How to Reduce or Waive Customs Late Declaration Fees for Import and Export Goods

1. No late filing fees shall be imposed by Customs on imported goods under any of the following circumstances after they enter the country:

(1) If imported goods are unable to be declared on time because they are detained or seized by Customs, no late filing fees shall be levied during the period of detention or seizure (with the start and end times calculated based on the notice issued by the Customs investigation or inspection department).

(2) If the consignee of imported goods fails to declare to Customs within three months after the transport vehicle’s declaration of entry, and Customs, in accordance with the relevant provisions of the Customs Law of the People's Republic of China, takes the goods for sale by auction, and within the one-year period of retaining the remaining proceeds, no application is made or the remaining proceeds are not returned, no late filing fees shall be levied.

(3) If the consignee of imported goods provides a guarantee to Customs in accordance with the guarantee provisions of the Customs Law of the People's Republic of China within the declaration period and completes the relevant import procedures within the guarantee period, no late filing fees shall be levied.

(4) For goods directly re-exported with Customs approval, no late filing fees shall be levied.

2. In the following special circumstances, the entity or actual consignee of the imported goods may submit a written application (with the official seal of the entity) to Customs for a batch of late filing goods declared at the same Customs office under the same contract, along with the following supporting documents. Upon review and approval by Customs, the late filing fees may be reduced or exempted:

(1) If late filing occurs for imported goods, such as those donated by governments or international organizations as gratuitous assistance for disaster relief, social welfare, or public benefits, the competent authority shall present the relevant assistance agreement or donation letter to Customs, explaining the reasons for the late filing and submitting relevant evidence.

(2) If the consignee’s late filing is caused by a delay in the issuance of quota plans or licenses by competent government authorities, the consignee shall submit a certification confirmed by those competent government authorities to Customs.

(3) If the consignee’s late filing results from the issuance of new administrative regulations by competent government authorities, requiring the consignee to complete supplementary procedures, the consignee shall submit to Customs a certification from the approving agency indicating that the license application procedures were timely made within the specified 14-day period.

(4) If force majeure causes the consignee to fail to declare within the designated period, the consignee shall submit to Customs a certification from the local government or relevant competent authorities.

(5) For other special circumstances, the consignee shall explain the reasons to Customs and present sufficient and valid evidence, subject to approval before an application can be made.

(6) If late filing is due to Customs operational reasons, confirmation and approval of the relevant timeframe, as well as issuance of relevant certification by Customs, is required.

For late filing caused by special circumstances, the applicant shall submit a written application and supporting documents to Customs within 15 working days from the date of receiving the late filing fee payment notice. The applicant shall bear legal liability for the truthfulness and validity of the statements made and the evidence provided.

If the consignee of imported goods needs to take delivery of the goods in advance during the application period for reduction or exemption of late filing fees, Customs may release the goods upon the deposit of an amount equivalent to the late filing fees.