Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.

进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。

youdao

Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。

youdao