(2) The applicant for the transfer of goods with tax reduction or exemption applies to the competent customs at the place of transfer for the examination and approval procedures for tax reduction or exemption. The competent customs at the transit place shall issue a tax exemption certificate after examination. (3) Applicants who transfer goods from duty-free places or into duty-free places shall apply to their respective competent customs offices for the import and export declaration procedures of duty-free goods. The competent customs at the place of transfer shall go through the cancellation procedures for the goods transferred for tax reduction or exemption. The supervision period of the goods carried forward with tax reduction or exemption shall be calculated continuously. The competent customs at the place of transit shall continue to follow up and supervise the goods carried over from tax reduction or exemption within the remaining supervision years. If the customs at the transit place and the customs at the transit place are the same customs, it shall be handled in accordance with the provisions of the first paragraph of this article. Article 29 Where an applicant for tax reduction or exemption transfers imported goods to other units that do not enjoy preferential import tax policies or imports the same goods that do not enjoy preferential treatment for tax reduction or exemption within the period of customs supervision, he shall apply to the competent customs of the applicant for tax reduction or exemption in advance for refund of goods tax and cancellation of supervision procedures. Article 30 Where an applicant for tax reduction or exemption needs to transfer the goods for other purposes within the period of customs supervision, he shall apply to the competent customs in advance. With the approval of the customs, the applicant for tax reduction or exemption may transfer the goods for other purposes according to the use areas, uses and enterprises approved by the customs. The term "diversion" as mentioned in the first paragraph of this article includes the following situations: (1) handing over the goods with tax reduction or exemption to a unit other than the applicant for tax reduction or exemption; (2) Failing to use the goods with tax exemption or reduction according to the original purpose and area; (3) Other circumstances in which commodities are not used according to specific regions, specific enterprises or specific purposes. Unless otherwise stipulated by the General Administration of Customs, if the goods with tax reduction or exemption are used for other purposes in accordance with the provisions of the first paragraph of this article, the applicant for tax reduction or exemption shall also pay the corresponding tax according to the time when the goods are used for other purposes; If the diversion time is uncertain, the corresponding tax payment guarantee shall be submitted, and the tax payment guarantee shall not be less than the total amount of tax payable in the remaining regulatory years. Article 31 During the period of customs supervision, if an applicant for tax reduction or exemption requests to apply for a loan mortgage from a financial institution with tax reduction or exemption goods, he shall submit a written application to the competent customs. If it meets the relevant provisions after examination, the competent customs may approve it to handle the loan mortgage procedures. Applicants for tax reduction or exemption may not apply for loan mortgage from citizens, legal persons or other organizations other than financial institutions with tax reduction or exemption goods.