... duty memorandum 税款缴款书 short-levied duty 短征的关税 over-levied duty 溢征的关税 ...
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If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within three years.
因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。
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