Under What Circumstances Will the Customs Not Levy the Delayed Declaration Fee?
The Customs will not levy delayed declaration fee under the following circumstances:
1. A consignee fails to declare imported goods to the Customs within three months from the declaration date of the inbound means of transport; the imported goods are sold in accordance with the law, and the balance is delivered to the National Treasury in accordance with Article 30 of Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law").
2. A consignee of imported goods, in accordance with the relevant provisions of the Customs Law, provides guarantee to the Customs within the period of declaration, and goes through the relevant import formalities within the guarantee period;
3. After examining in accordance with the law, the Customs hold that the consignee of imported goods must withdraw its original electronic declaration form and make re-declaration; and the delayed declaration occurs as a result of the withdrawal of the electronic declaration form;
4. The imported goods are directly sent back upon the approval of the Customs; and
5. The delayed declaration fee to be levied on the imported goods is less than RMB 50.
During the Period of Examination and Approval for the Reduction and Exemption of the Delayed Declaration Fee, How to Deal with the Situation Where the Consignee Needs to Take Delivery of Goods in Advance?
Where the consignee of the imported goods needs to take delivery of goods in advance for reasons during the period of application for exemption and reduction of delayed declaration fee, as approved by the Customs, the goods may be released after the consignee pays a deposit equivalent to the delayed declaration fee to the Customs.
How to Pay the Delayed Declaration Fee?
When levying delayed declaration fee on the imported goods, the Customs shall sign and send a notification of payment of the delayed declaration fee or a certificate of payment thereof to the consignee, which will go through the payment formalities with the department or bank designated by the Customs, with the certificate of payment of the delayed declaration fee.
After paying the delayed declaration fee, the consignee for the imported goods shall submit the certificate of payment of the delayed declaration fee, bearing a seal of "Payment Received" to local Customs, which will check and write off the delayed declaration fee thereby.
For What Special Reasons Will the Customs Allow the Reduction of and Exemption from the Delayed Declaration Fee?
Under the following special circumstances, a business entity, or the actual consignee of the imported goods may apply to the Customs for reduction and exemption of the delayed declaration fee, and submit the relevant supporting documents:
1. The provisions on trade administration promulgated by government authorities change, which require the consignee to supplement the relevant formalities, or government authorities to delay the issuance of licenses, which leads to the delayed declaration of the imported goods;
2. The imported goods under delayed declaration are those imported materials contributed and donated between governments or by international organizations for the purposes such as disaster relief and social welfare, or other special goods;
3. As the consignee cannot declare within the prescribed time limit due to force majeure, delayed declaration occurs;
4. As the consignee cannot declare within the prescribed time limit by reason of relevant law-enforcement authorities, delayed declaration occurs; and
5. Other special conditions approved by the Customs.
Do the Customs Set Time Limit on the Application for Reduction and Exemption of the Delayed Declaration Fee?
An applicant will submit the written application for the reduction and exemption of the delayed declaration fee and the relevant supporting materials to the Customs, within 30 working days as of the date of receiving from the Customs the payment notice of the delayed declaration fee.
What Formalities are Required for the Application for the Reduction and Exemption of the Delayed Declaration Fee?
Where a business entity or an actual consignee for the imported goods files a written application (stamped with the official seal) to the Customs, with respect to a batch of goods subject to delayed declaration that are declared and imported under the same contract and at the same place, and submits the relevant supporting documents, the delayed declaration fee may be reduced or exempted upon the examination and approval of the Customs.
For the Goods Sold by the Customs, Is the Delayed Declaration Fee to be Levied on When the Consignee Applies for the Refund of the Residual Payment and Completes the Customs Declaration Formalities? How to Levy?
After the imported goods are taken delivery of and sold by the Customs in accordance with the relevant provisions in the Customs Law of the People's Republic of China since the consignee fails to make declaration to the Customs within three months from the declaration date of the inbound means of transport, the eligible consignee, when applying for refund of the balance, shall complete the customs declaration formalities and pay the delayed declaration fee (the levy deadline is the last day of the abovementioned period of three months). The delayed declaration fee will be deducted from the balance that is gained from the sales of the imported goods by the Customs.
How do the Customs Levy the Delayed Declaration Fee on the Goods Transited across Customs Districts?
The goods transited across Customs districts shall be declared to the Customs within 14 days from the entry declaration date of the inbound means of transport, and within 14 days from the date on which the goods are delivered to the relevant consignees in the place of destination and the relevant unit sign for acceptance of the goods. The delayed declaration occurred in the place of entry will be levied by the Customs in the place of entry and that occurred in the place of destination will be levied by the Customs in the place of destination.
How to Calculate the Delayed Declaration Fee?
The delayed declaration fee will be levied on a daily basis, commencing on the next day of the prescribed time limit of declaration and ending on the day when the Customs accept the declaration made by the consignee. The delayed declaration fee per day is levied at the rate of 0.5‰ of the duty-paid value of the imported goods in the monetary unit of RMB (yuan); the part less than RMB 1.0 (yuan) will be exempted.
The calculation formula is: the duty-paid value of the imported goods x 0.5‰ x number of days of delay
The threshold for the delayed declaration fee is RMB 50.
If Delayed Declaration Occurs to the Imported Goods and the Consignee Does Not Pay the Delayed Declaration Fee, Will the Goods Be Released?
As for the imported goods on which delayed declaration fee shall be levied, the Customs shall not release them before the delayed declaration fee is paid off by the consignee.