Measures of the Customs of the People's Republic of China for the Imposition of Surcharges on Delayed Declaration of Imported Goods (Amended in 2024)
Measures of the Customs of the People's Republic of China for the Imposition of Surcharges on Delayed Declaration of Imported Goods (Amended in 2024)
Measures of the Customs of the People's Republic of China for the Imposition of Surcharges on Delayed Declaration of Imported Goods (Amended in 2024)
Order of the General Administration of Customs No. 273
October 28, 2024
Chapter I General Provisions
Article 1 The Measures of the Customs of the People's Republic of China for the Imposition of Surcharges on Delayed Declaration of Imported Goods (hereinafter referred to as the "Measures") are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations, with a view to strengthening the customs' clearance control on imported goods, speeding up the transport of port goods and promoting the timely declaration of imported goods by consignees (including the entrusted customs declaration enterprises, similarly hereinafter).
Article 2 The Measures shall apply to the imposition of surcharges on delayed declaration by the customs in accordance with the law when the consignee of imported goods fails to make declaration at the customs within the prescribed time limit.
Article 3 The surcharges on delayed declaration shall be paid off by the consignee of imported goods at the time of that declaration. In case a consignee of imported goods requests for discharging goods prior to paying off the surcharges on delayed declaration, the customs may grant the discharge if a bail equal to the amount of surcharges on delayed declaration is provided.
Chapter II Calculation and Collection of Surcharges on Delayed Declaration
Article 4 The surcharges on delayed declaration of imported goods shall be calculated and collected on a daily basis, from the 15th day as of the declaration of the entry of transport vehicles to the territory to the day when the customs accepts the declaration. The said beginning day and ending day shall be included into the period of delayed declaration unless it is otherwise prescribed.
Article 5 The starting day shall be calculated according to the following provisions when collecting surcharges on delayed declaration of the following imported goods:
1. for goods imported by mail, the said day shall begin from the 15th day as of the day when a postal service agency declares the overall package with a custom services unit stationed in the post office; and
2. in case of declaration of transit goods at the point of entry, the said day shall begin from the 15th day as of the day when the transport vehicles carrying the imported goods are declared as having entered into the territory, while in case of declaration at the place of destination, the said day shall begin from the 15th day as of the day when the goods are transported to the place of destination.
In case of declaration of transit goods transported by mail at the point of entry, the said day shall begin from the 15th day as of the day when the transport vehicles carrying imported goods are declared as having entered into the territory, while in case of declaration at the place of destination, the said day shall begin from the 15th day as of the day when a postal service agency declares the overall package with a customs services unit stationed in the post office.
Article 6 After a consignee of imported goods makes a declaration at the customs by transmitting the electronic data of the customs declaration forms, if it fails to submit the customs declaration forms and the accompanying documents according to the provisions of the General Administration of Customs, the customs will cancel the handling of the transmitted electronic data, and the consignee shall make a new declaration at the customs.
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Order of the General Administration of Customs No. 273
October 28, 2024
Chapter I General Provisions
Article 1 The Measures of the Customs of the People's Republic of China for the Imposition of Surcharges on Delayed Declaration of Imported Goods (hereinafter referred to as the "Measures") are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations, with a view to strengthening the customs' clearance control on imported goods, speeding up the transport of port goods and promoting the timely declaration of imported goods by consignees (including the entrusted customs declaration enterprises, similarly hereinafter).
Article 2 The Measures shall apply to the imposition of surcharges on delayed declaration by the customs in accordance with the law when the consignee of imported goods fails to make declaration at the customs within the prescribed time limit.
Article 3 The surcharges on delayed declaration shall be paid off by the consignee of imported goods at the time of that declaration. In case a consignee of imported goods requests for discharging goods prior to paying off the surcharges on delayed declaration, the customs may grant the discharge if a bail equal to the amount of surcharges on delayed declaration is provided.
Chapter II Calculation and Collection of Surcharges on Delayed Declaration
Article 4 The surcharges on delayed declaration of imported goods shall be calculated and collected on a daily basis, from the 15th day as of the declaration of the entry of transport vehicles to the territory to the day when the customs accepts the declaration. The said beginning day and ending day shall be included into the period of delayed declaration unless it is otherwise prescribed.
Article 5 The starting day shall be calculated according to the following provisions when collecting surcharges on delayed declaration of the following imported goods:
1. for goods imported by mail, the said day shall begin from the 15th day as of the day when a postal service agency declares the overall package with a custom services unit stationed in the post office; and
2. in case of declaration of transit goods at the point of entry, the said day shall begin from the 15th day as of the day when the transport vehicles carrying the imported goods are declared as having entered into the territory, while in case of declaration at the place of destination, the said day shall begin from the 15th day as of the day when the goods are transported to the place of destination.
In case of declaration of transit goods transported by mail at the point of entry, the said day shall begin from the 15th day as of the day when the transport vehicles carrying imported goods are declared as having entered into the territory, while in case of declaration at the place of destination, the said day shall begin from the 15th day as of the day when a postal service agency declares the overall package with a customs services unit stationed in the post office.
Article 6 After a consignee of imported goods makes a declaration at the customs by transmitting the electronic data of the customs declaration forms, if it fails to submit the customs declaration forms and the accompanying documents according to the provisions of the General Administration of Customs, the customs will cancel the handling of the transmitted electronic data, and the consignee shall make a new declaration at the customs.
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