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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An export license shall be used within the period of validity, and shall be invalidated automatically if it exceeds the time limit, and the customs shall not release the goods.

出口许可证应当在有效期内使用，逾期自行失效，海关不予放行。

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If this limit is breached, HM Revenue and Customs can insist on the payment of import duty and VAT of up to 20% on many items, which may include those prized jeans or iPods.

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