第二十四条 纳税义务人因不可抗力或者国家税收政策调整不能按期缴纳税款的，应当在货物进出口前向办理进出口申报纳税手续的海关所在的直属海关提出延期缴纳税款的书面申请并随附相关材料，同时还应当提供缴税计划。

货物实际进出口时，纳税义务人要求海关先放行货物的，应当向海关提供税款担保。

第二十五条 直属海关应当自接到纳税义务人延期缴纳税款的申请之日起10日内审核情况是否属实，情况属实的，应当立即将有关申请材料报送海关总署。海关总署接到申请材料后，应当在20日内作出是否同意延期缴纳税款的决定以及延期缴纳税款的期限，并通知报送申请材料的直属海关。因特殊情况在20日内不能作出决定的，可以延长10日。

延期缴纳税款的期限，自货物放行之日起最长不超过6个月。

纳税义务人在批准的延期缴纳税款期限内缴纳税款的，不征收滞纳金；逾期缴纳税款的，自延期缴纳税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。

Article 24 Where a duty and/or tax payer is unable to pay the duties and/or taxes within the time limit due to force majeure or change of the tax policies of the State, it shall, before the goods are imported or exported, file a written application for time limit extension with the regional Customs that supervises the Customs house where its import/export declaration and duty/tax payment formalities are handled, with the relevant materials attached, and provide a payment plan to the regional Customs. 

When the goods have been physically imported or exported, if the duty and/or tax payer requests Customs to release the goods before duty and/or tax payment, it shall provide the latter with a security for the duties and/or taxes payable. 

Article 25 The regional Customs shall, within 10 days upon receipt of the duty and/or tax payer’s application for extension of the time limit for duty and/or tax payment, verify the circumstances as stated in the application. If the circumstances as stated in the application are found to be true, the regional Customs shall immediately submit the application materials to the General Administration of Customs. The General Administration of Customs shall, within 20 days upon receipt of the application materials, make a decision on whether or not to approve the time limit extension, and if yes, how long the extended time limit will be, and then notify the regional Customs that has submitted the application materials of its decision. In case it is impossible to make a decision within 20 days due to special circumstances, another 10 days may be allowed at the discretion of the General Administration of Customs. 

The extended time limit for duty and tax payment shall not exceed six (6) months as from the date on which the goods are released. 

If the duty and/or tax payer pays the duties and/or taxes within the extended time limit approved by Customs, no late fine will be imposed. Failure to pay within the extended time limit will result in a late fine of 0.05% of the amount of the outstanding duties and/or taxes per day as from the day on which the extended time limit expires until the day on which the outstanding duties and/or taxes are paid. 

第二十六条 经海关总署审核未批准延期缴纳税款的，直属海关应当自接到海关总署未批准延期缴纳税款的决定之日起3个工作日内通知纳税义务人，并填发税款缴款书。

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，海关应当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。

第二十七条 散装进出口货物发生溢短装的，按照以下规定办理：

Article 26 Where the General Administration of Customs disapproves an application for time limit extension for duty and/or tax payment, the regional Customs shall, within three (3) working days upon receipt of the decision of disapproval issued by the General Administration of Customs, notify the duty and/or tax payer of the decision and issue the Duty/Tax Payment Record. 

The duty and/or tax payer shall pay the duties and/or taxes to the designated bank within 15 days as from the date on which Customs issues the Duty/Tax Payment Record. Failure to pay within the time limit will result in a late fine of 0.05% of the amount of outstanding duties and/or taxes per day as from the day on which the time limit expires until the day on which the outstanding duties and/or taxes are paid. 

Article 27 When the quantity of goods imported or exported in bulk is more or less than that specified in the contract or invoice, the following provisions shall apply: