How is the late declaration surcharge calculated?

Detention charges refer to an additional fee that must be paid for imported goods when the customs declaration exceeds the statutory time limit. Their purpose is to encourage importers to complete customs procedures promptly, avoiding delays that could affect customs supervision and national tax revenue.

Rules for Levying Detention Charges

Starting Date Calculation: Detention charges are calculated starting from the 15th day after the declaration of the means of transport's entry, meaning the 15th day after the imported goods arrive and their entry is declared is the starting date for detention charges.
Ending Date Determination: The date when customs formally accepts the declaration serves as the ending date for levying detention charges.
Detention Period Calculation: Both the starting date and the ending date are included in the detention period, i.e., all natural days from the 15th day to the day customs accepts the declaration.
Exemption Conditions: If the declaration is completed within 14 days from the date of the means of transport's entry declaration, no detention charges are required.

Calculation of Detention Charges

The daily amount of detention charges is 0.5‰ (five thousandths) of the dutiable value of the imported goods.

The dutiable value of imported goods refers to the value of the goods determined by customs for tax purposes according to relevant regulations.

Billing Unit and Exemption Limit

Billing Unit: Detention charges are calculated in RMB "yuan".
Exemption Provisions: If the calculated detention charge is less than RMB 1 yuan, this amount is waived.

Special Circumstances Explanation

For goods transferred from a bonded warehouse for import, if they are non-port goods and undergo centralized customs declaration, the overdue situation does not fall under the circumstances requiring detention charges as stipulated in the "Measures of the People's Republic of China for the Collection of Import Goods Detention Charges by Customs."

Calculation and Avoidance of Detention Charges

Detention charges are levied daily: Detention charge = Dutiable value × 0.05% × Number of days in detention. Calculation begins from the 15th day after the means of transport declares entry. The key to avoiding detention charges is to prepare customs documentation in advance.

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Preparing customs documentation in advance can effectively avoid detention charges. Bofeng Logistics offers professional customs declaration services.

Practical Tips to Avoid Detention Charges

Companies should obtain manifest information in advance and prepare customs declaration documents before cargo arrives at the port. Maintain communication with the customs broker to ensure timely declarations. Utilizing advance declaration policies can effectively avoid detention charges.