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.
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.