The start date of overdue payment for imported articles is 15 days after the means of transport declares entry, and the start date of overdue payment for mailed imported articles is 15 days after the recipient receives the notice from the post office. In addition, there are two recovery periods for deferred payment of inbound goods transported by long distance:
1. The first15th day is counted from the date when the means of transport declare entry.
Second, 15 days, counting from the date when the goods are transported to land.
The recipient of deferred payment for deferred data is the consignee of imported goods or its agent. The daily levy is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. Insufficient, not levied. It should be noted that the cif price of imported goods here is the normal cif price approved by the customs and is denominated in foreign currency.
The customs shall convert it into RMB according to the buying and selling middle price of the national foreign exchange quotation on the day when the late payment fee should be levied. Delayed payment is a kind of expense caused by the consignee of imported goods or his agent's declaration to the customs beyond the legal time limit, which is not a fine, and the receipt of delayed payment issued by the customs is not a notice of fine.
The purpose of setting the time limit for customs declaration and collecting late fees is to use administrative and economic means to urge imported goods to declare in time, speed up port transportation and put imported goods into production and use as soon as possible.
Baidu Encyclopedia-People's Republic of China (PRC) Customs Law