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e01426
the General Administration of Customs
Order of the General Administration of Customs of the People’s Republic of China
No.128
The Measures of the Customs of the People’s Republic of China on Collecting Fee for Delayed Declaration of Import Goods, which were
deliberated and adopted at the executive meeting of the General Administration of Customs on November 16, 2004, are hereby promulgated
after collaboration with the Ministry of Finance and the National Development and Reform Commission, and shall come into force as
of June 1, 2005. The original Measures of the Customs of the People’s Republic of China on Collecting Fee for Delayed Declaration
of Import Goods shall be abolished simultaneously.
The General Administration of Customs of the People’s Republic of China
March 3, 2005
Measures of the Customs of the People’s Republic of China on Collecting Fee for Delayed Declaration of Import Goods
Chapter I General Provisions
Article 1
With a view to intensifying administration of import declaration by customs authorities, speeding up the port transportation, and
promoting the timely declaration for imports by consignees (including the agent declaration enterprises, the same hereinafter), the
present Measures are formulated in accordance with the Customs Law of the People’s Republic of China as well as other relevant laws
and administrative regulations.
Article 2
The present Measures shall apply to the collection of the fee for delayed declaration by the Customs according to law when the consignee
of import goods fails to declare to the customs within the prescribed time limit.
Article 3
The fee for delayed declaration shall be paid off by the consignee of imports at the time of that declaration. If a consignee of imports
requests for releasing goods prior to the payment of the fee for delayed declaration, the Customs may release the goods if a deposit
equal to the amount of fee for delayed declaration is provided by the consignee.
Chapter II Calculation and Collection of Surcharges for Delayed Declaration
Article 4
The fee for delayed declaration of import goods shall be collected on a daily basis for the period from the 15th day as of the date
of declaration of the arrival of the means of transport to the day when the customs accepts the declaration. The period of delayed
declaration shall include the beginning day and expiry day of the said period unless it is otherwise prescribed.
Article 5
With regard to the collection of the fee for delayed declaration for the following import goods, the beginning day shall be calculated
according to the following applicable provision:
(1)
For goods imported by mail, the beginning day shall be the 15th day as of the day when a post enterprise declares the overall package
at the office of the Customs stationed in the post office; and
(2)
In the case of declaration of transit goods at the point of entry, the beginning day shall be the 15th day as of the day when the
declaration is made for the arrival of the means of transport carrying the import goods, while in the case of declaration of transit
goods at the place of destination, the beginning day shall be the day when the goods arrives the place of destination.
In the case of declaration of transit goods transported by mail at the point of entry, the beginning day shall be the day when the
means of transport carrying import goods are declared as having entered into the territory of China, while in the case of declaration
of transit goods transported by mail at the place of destination, the beginning day will be the day when the post enterprise declares
the overall package at the office of the customs stationed in the post office.
Article 6
If a consignee of imports fails to submit the printed customs declaration form within the prescribed or approved time limit after
transmitting the electronic customs declaration form to the Customs to make a Customs declaration, the Customs will cease to handle
the electronic data of customs declaration form, and the consignee of imports shall make a new declaration at the Customs. Where
the declaration is thus delayed, the beginning day for collecting the fee for delayed declaration shall be calculated in accordance
with the provisions of Article 4 of the present Measures.
Upon the declaration of a consignee of imports and the examination and approval of the Customs, when the electronic data of original
customs declaration form must be cancelled and a new declaration must be made, the fee for delayed declaration shall be collected
from the 15th day as of the day when the original customs declaration form are cancelled.
Article 7
Where the import goods are taken over and sold off by the Customs because the consignee fails to make a Customs declaration within
three months from the day when the declaration is made for the arrival of the means of transport, and the consignee applies for returning
the remaining amount, the fee for delayed declaration shall be collected in accordance with the provisions of Article 4 of the Measures.
And the expiry day shall be the last day of the said three months.
Article 8
In case the delay of declaration is resulted from an administrative detention or criminal distrainment of import goods which makes
it impossible to make declaration on time, the period of detention or distrainment may not be included in the period of delayed declaration.
The beginning day and the expiry day of the detention or distrainment period shall be determined in line with the relevant documents
issued by the department that makes the decision of the administrative detention or criminal distrainment.
Article 9
The fee for delayed declaration shall be collected at 0.5f the dutiable value of import goods in RMB on daily basis and the part
less than RMB one Yuan shall be exempted from imposing such fee.
The formula for calculating the fee for delayed declaration is: the dutiable value of import goods .5 the period of delayed
declaration.
The threshold for the fee for delayed declaration shall be RMB 50 Yuan.
Article 10
The Customs shall issue a notice to the consignee for the payment of the fee for delayed declaration, and shall issue a receipt uniformly
printed (and supervised) by the Ministry of Finance to the consignee after having collected such fees.
In any circumstance under which the fee for delayed declaration may be deducted or exempted other than those as listed in Article
12 of the present Measures, the customs may directly issue to the consignee a receipt uniformly printed (and supervised) by the
Ministry of Finance, and the consignee shall make payment at the department designated by the Customs or the opening bank upon the
strength of the said receipt, and the Customs shall verify and indicate the payment upon the strength of the receipt affixed with
the official seal of the designated department or the opening bank.
