I.Definition of Customs Tax Late Fees

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): Responsibilities of the Taxpayer

• :Thetaxpayershallpaythetaxestothedesignatedbankwithin15daysfromthedateofissueofthetaxpaymentnoticebythecustoms.Ifthepaymentisoverdue,thecustomsshallchargealatefeeof0.05%ofthedelinquenttaxamountperdayfromthedateofexpirationofthepaymentperioduntilthedateoffullpaymentofthetaxes.:HandlingofUnder-collectedorUncollectedTaxes
• :Ifunder-collectionoruncollectionoftaxesiscausedbytheviolationofregulationsbythetaxpayer,thecustomsshallrecoverthetaxeswithinthreeyearsandchargealatefeeof0.05%ofthedelinquenttaxamountperdayfromthedateofduetaxpaymentuntilthedateofdiscoveryoftheviolationbythecustoms.:CalculationStandard

II.Calculation Standards and Formulas for Customs Tax Late Fees

• :CalculatedinRMB,roundedtothenearestcentusingtherounding-offmethod.Theminimumthresholdis50yuan.:CalculatedinRMB,usingtherounding-offmethodtothecent.Thethresholdis50yuan.
• Calculationformula:Latepaymentfeeamount=Amountofoverduetax×0.5‰×Numberofdaysoverdue

III.Calculation of the Number of Delinquent Days for Late Fees Caused by Overdue Tax Payment

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

• Paymentdeadline:Thetaxpayershallpaythetaxwithin15daysfromthedateofissueofthetaxpaymentnoticebythecustoms.Iftheexpirationdateofthepaymentdeadlinefallsonarestdayoralegalholiday,itshallbepostponedtothefirstworkingdaythereafter.
• Numberofdaysoverdue:Calculatedfromtheexpirationdateofthepaymentdeadlineuntilthedateoffullpaymentofthetax.

IV.Calculation of the Start and End Dates for Late Fees Caused by the Violation of Regulations by the Taxpayer

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

• Startandenddates:Incaseofunder-collectionornon-collectionoftaxesduetotheviolationofregulationsbythetaxpayer,thestartandenddatesofthelatepaymentfeearefromthedateoftaxpaymentorreleaseofgoodstothedatewhenthecustomsdiscoverstheviolation.
• Dateoftaxpayable:Referstothedatewhenthetaxpayersviolationoccurs.Ifthisdatecannotbedetermined,thedatewhenthecustomsdiscoverstheactshallprevail.

V.Situations for Reduction or Exemption of Customs Tax Late Fees

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

• Businessdifficulties:Thetaxpayerisindeedfacingbusinessdifficultiesandhasdifficultypayingthetaxwithinthespecifiedtimelimit,butpaysthetaxwithin3monthsaftertheexpirationofthespecifiedtimelimit.
• Forcemajeureorpolicyadjustment:Duetoforcemajeureornationalpolicyadjustment,thetaxpayerisunabletopaythetaxwithinthespecifiedtimelimit,butpaysthetaxwithin3monthsaftertherelevantsituationisresolved.
• Voluntarypayment:Thetaxpayerdiscoversunder-paymentornon-paymentoftaxesthroughself-inspectionandmakesavoluntarypayment.
• Otherspecialcircumstances:SuchasspecialcircumstancesrecognizedbytheGeneralAdministrationofCustoms,includingthataccordingtoArticle2oftheAnnouncementoftheGeneralAdministrationofCustomsonMattersConcerningtheHandlingofVoluntaryDisclosureofViolations(AnnouncementNo.127oftheGeneralAdministrationofCustomsin2023),importandexportenterprisesandunitsthatvoluntarilydisclosetax-relatedviolationsandcorrecttheminatimelymannercanapplyforexemptionorreductionoftaxlatepaymentfeesuponrecognitionbythecustoms.

Question - Answering Example

• Whatisthecustomstaxlatepaymentfee?

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.

Late payment fee amount = Amount of overdue tax × 0.5‰ × Number of days overdue

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.