| Measures of the Customs of the People's Republic of China for the Collection of Fees for Delayed Declaration on Imported Goods | | 中华人民共和国海关征收进口货物滞报金办法 |
| (Issued by Order No. 128 of the General Administration of Customs on March 3, 2005; amended for the first time according to the Decision of the General Administration of Customs on Amending Some Rules by Order No. 218 of the General Administration of Customs on March 13, 2014; and amended for the second time according to the Decision of the General Administration of Customs on Amending Some Rules by Order No. 240 of the General Administration of Customs on May 29, 2018) | | （2005年3月3日海关总署令第128号公布 根据2014年3月13日海关总署令第218号《海关总署关于修改部分规章的决定》第一次修正 根据2018年5月29日海关总署令第240号《海关总署关于修改部分规章的决定》第二次修正） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 With a view to strengthening the customs' clearance control on import goods, speeding up the transport of port goods and promoting the timely declaration of import goods by consignees (including the entrusted customs declaration entities, similarly hereinafter), these Rules are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations. | | 第一条 为了加强海关对进口货物的通关管理，加快口岸货物运输，促使进口货物收货人（包括受委托的报关企业，下同）及时申报，根据《中华人民共和国海关法》（以下简称《海关法》）以及有关法律、行政法规规定，制定本办法。 |
| Article 2 The present Rules shall be applicable to the collection of surcharges on delayed declaration by the customs houses when the consignee of import goods fails to make declaration at the customs within the prescribed time limit. | | 第二条 进口货物收货人超过规定期限向海关申报产生滞报，海关依法应当征收滞报金的，适用本办法。 |
| Article 3 The surcharges collected on delayed declaration shall be paid off by the consignee of import goods at the time of that declaration. In case a consignee of import goods requests for discharging goods prior to paying off the surcharges for delayed declaration, the customs may grant the discharge if a bail equal to the amount of surcharges for delayed declaration is provided. | | 第三条 滞报金应当由进口货物收货人于当次申报时缴清。进口货物收货人要求在缴清滞报金前先放行货物的，海关可以在其提供与应缴纳滞报金等额的保证金后放行。 |
| Chapter II Calculation and Collection of Surcharges for Delayed Declaration | | 第二章 滞报金的计算与征收 |
| Article 4 The surcharges for delayed declaration of import goods shall be collected on a daily basis, from the 15th day as of the declaration of the arrival of transport vehicles to the territory to the day when the customs accepts the declaration. The said beginning day and expiry day shall be included into the period of delayed declaration unless it is otherwise prescribed. | | 第四条 征收进口货物滞报金应当按日计征，以自运输工具申报进境之日起第十五日为起征日，以海关接受申报之日为截止日，起征日和截止日均计入滞报期间，另有规定的除外。 |
| Article 5 The beginning day shall be calculated according to the following prescriptions when collecting surcharges for delayed declaration of the following import goods: | | 第五条 征收下列进口货物滞报金应当按照下列规定计算起征日： |
| (1) For goods imported by mail, the said day shall begin from the 15th day as of the day when a post enterprise declares the overall package at the working organ of the customs stationed in the post office; and | | （一）邮运进口货物应当以自邮政企业向海关驻邮局办事机构申报总包之日起第十五日为起征日； |
| (2)In the 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 import goods are declared as having entered into the territory, while in the case of declaration at the place of destination, the said day will begin from the day when the goods are transported to the place of destination. | | （二）转关运输货物在进境地申报的，应当以自载运进口货物的运输工具申报进境之日起第十五日为起征日；在指运地申报的，应当以自货物运抵指运地之日起第十五日为起征日； |
| In the case of declaration of transit goods transported by mail at the point of entry, the said day shall begin on the day when the transport vehicles carrying import goods are declared as having entered into the territory, while in the case of declaration at the place of destination, the said day will begin on the day when a post enterprise declares the overall package at the working organ of the customs stationed in the post office. | | 邮运进口转关运输货物在进境地申报的，应当以自运输工具申报进境之日起第十五日为起征日；在指运地申报的，应当以自邮政企业向海关驻邮局办事机构申报总包之日起第十五日为起征日。 |
| Article 6 Where a consignee of imported goods, after making a declaration at the customs office by transmitting the electronic data of declaration forms, fails to submit declaration forms and their attached documents according to the provisions of the General Administration of Customs, the customs office shall suspend the handling of electronic declaration forms. Where the consignee of imported goods makes a new declaration at the customs office which results in a delayed declaration, the start date for the collection of fees for delayed declaration shall be calculated in accordance with Article 4 of these Measures. | | 第六条 进口货物收货人向海关传送报关单电子数据申报后，未按照海关总署规定递交报关单及随附单证，海关予以撤销报关单电子数据处理。进口货物收货人重新向海关申报，产生滞报的，按照本办法第四条规定计算滞报金起征日。 |
| Where the consignee of imported goods, after making a declaration, revokes the electronic data of the original declaration forms and makes a new declaration, the fees for delayed declaration shall be collected from the 15th day as of the day when the original declaration forms are revoked. | | 进口货物收货人申报后依法撤销原报关单电子数据重新申报的，以撤销原报关单之日起第十五日为起征日。 |
Article 7 Where the import goods are drawn and sold off by the customs because the consignee fails to make declaration at the customs within three months from the day when the transport vehicles are declared as having entered into the territory, and the consignee applies for returning the remaining sum, the surcharges for delayed declaration shall be collected by referring to Article 4 of these Measures. And the expiry day of the surcharges for delayed declaration shall be the last day of the said three months.
．．．．．． | | 第七条 进口货物因收货人在运输工具申报进境之日起超过三个月未向海关申报，被海关提取作变卖处理后，收货人申请发还余款的，比照本办法第四条规定计征滞报金。滞报金的截止日为该三个月期限的最后一日。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥300.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |