关税退还(Refund of Customs Duties) 关税退还是关税纳税义务人按海关核定的税额缴纳关税后,因某种原因的出现,海关将实际征收多于应当征收的税额(称为溢征关税)...
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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。
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