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。

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Goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

已征出口关税的货物，因故未装运出口，申报退关的。

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Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

第十五条进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

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