The Customs will not levy delayed declaration fee under the following circumstances:

1. A consignee fails to declare imported goods to the Customs within three months from the declaration date of the inbound means of transport; the imported goods are sold in accordance with the law, and the balance is delivered to the National Treasury in accordance with Article 30 of Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law").

2. A consignee of imported goods, in accordance with the relevant provisions of the Customs Law, provides guarantee to the Customs within the period of declaration, and goes through the relevant import formalities within the guarantee period;

3. After examining in accordance with the law, the Customs hold that the consignee of imported goods must withdraw its original electronic declaration form and make re-declaration; and the delayed declaration occurs as a result of the withdrawal of the electronic declaration form;

4. The imported goods are directly sent back upon the approval of the Customs; and

5. The delayed declaration fee to be levied on the imported goods is less than RMB 50.