第三十七条 纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。

海关可以对纳税义务人欠缴税款的情况予以公告。

海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。

Article 37 The duty payer shall pay the duties at a designated bank within 15 days after the date of issuance of the memorandum of duty payment by the Customs. In case of any payment in arrears, 0.05% of the total amount of the overdue duties shall be charged as a fine for late payment per day from the date when the delayed payment occurs. 

The Customs may publish the information about the arrearages on duties by duty payers. 

The Customs shall issue a duty-memo for duties collected or receipt for fines for late payment. The format of the duty-memo or receipt shall be prescribed by the General Administration of Customs. 

第三十八条 海关征收关税、滞纳金等，应当按人民币计征。

进出口货物的成交价格以及有关费用以外币计价的，以中国人民银行公布的基准汇率折合为人民币计算完税价格；以基准汇率币种以外的外币计价的，按照国家有关规定套算为人民币计算完税价格。适用汇率的日期由海关总署规定。

第三十九条 纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经海关总署批准，可以延期缴纳税款，但是最长不得超过6个月。

Article 38 The Customs shall collect duties and fines for late payment in terms of RMB. 

Where the transaction value of import or export goods and associated costs are computed in a foreign currency, such foreign currency shall be converted into RMB at the basic exchange rate published by the People's Bank of China for the calculation of customs value. Where such basic exchange rate is not available for the foreign currency in question, the customs value shall be converted into RMB in accordance with the relevant provisions of the State. The date when the exchange rate applies shall be prescribed by the General Administration of Customs. 

Article 39 Where the duty payer cannot pay duties within the time limit due to force majeure or adjustments to the State’s taxation policy, such time limit may be extended upon the approval of the General Administration of Customs, but in any case the extension shall not exceed six months. 

第四十条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

纳税义务人、担保人自缴纳税款期限届满之日起超过3个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。

Article 40 Where there is an obvious indication that the duty payer of import or export goods is transferring or concealing the dutiable goods or other property in the specified time limit for duty payment, the Customs may order the duty payer to provide a bond; if the duty payer fails to do so, the Customs may take protective measures for duty collection in accordance with the provisions of Article 61 of the Customs Law. 

Where the duty payer or the guarantor thereof fails to pay the duties within three months from the date of expiration of the time limit for duty payment, the Customs may take compulsory measures in accordance with the provisions of Article 60 of the Customs Law.