中华人民共和国关税法/Chapter 4 税收优惠和特殊情形关税征收Article 36In force保税货物复运出境的,免征关税;不复运出境转为内销的,按照规定征收关税。加工贸易保税进口料件或者其制成品内销的,除按照规定征收关税外,还应当征收缓税利息。Laws · NPC Standing Committee · In force from December 1, 2024Article 35Back to full textArticle 37