More than half of 2023 has passed, and after communicating with colleagues, we found a surprising phenomenon: at the end of 2022, the country released control of the epidemic, and everyone is ready to rush forward, but the reality is that everyone's consumption seems to have failed to keep up with the epidemic in previous years. This situation seems to be very different from everyone's expectations. So in order to verify the correctness of this idea, let's take a look at several sets of data released by the General Administration of Customs:

According to the data released by the General Administration of Customs, this year's import and export data have declined compared with the same period last year, but the total import and export is still not low. The import and export declaration of so many goods must be operated by a professional freight forwarding company. There is a very important time point in the customs clearance process, that is, the goods need to be declared within 14 days of arrival at the port. Perhaps many customs brokers have told their clients this time point, but will not necessarily explain why it is 14 days. So today we're going to look at what this 14-day period is all about.

According to Article 24 of Chapter III of the Customs Law of the People's Republic of China, declaration of import goods shall be made to the Customs by the consignee within 14 days from the date of declaration of entry of the means of transport, and declaration of export goods shall be made by the consignor after the goods have arrived at the Customs surveillance zone and 24 hours before loading, unless otherwise specially approved by the Customs. Where the consignee of imported goods makes declaration to the Customs within the time limit specified in the preceding paragraph, the Customs shall levy a fee for late declaration.

On the collection of delayed declaration fee, the original intention of the customs is to strengthen the customs clearance management of imported goods, speed up the transportation of goods at the port, and promote the consignee of imported goods (including the entrusted customs declaration enterprises, the same below) to declare in time. It can be seen that the customs is not set up solely for the sake of enterprises. How should the overdue payment be calculated? Is it possible for enterprises to waive the overdue payment?

The daily amount of the fee for delayed declaration shall be one-thousandth of the customs value of the imported goods in RMB “ Yuan ” The part of the unit that is less than RMB 1 shall be exempted from the tax. The calculation formula of charge for delayed declaration is as follows: customs value of imported goods × 0.5 & permil; × Period of delayed reporting. In addition, the threshold for delayed payment is 50 yuan.

Then can I apply for deduction of delayed payment? The answer is yes

Under any of the following circumstances, the consignee of imported goods may apply to the customs of the place of declaration for reduction or exemption of the fee for delayed declaration:

(1) changes in the relevant trade administration regulations of the competent government departments, requiring the consignee to supplement the relevant procedures or the competent government departments to delay the issuance of licenses, resulting in delayed declaration of imported goods;

(2) The imported goods resulting in delayed declaration belong to the imported materials or other special goods that are provided free assistance or donated by inter-governmental or international organizations for disaster relief, social welfare and other purposes;

(3) Due to force majeure, the consignee is unable to declare within the prescribed time limit, resulting in delayed declaration;

If your imported goods due to overdue overdue payment, you can apply to the customs in accordance with the law for relief, as long as the statutory relief conditions are met, it is good for the enterprise and the country.