The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.
海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within30days upon accepting the application for duty refund.
海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
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。
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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