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In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.
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报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。 |
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In cases where a minor under the age of 18 commits a crime, the criminal suspect and the legal representative of the defendant may be notified to be present at the time of interrogation and trial.
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对于不满十八岁的未成年人犯罪的案件，在讯问和审判时，可以通知犯罪嫌疑人、被告人的法定代理人到场。 |
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In cases where meteorological facilities are damaged or destroyed due to force majeure, the local people's governments shall take emergency measures to have them repaired or replaced, in order to ensure their normal operation.
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气象设施因不可抗拒力遭受破坏时，当地人民政府应当采取紧急措施，组织力量修复，确保气象设施正常运行。 |
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In cases where mortgage of property is obtained as collateral security for trade finance/loan, title verification should be made by the approved advocate and satisfactory report should be kept on record, duly approved by the branch manager.
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如果公司把财产作为抵押品进行贸易融资／贷款，应经过分行经理的合理批准，由授权的律师对抵押品进行资质审核，公司提交贷款报告并交银行备案。 |
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In cases where only the anterior table is involved, the surgical indication is mainly for cosmesis.
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但对于只牵涉到前额骨的外骨板之单纯性骨折，手术原因只是为了美观上的需求。 |
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In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.
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按照其他有关法律、行政法规规定应当退还关税的，海关应当按照有关法律、行政法规的规定退税。 |
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In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.
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纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。 |
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In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall re
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纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。 |
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In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three yea
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海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起3年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。 |
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In cases where the customs is skeptical of the value declared by the taxpayer and the amount of duties involved is huge, the customs may, subject to the approval from the governor of customs directly subordinated to the Customs General Administration, or
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海关对纳税义务人申报的价格有怀疑并且所涉关税数额较大的，经直属海关关长或者其授权的隶属海关关长批准，凭海关总署统一格式的协助查询账户通知书及有关工作人员的工作证件，可以查询纳税义务人在银行或者其他金融机构开立的单位账户的资金往来情况，并向银行业监督管理机构通报有关情况。 |
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In cases where the customs of the importing country requires licenses to grant access, the related provisions of article 25 of this set of measures shall apply.
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属于进口国海关要求凭许可证放行的，按照本办法第二十五条的相关规定办理。 |
