推荐访问:WWW.86148.COM 站内查询:
设为首页 加入收藏 在线留言
 
网站首页 制报道 中国法律篇 财经法规篇 地方法规篇 国际条约篇 案例汇编 法律英文版 法制课堂 会员注册 联系我们 福建法学
 
您现在所在的位置:首页 >>法律英文版>>MARITIME AFFAIRS OF CUSTOMS >> 文章内容
Rules of the Customs of the People' Republic of Ch
双击自动滚屏 文章来源:网上转载   发布者:admin   发布时间:2001-7-28   阅读:5860

 

1987.08.01
CUSTOMS GENERAL ADMINISTRATION
RULES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING FEE
COLLECTION FOR DELAYED DECLARATION
(Revised and repromulgated on October 25, 1990 by the Customs General
Administration of the People's Republic of China)
Article 1 With a view to strengthening Customs supervision and control
over import goods, to speeding up transport at the ports and promoting
the timely use of import goods, these Rules are drawn up in accordance
with Article 18 of the Customs Law of the People's Republic of China.
Article 2 The fee for delayed declaration shall be collected by  the
Customs in accordance with the present Rules in case the consignee of
import goods or his agent (hereinafter referred to as the consignee)
fails to make import declaration to the Customs within 14 days counting
from the declaration of the arrival of the means of transport.
Article 3 The fee of delayed declaration shall be calculated from  the
15th day following the declaration of the arrival of the means of
transport in the Customs territory. For goods imported by mail, the fee
for delayed declaration shall be calculated from the 15th day counting
from the receipt by the consignee of the notification from the post
office.  In the case of transit goods, the fee for delayed declaration
shall be  calculated  from the 15th day counting form the entry
declaration and the arrival at the destination of the means of transport
in the Customs territory and shall be collected respectively  by the
Customs of entering point and the Customs of destination.
The fee for delayed declaration shall be calculated on a per diem basis. 
The day on which the consignee makes the declaration shall also be
included.
The day of collection of the fee for delayed declaration shall be
postponed in case the 14th day following the day of entry declaration of
means of transport (or of receipt by the consignee of the notification
from  the post office, or of arrival at the destination of means of
transport) is legal holiday.
Article 4 The amount of the fee for delayed declaration each day shall
be 0.05% of the CIF price of the import goods. The starting amount shall
be RMB 10 yuan.
The CIF price of the import goods shall be the normal CIF price which is
approved by the Customs. Where it is impossible to ascertain the CIF
price, the value shall be assessed by the Customs.
Where the CIF price of the import goods is in terms of foreign currency,
the amount shall be converted into Renminbi (RMB) at the average rate
between the buying and selling rate, quoted by the administrative 
organin charge of exchange control in the Schedule of Exchange Rates of 
RMB against Foreign Currencies on the date of issuance by the Customs of
the Receipt of the Fee for Delayed Declaration. In the absence of 
an exchange rate for a certain foreign currency in the  Schedule, 
the Customs  may use the exchange rate set  by  the  above-
mentioned administrative organ accordingly.
Article 5 The Customs shall issue a receipt to the consignee of  the
import goods after the fee for delayed declaration has been collected.
The minimum unit of the fee collected by the Custom shall be yuan,  and
the amount not adequate to one yuan shall be waived.
Article 6 The goods subject to the fee for delayed declaration shall not 
be released by the Customs before the payment of the fee is furnished.
Article 7 In case the consignee of import goods or his agent fails to
make import declaration within the specified period due to special
reasons, the Customs may not consider it as delayed declaration or may
reduce the amount of the fee collected provided that the application and
proof are furnished to and accepted by the Customs.
Article 8 The fee for delayed declaration may be exempted in any one of
the following cases:
(1) The consignee fails to declare to the Customs within 3 months of the
declaration of the arrival of the means of transport in the Customs
territory and the goods has been taken over and sold off by the Customs
in accordance with Article 21 of the Customs Law of the People's
Republic of China;
(2) The consignee, upon Customs approval and with a security furnished,
takes delivery of the goods beforehand and completes the declaration
formalities within the time limit guaranteed;
(3) In case the import goods is detained by the Customs, the fee for
delayed declaration shall be exempted for the duration of the detention;
(4) The amount of fee for delayed declaration is below RMB 10 yuan.
Article 9 These Rules shall come into effect on August 1, 1987.




【 字体: 打印本页 | 关闭窗口
 本文的地址是: http://86148.com/onews.asp?id=21161  转载请注明出处!
意见簿 | 联系我们 | 友情链接 | 标志说明 
合作联系:0591-28858502 网站合作联系 本站联系方式不接受法律咨询。
中国法律法规资讯网 版权所有 闽ICP备11010190号  制作:孤岩设计工作室

网络支持:哈唐网络科技有限公司
COPYRIGHT@2001-2018 WWW.86148.COM All RIGHTS RESERVED
www.86148.com www.Law114.cn www.86148.com.cn www.86148.cn