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第十七条补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。
Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.
第十七条补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。
Article 17 the applicable tariff rates for the makeup or refund of import or export duties shall be determined according to Article 15 or Article 16 of the present Regulations.
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