In any circumstance as listed in Article 12 of the present Measures under which the fee for delayed declaration may be deducted or
exempted, the consignee of import goods shall, upon the receipt of notice on payment of the fee for delayed declaration, apply to
the customs for deducting or exempting the fee for delayed declaration in accordance with the provisions of Article 13 of the present
Measures. Where the deduction or exemption of the fee for delayed declaration is granted upon examination and approval of the Customs,
the Customs officer on the spot shall verify and indicate the deduction or exemption in the system upon the strength of the relevant
official reply; if a part or the total amount of fee for delayed declaration shall still be collected upon examination and approval
of the customs, the Customs shall issue to the consignee a receipt uniformly printed (and supervised) by the Ministry of Finance,
and the consignee shall make payment at the department designated by the customs or the opening bank upon the strength of the said
receipt, and the customs shall verify and indicate the payment upon the strength of the receipt affixed with the official seal of
the designated department or the opening bank.
In case the fee for delayed declaration is paid through the Duties and Charges Payment Network of the China Electronic Port, the payment
of fee for delayed declaration shall be made in accordance with the operational procedures of the Duties and Charges Payment Network.
Article 11
In case the declaration of transit goods is delayed at the point of entry, the Customs at the point of entry shall collect the fee
for delayed declaration; in case the declaration is delayed at the place of destination, the Customs of destination shall collect
the fee for delayed declaration.
Chapter III Deduction and Exemption of Fee for Delayed Declaration
Article 12
The consigner of import goods may apply for deduction or exemption of the fee for delayed declaration under any of the following circumstances:
(1)
The declaration of import goods is delayed because the competent governmental department modifies the relevant administrative provisions
on trade, requests the consignee to make up the relevant formalities, or delays the issuance of licensing certificates;
(2)
The import goods under delayed declaration are the import goods gratuitously granted or donated by any inter-governmental or international
organization for the purpose of disaster relief, social public welfare or other special goods;
(3)
The declaration is delayed due to force majeure, which makes the consignee unable to make a customs declaration within the prescribed
time limit;
(4)
The declaration is delayed due to reasons attributable to the work of the Customs or other relevant law enforcement department, which
makes the consignee unable to make a customs declaration within the prescribed time limit; or
(5)
Other special circumstance as approved by the customs.
Article 13
Where a consignee of imports applies for deduction or exemption of the fee for delayed declaration, it shall submit an written application
to the Customs where it declares within 30 working days from the date of receiving the notice issued by the customs for payment of
the fee for delayed declaration, and the application form shall bear its official seal.
When a consignee of imports submits application materials, it shall provide the relevant certificates as issued by the competent governmental
department or the relevant departments at the same time.
A consignee shall assume legal liabilities for the authenticity, legality and validity of the application and the relevant certificates.
Article 14
The Customs on the spot shall be responsible for accepting the application for deduction and exemption of the fee for delayed declaration,
verifying the circumstances and putting forward preliminary opinions, while the Customs office directly under the General Administration
of Customs and the General Administration of Customs shall be responsible for examination and approval within their respective examination
and approval power.
Article 15
The delayed declaration may be exempted from imposing fees under any of the following circumstances:
(1)
The consignee fails to make declaration at the Customs within three months as of the day when the declaration is made for the arrival
of the means of transport, and the import goods are sold off according to law and the said remaining sum has been turned over to
the State treasury in accordance with Article 30 of the Customs Law;
(2)
A consignee of import goods provides a guarantee to the Customs office within the declaration period pursuant to the Customs Law,
and has gone through the relevant import formalities within the guaranty period;
(3)
Upon the declaration of a consignee of imports and the examination and approval of the customs, the original electronic data shall
be cancelled and a new Customs declaration shall be made, which leads to the delay of declaration;
(4)
The import goods are directly returned to the place of consignment upon the approval of the Customs; or
(5)
The fee for delayed declaration that shall be collected for the import goods are less than RMB50 Yuan.
Chapter IV Supplementary Provisions
Article 16
For delayed declaration of import goods which enters such areas under special supervision of the Customs as the bonded zones or export
processing zones from abroad, and are declared at the customs in way of the record list, the fee for delayed declaration shall be
calculated and collected in light of Article 9 of the present Measures.
Article 17
If the beginning day for imposing the fee for delayed declaration as prescribed in the present Measures happens to be the legal festivals
and holidays, it shall be postponed to the first working day thereafter.
Article 18
The dutiable value of import goods as mentioned in the present Measures refers to the dutiable value as prescribed by Article 18
of the Regulations of the People’s Republic of China on Import and Export Duties.
Article 19
The notice of the customs on the payment of the fee for delayed declaration as prescribed by the present Measures shall be printed
in a uniform format. For the specific format, please see the Annex.
Article 20
The power to interpret the present Measures shall reside in the General Administration of Customs.
Article 21
These Measures shall go into effect as of June 1, 2005.
Annex: Notice of the Customs on Payment of the Fee for Delayed Declaration
Annex:Notice of the Customs on Payment of the Fee for Delayed Declaration
Serial Number:_______________
____________________Company,
The customs declaration of imported _______________ by Your Company at our customs on ______________, with the serial number of the
customs declaration form _______________, has been delayed for ___________ days. And the fee for delayed declaration amount to _______________
RMB. Upon receipt of this Notice, you are required to pay the fee for delayed declaration to the Customs as soon as possible.
Handler:__________
The ________ Customs of the People’s Republic of China
___________ (year/month/day)
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