How will the customs punish late payment of duties?

Taxpayers of imported and exported goods shall pay the tax within 15 days from the date when the customs fills in and issues the tax payment letter. ; If the payment is overdue, the customs will levy a late payment fee. If the taxpayer or guarantor fails to pay for more than three months, the customs may take the following compulsory measures with the approval of the director of the direct customs or the director of the subordinate customs authorized by him:

(1) Notify the bank or other financial institution in writing to withhold the tax from its deposit;

(2) Sell the taxable goods in accordance with the law and use the proceeds from the sale to offset the tax;

(3) Detain and sell goods or other property with a value equal to the tax payable in accordance with the law, and use the proceeds from the sale to offset the tax.

When the customs takes compulsory measures, the former The late payment fees not paid by the taxpayers and guarantors listed in the paragraph will be enforced at the same time.

What is the calculation formula for import tariffs?

Import tariff amount = Dutiable price × Import tariff rate< /p>

The following points should be noted when calculating tariffs:

1. The form of import tax payment is RMB. If the imported goods are priced in foreign currencies, the customs will issue a tax payment certificate in accordance with the The central parity of the RMB and foreign exchange quotations published by the State Administration of Foreign Exchange of Japan is converted into RMB for tax purposes. Foreign currencies not included in the RMB and foreign exchange quotation list shall be converted into RMB at the exchange rate determined by the State Administration of Foreign Exchange.

2. Duties paid The price amount is calculated to RMB, and the amount is rounded down to RMB. The duty-paid amount is calculated to cents, and the amount is rounded down to RMB.

3. The duty-free amount for one shipment of goods is less than RMB 50 yuan. The transaction price of imported goods , there are different price forms due to different transaction conditions. Commonly used price terms include FOB, CFR, and CIF. Here are examples of the calculation of import taxes based on the three commonly used price terms.

< p>(1) For imported goods traded under CIF, if the declared price meets the prescribed "transaction price" conditions, the tax can be calculated directly.

(2) Imported goods traded under FOB and CFR conditions , when calculating taxes, the declared price of imported goods should be converted into CIF price first, and then the taxes should be calculated according to the above procedures.