What is the process for the late filing fee waiver?

The notification and commitment system for the certification of the reduction or exemption of late declaration fee means that when the consignee of imported goods (hereinafter referred to as the “applicant”) files an application for the reduction or exemption of late declaration fee in accordance with the law, the customs informs him of the approval conditions and the required certification materials at one time. The applicant promises in writing that he meets the application conditions and is willing to bear the legal responsibility for false promises.

1. Scope of application

Relevant certification materials must be issued by competent government departments and non-profit public welfare organizations for the reduction or exemption of late declaration fees for imported goods. include:

1. The relevant trade management regulations of the competent government department are changed, requiring the consignee to complete the relevant procedures or the competent government department delays the issuance of licenses, resulting in delayed declaration of imported goods.

2. The imported goods with delayed declarations belong to the imported materials or other special goods that are aided and donated by intergovernmental or international organizations for disaster relief, social welfare and other aspects.

Due to the work of the relevant judicial and administrative law enforcement departments, the consignee cannot declare within the specified time limit, resulting in delayed declaration.

2. About commitment

Way of promise

When the consignee of imported goods submits an application for the reduction or exemption of late declaration fee in accordance with the law, the customs will inform him of the approval conditions and the required certification materials at one time. The applicant promises in writing that he meets the application conditions and is willing to bear the legal responsibility for false promises.

Commitment choice

Applicants can choose whether to adopt the notification and commitment system. If you do not choose the notification commitment system, you can follow the general procedures.

Commitment

If the applicant chooses the method of notification and commitment, it needs to confirm and commit to the following matters:

1. Have no bad credit record or have made false promises;

2. Knowing all the contents notified by the customs;

3. The submitted information and materials are true and accurate;

4. Meet the application conditions and inform the scope of application of the commitment system;

5. Be able to submit relevant materials required for handling affairs within the agreed time limit;

6. Willing to undertake the legal responsibility for false promises and breaches of promises;

7. The above promises are true.

The validity of the promise

After submitting the application for notification and commitment, the customs will no longer require the applicant to submit the certification materials of the relevant competent authorities, and the customs will verify the situation according to the commitment.

Legal liability for false promises

If it is found that the content of the applicant’s commitment is inconsistent with the actual situation, the customs will not reduce or exempt the late declaration fee. The applicant will no longer be subject to the notification and commitment system within 2 years, and will be included in credit management in accordance with relevant customs regulations.

3. Items notified by the customs and application materials

Customs notices

Under the notification and commitment method, the customs will notify the following matters at one time:

1. The laws, regulations and related terms on which the delinquency fee reduction and exemption are based;

2. Application and approval conditions for late declaration fee reduction and exemption;

3. Relevant materials to be submitted;

5. Inform the application scope and handling requirements of the commitment system;

6. The applicant’s obligations and legal liabilities for false promises and breaches of promises;

7. Other matters that Customs deems to be notified.

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