1. 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。
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2. 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。
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3. When the amount of the anti-dumping duty I assessed on a prospective basis, provision shall be made for a prompt refund, upon request, of any duty paid in excess of the margin of dumping.
如反倾销税金额在预期基础上课征，则应请求，应对超过倾销幅度的任何己付反倾销税的迅速退还做出规定。
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4. Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities ofduty 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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5. Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities ofduty 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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Prepare tax reports and dealing with VAT refund. 准备税务报表，处理增值税退税事宜。
He may apply for tax refund when overpayment is confirmed upon examination. 经审核后，确认多缴税款，可以办理退税。
