Laws of the People's Republic of China

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 0.5¡ë of 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 ¡Á0.5¡ë¡Á 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)