If the definitive duty is lower than the provisional duty paid or payable, or the amount estimated for the purpose of the security, the difference shall be reimbursed or the duty recalculated, as the case may be.

• 如最终税低于已付或应付临时税或为担保目的而估计的金额，则差额部分应根据具体情况予以退还，或重新计算税额。