Article 10 the customs shall issue a notice on the payment of surcharges for delayed declaration when it collects the surcharges for delayed declaration of import goods.
2
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.
3
第三条滞报金应当由进口货物收货人于当次申报时缴清。
Article 3 the surcharges collected on delayed declaration shall be paid off by the consignee of import goods at the time of that declaration.
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