第二十条 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。逾期缴纳税款的，由海关自缴款期限届满之日起至缴清税款之日止，按日加收滞纳税款万分之五的滞纳金。纳税义务人应当自海关填发滞纳金缴款书之日起15日内向指定银行缴纳滞纳金。滞纳金缴款书的格式与税款缴款书相同。

缴款期限届满日遇星期六、星期日等休息日或者法定节假日的，应当顺延至休息日或者法定节假日之后的第一个工作日。国务院临时调整休息日与工作日的，海关应当按照调整后的情况计算缴款期限。

第二十一条 关税、进口环节海关代征税、滞纳金等，应当按人民币计征，采用四舍五入法计算至分。

滞纳金的起征点为50元。

Article 20 A duty and/or tax payer shall make the payment to the designated bank within 15 days as from the date on which the Duty/Tax Payment Record is issued by Customs. Any duty and/or tax payer failing to make the payment within such time limit shall pay a late fine of 0.05% of the amount of the outstanding duties and/or taxes per day from the day on which the time limit expires until the day on which the outstanding duties and/or taxes are paid. The duty and/or tax payer shall pay the late fine to the designated bank within 15 days as from the date on which a Late Fine Payment Record is issued by Customs. The format of the Late Fine Payment Record is the same as that of the Duty/Tax Payment Record. 

In case the day on which the time limit expires falls on an off day such as Saturday or Sunday or any statutory national holiday, the first working day after the off day or the statutory holiday shall be the alternate due date. If the off and working days are adjusted on a temporary basis by the State Council, Customs shall calculate the time limit in light of the adjustment. 

Article 21 The Customs duties, import taxes, late fines, etc. shall be calculated and levied in terms of RMB and rounded off to RMB fen. 

The threshold for a late fine shall be 50 RMB yuan. 

第二十二条 银行收讫税款日为纳税义务人缴清税款之日。纳税义务人向银行缴纳税款后，应当及时将盖有证明银行已收讫税款的业务印章的税款缴款书送交填发海关验核，海关据此办理核注手续。

海关发现银行未按照规定及时将税款足额划转国库的，应当将有关情况通知国库。

第二十三条 纳税义务人缴纳税款前不慎遗失税款缴款书的，可以向填发海关提出补发税款缴款书的书面申请。海关应当自接到纳税义务人的申请之日起2个工作日内审核确认并重新予以补发。海关补发的税款缴款书内容应当与原税款缴款书完全一致。

纳税义务人缴纳税款后遗失税款缴款书的，可以自缴纳税款之日起1年内向填发海关提出确认其已缴清税款的书面申请，海关经审查核实后，应当予以确认，但不再补发税款缴款书。

Article 22 The day on which the bank receives the payment of all the duties and/or taxes payable shall be regarded as the day on which the duty and/or tax payer settles the duties and/or taxes. The duty and/or tax payer shall, after paying the duties and/or taxes to the bank, send the Duty/Tax Payment Record sealed by the bank upon receipt of the payment in a timely manner to the Customs issuing the record for verification. Customs shall then make a note on the record accordingly. 

If a bank is found to have failed to transfer the duties and/or taxes in good time and in full amount to the State treasury in accordance with the relevant provisions, Customs shall notify the latter of such information. 

Article 23 In case a duty and/or tax payer has lost the Duty/Tax Payment Record inadvertently before the payment is made, it may file a written application with the issuing Customs for re-issuance of the record. The Customs shall, within two (2) working days upon receipt of the application as filed by the duty and/or tax payer, examine the application and re-issue the Duty/Tax Payment Record upon verification. The contents in the record re-issued by Customs shall be completely identical with those in the original. 

Should a Duty/Tax Payment Record be lost after the payment of duties and/or taxes is made, the duty and/or tax payer may, within one (1) year as from the date on which the payment is made, file a written application with the issuing Customs for confirming the payment. Upon verification, the Customs shall make a confirmation but shall not re-issue the record to the duty and/or tax payer.