第十条海关征收进口货物滞报金时，应当向收货人出具滞报金缴款通知书。

Article 10 the customs shall issue a notice on the payment of surcharges for delayed declaration when it collects the surcharges for delayed declaration of import goods.

youdao

第十条海关征收进口货物滞报金时，应当向收货人出具滞报金缴款通知书。

Article 10 the customs shall issue a notice on the payment of surcharges for delayed declaration when it collects the surcharges for delayed declaration of import goods.

youdao