Where the proceeds is insufficient to withhold tax in the situation as prescribed in Article 1, the Customs shall continue to adopt the enforcement measures to make up the balance of the tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer or the guarantor.

Article 15 Where it detains goods or other properties in accordance with Articles 8 and 14 of these Measures, the Customs shall properly take care of the detained goods or other properties and shall not use or damage them at will.

Article 16 Where there is no way to adopt tax preservation and enforcement measures, or there is still no way to levy full tax even though the Tax Preservation and enforcement measures have been adopted according to these Measures, the Customs shall apply to the People's court for enforcement by law and submit relevant materials in accordance with the requirements.

Article 17 Where goods or other properties are detained in accordance with Articles 8 and 14 of these Measures, the staff of the Customs conducting the behavior shall not be less than 2 persons and show enforcement documents.

Article 18 Where one taxpayer or guarantor does not accept the tax preservation and enforcement measures adopted by the Customs, he may apply for the administrative reexamination or file an administrative suit by law.

Article 19 Where the taxpayer has paid tax within the term of tax as prescribed, but the Customs fails to remove the Tax Preservation measures or inappropriately adopt the tax preservation and enforcement measures so that the legal rights and interests of the taxpayer or the guarantor suffers losses, the Customs shall bear the liability of compensation.

Article 20 The legal documents delivered under these Measures shall be signed or sealed by the taxpayer or the agent, the guarantor and the keeper; where the taxpayer or the agent, the guarantor and the keeper declines to sign or seal, the staff of the Customs shall mark on the relevant legal documents and get the witnesses to sign or seal.

Article 21 Where the Customs staff adopts tax preservation and enforcement measures not by law and damage the national interests or the legal rights and interests of the taxpayer or the guarantor with serious consequences caused, they shall be given punishment according to law. If a crime is constituted, criminal liability shall be prosecuted by law.

Article 22 Where the taxpayer or the guarantor resists or hampers the Customs to adopt tax preservation and enforcement measures by law, he shall be forwarded to local public security authority for handling by law. If crime is constituted, criminal liability shall be prosecuted.

Article 23 The legal documents listed in these Measures shall be separately formulated and promulgated by the General Administration of Customs.

Article 24 These Measures shall be interpreted by the General Administration of Customs.

Article 25 These Measures enter into effect as of September 1, 2009.

Source: www.fdi.gov.cn