After the imported goods are taken delivery of and sold by the Customs in accordance with the relevant provisions in the Customs Law of the People's Republic of China since the consignee fails to make declaration to the Customs within three months from the declaration date of the inbound means of transport, the eligible consignee, when applying for refund of the balance, shall complete the customs declaration formalities and pay the delayed declaration fee (the levy deadline is the last day of the abovementioned period of three months). The delayed declaration fee will be deducted from the balance that is gained from the sales of the imported goods by the Customs.
General Administration of Customs of the People's Republic of China
Address: No.6. Jianguomennei Avenue, Dongcheng District, Beijing, China Postcode: 100730