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。
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。
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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