General Administration of Customs, Collection of Fines for Late Declaration of Imported Goods Measures

Promulgated: November 10 2000
Effective: January 1 2001
Interpreting authority: General Administration of Customs

Main contents: The Measures provide that Customs shall levy and collect late declaration fines if the consignee of imported goods fails to declare the goods to Customs within a 14-day period that commences from a certain date (Article 2). That date is the date on which the notice of postal collection is served on the consignee in the case of import by mail, or the date on which the declaration of arrival of the means of transport is made in the case of import by other modes of transportation (Article 4). The formula by which the amount of the fine shall be calculated is: duty-paid price of the imported goods x 0.5%x days of late declaration (Article 6). Imported goods subject to a late declaration fine shall not be released before the fine is paid (Article 3). The Measures also set out the circumstances in which the late declaration fine may be reduced or waived. These circumstances include late declaration due to additional formalities imposed on the consignee by new administrative regulations, delay of issuance of permits by government departments, delay on the part of Customs, or force majeure (Article 11). When late declaration occurs due to such circumstances, the consignee is required to submit a petition and provide supporting evidence to Customs (Article 12).
Related legislation: PRC, Customs Law, Jan 22 1987, CLP 1987 No.6 p23