Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customsdecision.
无利用价值的边角余料，由海关核定免税或酌情估价征税。
2
Where the Customs at the higher level considers the settlement or decision made by the Customs at a lower level inappropriate, it may modify or replace it.
上级海关认为下级海关作出的处理或者决定不适当的，可以依法予以变更或者撤销。
3
The application for reconsideration of the decision concerning payment of duties shall be dealt with by the Customs which made the original decision.