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Article 1. With a view to strengthening Customs supervision and control over import goods, to speeding up transport at the ports and promoting the timely use of import goods, these Rules are drawn up in accordance with Article 18 of the Customs Law of the People's Republic of China. Article 2. The fee for delayed declaration shall be collected by the Customs in accordance with the present Rules in case the consignee of import goods or his agent (hereinafter referred to as the consignee) fails to make import declaration to the Customs within 14 days counting from the declaration of the arrival of the means of transport. Article 3. The fee of delayed declaration shall be calculated from the 15th day following the declaration of the arrival of the means of transport in the Customs territory. For goods imported by mail, the fee for delayed declaration shall be calculated from the 15th day counting from the receipt by the consignee of the notification from the post office. In the case of transit goods, the fee for delayed declaration shall be calculated from the 15th day counting form the entry declaration and the arrival at the destination of the means of transport in the Customs territory and shall be collected respectively by the Customs of entering point and the Customs of destination. The fee for delayed declaration shall be calculated on a per diem basis. The day on which the consignee makes the declaration shall also be included. The day of collection of the fee for delayed declaration shall be postponed in case the 14th day following the day of entry declaration of means of transport (or of receipt by the consignee of the notification from the post office, or of arrival at the destination of means of transport) is legal holiday. Article 4. The amount of the fee for delayed declaration each day shall be 0.05% of the CIF price of the import goods. The starting amount shall be RMB 10 yuan. The CIF price of the import goods shall be the normal CIF price which is approved by the Customs. Where it is impossible to ascertain the CIF price, the value shall be assessed by the Customs. Where the CIF price of the import goods is in terms of foreign currency, the amount shall be converted into Renminbi (RMB) at the average rate between the buying and selling rate, quoted by the administrative organ in charge of exchange control in the Schedule of Exchange Rates of RMB against Foreign Currencies on the date of issuance by the Customs of the Receipt of the Fee for Delayed Declaration. In the absence of an exchange rate for a certain foreign currency in the Schedule, the Customs may use the exchange rate set by the above-mentioned administrative organ accordingly. Article 5. The Customs shall issue a receipt to the consignee of the import goods after the fee for delayed declaration has been collected. The minimum unit of the fee collected by the Custom shall be yuan, and the amount not adequate to one yuan shall be waived. Article 6. The goods subject to the fee for delayed declaration shall not be released by the Customs before the payment of the fee is furnished. Article 7. In case the consignee of import goods or his agent fails to make import declaration within the specified period due to special reasons, the Customs may not consider it as delayed declaration or may reduce the amount of the fee collected provided that the application and proof are furnished to and accepted by the Customs. Article 8. The fee for delayed declaration may be exempted in any one of the following cases: (1) The consignee fails to declare to the Customs within 3 months of the declaration of the arrival of the means of transport in the Customs territory and the goods has been taken over and sold off by the Customs in accordance with Article 21 of the Customs Law of the People's Republic of China; (2) The consignee, upon Customs approval and with a security furnished, takes delivery of the goods beforehand and completes the declaration formalities within the time limit guaranteed; (3) In case the import goods is detained by the Customs, the fee for delayed declaration shall be exempted for the duration of the detention; or (4) The amount of fee for delayed declaration is below RMB 10 yuan. Article 9. These Rules shall come into effect on August 1, 1987. Attachment: DELAYED DECLARATION OF IMPORT INVOICE (omitted) |
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