第七十条 海关补征或者追征税款，应当制发《海关补征税款告知书》（格式详见附件5）。

纳税义务人应当自收到《海关补征税款告知书》之日起15日内到海关办理补缴税款的手续。

纳税义务人未在前款规定期限内办理补税手续的，海关应当在规定期限届满之日填发税款缴

款书。

第七十一条 根据本办法第三十七、四十、四十五、六十九条的有关规定，因纳税义务人违反

规定需在征收税款的同时加收滞纳金的，如果纳税义务人未在规定的15天缴款期限内缴纳税

款，海关依照本办法第二十条的规定另行加收自缴款期限届满之日起至缴清税款之日止滞纳

税款的滞纳金。

Article 70 For recovery of the duties and/or taxes underpaid or not collected, 

Customs shall issue a Customs Notification for Duty/Tax Recovery (see format in 

Annex 5). The duty and/or tax payer shall, within 15 days upon receipt of such 

notification, go through the remedial payment formalities with Customs. 

Where the duty and/or tax payer fails to go through the remedial payment 

formalities within the time limit as prescribed in the preceding paragraph, Customs 

shall issue the Duty/Tax Payment Record on the day on which such time limit 

expires. 

Article 71 Where, resulting from its violation of relevant provisions, a duty and/or tax payer is required to pay, in addition to the duties and/or taxes, a late fine in 

accordance with Articles 37, 40, 45 and 69 of these Rules, if it fails to pay the duties 

and/or taxes within the prescribed time limit of 15 days, Customs shall, in 

accordance with Article 20 of these Rules, impose another late fine for the 

outstanding duties and/or taxes as from the day on which such time limit expires 

until the day on which the outstanding duties and/or taxes are paid. 

第五章  进出口货物税款的减征与免征

第七十二条 纳税义务人进出口减免税货物，应当在货物进出口前，按照规定持有关文件向海

关办理减免税审批手续。下列减免税进出口货物无需办理减免税审批手续：

（一）关税、进口环节增值税或者消费税税额在人民币50元以下的一票货物；

（二）无商业价值的广告品和货样；

（三）在海关放行前遭受损坏或者损失的货物；

（四）进出境运输工具装载的途中必需的燃料、物料和饮食用品；

（五）其他无需办理减免税审批手续的减征或者免征税款的货物。

Chapter V Duty and Tax Reduction and Exemption for Imported and Exported 

Goods 

Article 72 Where a duty and/or tax payer imports or exports any goods with duty 

and/or tax reduction or exemption, it shall, before the import or export of the 

goods, go through the duty and/or tax reduction or exemption approval formalities 

with Customs in accordance with the relevant provisions upon the strength of the 

papers required. No such approval formalities are required for any of the following 

import or export goods with duty and/or tax reduction or exemption: 

(a) any goods of a consignment on which the amount of duties, import VAT or 

import consumption tax payable is less than 50 RMB yuan; 

(b) any advertising articles and samples of goods, which are of no commercial value; 

(c) any goods suffering damage or loss before being released by Customs; 

(d) any necessary fuels, materials, foods and drinks for use en route that are loaded 

onto any incoming or outgoing means of transport; or 

(e) any other goods granted duty and/or tax reduction or exemption of which 

relevant formalities for approval are not required.