Late Declaration Fee

Late Declaration Fee is an administrative penalty imposed by customs on the consignee of imported goods or its agent for failing to declare to customs within the prescribed time limit. According to the Customs Law of the People's Republic of China, imported goods shall be declared to customs within 14 days from the date of declaration of entry of the means of transport. If overdue, a late declaration fee shall be levied on a daily basis at 0.5‰ of the dutiable value of the imported goods, with a minimum threshold of RMB 50. The main scenario of application is the import customs clearance stage, arising when an enterprise misses the declaration period due to incomplete documents, logistics delays, or negligence. Points for attention: The late declaration fee is different from tariffs, value-added tax, and other taxes and fees; it is an administrative penalty and is not deductible; if the delay is caused by force majeure or reasons attributable to customs, an application for reduction or exemption may be made. Difference from late payment surcharge: A late payment surcharge is imposed for failure to pay taxes on time, whereas a late declaration fee is imposed for failure to declare on time. Foreign trade practitioners should strictly control declaration timeliness to avoid additional costs.