减免税货物

（二）减免税货物经批准转让或者移作他用的；

Goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval ;

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。

In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs .

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。

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 report to the customs before liquidation .

使用或者经营减免税进口货物的企业、单位；

Enterprises and units utilizing or handling imported goods with deducted duties or with duties exempted .

他指出，减免税进口货物应在海关监管之下。

He noted that goods so imported were required to be put under customs supervision and control .

特定减免税进口货物的监管年限由海关总署规定。

Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration .