When levying delayed declaration fee on the imported goods, the Customs shall sign and send a notification of payment of the delayed declaration fee or a certificate of payment thereof to the consignee, which will go through the payment formalities with the department or bank designated by the Customs, with the certificate of payment of the delayed declaration fee.

 After paying the delayed declaration fee, the consignee for the imported goods shall submit the certificate of payment of the delayed declaration fee, bearing a seal of "Payment Received" to local Customs, which will check and write off the delayed declaration fee thereby.