corresponding procedures concerning the suspension by the customs authorities of the release of infringing goods destined for exportation from their territories.
各成员还可制定关于海关中止放行自其领土出口的侵权货物的相应程序。
Through this, UPS could get its packages cleared by the customs authorities even before their arrival into the airport, thereby saving a lot of time required for the customs clearance process.
通过这一系统，联合包裹甚至可以在包裹到达机场之前就向海关办理完通关手续，从而节约了大量用来办理海关通关手续的时间。
The customs authorities should strengthen the liaison and cooperation with the relevant departments and strictly carry out the border measures concerning intellectual property according to law.
海关要加强与有关部门的联系和配合，依法严格实施知识产权的边境保护措施。
Customs seals and fastenings affixed under this paragraph shall be accepted by all Contracting Parties in the same way as Customs seals and fastenings affixed by the Customs authorities themselves.
按本款规定加封的海关封志及其固定物应由所有缔约各方认可给予各海关当局自行加封的封志和固定物的同等待遇。
The customs authorities attributed the surging import value of crude oil, automobiles and iron ore, which climbed by 180 percent, 96 percent and 36 percent respectively, to the growing trade deficit.
海关认为贸易逆差主要表现在原油，汽车和铁矿石，分别上升了180%，96%和36%。
Fifth, the illegal pig and pig products coming from Mexico and the us detected by customs or frontier defense inspection authorities must by destroyed under the surveillance of CIQs.
五是对海关、边防等部门截获的非法入境的来自墨西哥、美国的非法入境的猪及其产品，一律在出入境检验检疫机构监督下作销毁处理。
All these stimulated remarkably the growth of tax collected by the customs administrations on behalf of the tax authorities upon imported products.
由于国内企业对进口需求的增大，这些刺激了海关代征进口产品税收迅猛增长。
Certificate of origin, issued or signed by the Chamber of Commerce or customs authorities, specifying the country of origin of the Goods.
原产地证明。由商会或海关签署，详细说明货物产地信息。
The customs is the authorities to supervise and control the whole process of import and export. It is subordinate to the national administrative system.
海关是国家的进出关境监督管理机关，从属于国家行政管理系统，对内对外代表国家依法独立行使行政管理权。
Certificate % of origin, issued or signed by the Chamber of Commerce or customs authorities, specifying the country of origin of the Goods.
原产地证明。由商会或海关签署，详细说明货物产地信息。
Article 20 VAT shall be collected by the taxation authorities, and VAT on imported goods shall be collected by Customs on behalf of the taxation authorities.
第二十条增值税由税务机关征收，进口货物的增值税由海关代征。
Customs authorities work closely with the central bank to ensure that goods are only imported or exported in accordance with current regulations.
海关同中央银行紧密合作，以确保货物只能按照现行的管理条例进口或出口。
Following the related regulations, customs authorities should deal with the luggage carried by passengers both entering and exiting the country.
海关对进出境旅客携带的行李物品要按有关规定办理进出境手续。
The formulation and promulgation of the regulatory documents by the customs houses directly under the GAC within their respective authorities shall be governed by the present Provisions.
直属海关在其职权范围内制定、发布直属海关规范性文件，依照本规定执行。
Close contacts with Customs authorities in the Mainland have also yielded encouraging results.
该署又加强与内地海关的联络，成绩令人鼓舞。
Consumption tax shall be collected by the tax authorities. Consumption tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Import Adjustment Tax will be levied (or a supplementary payment will be levied) by Customs authorities at the same time as Customs duty is levied.
进口调节税由海关在征收(或者补征)进口关税时一并征收。
Copies of the customs declaration shall be submitted and filed by the designated work unit to the national CWC affairs authorities within 30 days after the customs formalities.
被指定单位每批报关后一个月内向国家履行《禁止化学武器公约》事务主管部门报送报关单复印件。
Copies of the customs declaration shall be submitted and filed by the designated work unit to the national CWC affairs authorities within 30 days after the customs formalities.
被指定单位每批报关后一个月内向国家履行《禁止化学武器公约》事务主管部门报送报关单复印件。
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