Under the following special circumstances, a business entity, or the actual consignee of the imported goods may apply to the Customs for reduction and exemption of the delayed declaration fee, and submit the relevant supporting documents:
1. The provisions on trade administration promulgated by government authorities change, which require the consignee to supplement the relevant formalities, or government authorities to delay the issuance of licenses, which leads to the delayed declaration of the imported goods;
2. The imported goods under delayed declaration are those imported materials contributed and donated between governments or by international organizations for the purposes such as disaster relief and social welfare, or other special goods;
3. As the consignee cannot declare within the prescribed time limit due to force majeure, delayed declaration occurs;
4. As the consignee cannot declare within the prescribed time limit by reason of relevant law-enforcement authorities, delayed declaration occurs; and
5. Other special conditions approved 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