How to Avoid Customs Tax Late Fees? Do You Know These Exemption Conditions?

Customs tax late fees refer to the delinquent fees collected by the customs from the taxpayer due to the taxpayers failure to pay taxes within the specified time limit. The following is a detailed description of the calculation and reduction or exemption of customs tax late fees.

According to the provisions of the Customs Law of the Peoples Republic of China, the Regulations of the Peoples Republic of China on Tariffs, and the Measures of the Peoples Republic of China for the Administration of Tax Collection on Import and Export Goods of the Customs (hereinafter referred to as the Measures for the Administration of Tax Collection):import and exportResponsibilities of the Taxpayer

1. : The taxpayer shall pay the taxes to the designated bank within 15 days from the date of issue of the tax payment notice by the customs. If the payment is overdue, the customs shall charge a late fee of 0.05% of the delinquent tax amount per day from the date of expiration of the payment period until the date of full payment of the taxes.Handling of Under - collected or Uncollected Taxes
2. : If under - collection or uncollection of taxes is caused by the violation of regulations by the taxpayer, the customs shall recover the taxes within three years and charge a late fee of 0.05% of the delinquent tax amount per day from the date of due tax payment until the date of discovery of the violation by the customs.Calculation Standard

• : Calculated in RMB, rounded to the nearest cent using the rounding - off method. The minimum threshold is 50 yuan.: Calculated in RMB, using the rounding - off method to the cent. The threshold is 50 yuan.
• Calculation formula: Late payment fee amount = Amount of overdue tax × 0.5‰ × Number of days overdue

According to Article 20 of the Tax Collection and Administration Measures:

• Payment deadline: The taxpayer shall pay the tax within 15 days from the date of issue of the tax payment notice by the customs. If the expiration date of the payment deadline falls on a rest day or a legal holiday, it shall be postponed to the first working day thereafter.
• Number of days overdue: Calculated from the expiration date of the payment deadline until the date of full payment of the tax.

According to Article 67 of the Tax Collection and Administration Measures:

• Start and end dates: In case of under - collection or non - collection of taxes due to the violation of regulations by the taxpayer, the start and end dates of the late payment fee are from the date of tax payment or release of goods to the date when the customs discovers the violation.
• Date of tax payable: Refers to the date when the taxpayers violation occurs. If this date cannot be determined, the date when the customs discovers the act shall prevail.

The following situations can apply for exemption or reduction of customs tax late payment fees:

1. Business difficulties: The taxpayer is indeed facing business difficulties and has difficulty paying the tax within the specified time limit, but pays the tax within 3 months after the expiration of the specified time limit.
2. Force majeure or policy adjustment: Due to force majeure or national policy adjustment, the taxpayer is unable to pay the tax within the specified time limit, but pays the tax within 3 months after the relevant situation is resolved.
3. Voluntary payment: The taxpayer discovers under - payment or non - payment of taxes through self - inspection and makes a voluntary payment.
4. Other special circumstances: Such as special circumstances recognized by the General Administration of Customs, including that according to Article 2 of the Announcement of the General Administration of Customs on Matters Concerning the Handling of Voluntary Disclosure of Violations (Announcement No. 127 of the General Administration of Customs in 2023), import and export enterprises and units that voluntarily disclose tax - related violations and correct them in a timely manner can apply for exemption or reduction of tax late payment fees upon recognition by the customs.

1. What is the customs tax late payment fee?
   The customs tax late payment fee refers to the overdue fee charged by the customs when the taxpayer fails to pay the tax within the specified time limit.
2. What is the calculation formula for the late payment fee?
   Late payment fee amount = Amount of overdue tax × 0.5‰ × Number of days overdue
3. What situations can apply for exemption or reduction of the late payment fee?
   Including situations such as business difficulties, force majeure or policy adjustment, and voluntary tax payment.

Through the above explanations, it is hoped that it can help enterprises better understand and deal with the calculation and exemption of customs tax late payment fees, so as to reduce risks and unnecessary economic losses in business operations.