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）退还给原纳税义务人的一种行政行为。根据《海关法》规定，海关多征的税款，海关发现后应当立即退还。
第二十六条终裁决定确定不采取保障措施的，已征收的临时关税应当予以退还。
Article 26 in case the final award decides not to take safeguard measures, the provisional tariffs that have been levied shall be refunded.
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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