In order to strengthen the tax collection and administration of the Customs and further improve tax payment services, the relevant matters concerning tax payment of import and export goods are hereby announced as follows:

　　I. The customs shall issue the notice of tax payment and push it to the taxpayer through the “single window” and the “Internet + Customs” platform.

　　II. Taxpayers shall pay duties in accordance with the law within 15 days from the date of issuing the notification of customs duty payment. In cases where the mode of aggregate taxation is adopted, taxpayers shall pay duties in accordance with the law within 15 days from the date of issuing the notification of customs duty payment or before the end of the fifth working day of the following month. If the customs fails to pay the duties within the time limit mentioned above, the customs shall levy an additional fine of 0.5% of the duty in arrears on a daily basis from the day when the time limit expires to the day when the duties are paid.

　　III. The “date of issuance” of the customized Customs Duty Payment Letter printed by the taxpayer shall be the date on which the Customs duty payment notice is issued.

　　IV. This announcement shall come into force as of the date of issuance. In case of any discrepancy between Announcement No. 45, 2017 of the General Administration of Customs and this Announcement, this Announcement shall prevail. Notice No.117 of the General Administration of Customs of 2018 shall be repealed simultaneously.

Article source：The General Administration of Customs