The goods transited across Customs districts shall be declared to the Customs within 14 days from the entry declaration date of the inbound means of transport, and within 14 days from the date on which the goods are delivered to the relevant consignees in the place of destination and the relevant unit sign for acceptance of the goods. The delayed declaration occurred in the place of entry will be levied by the Customs in the place of entry and that occurred in the place of destination will be levied by the Customs in the place of destination.