GACC Announcement No.24, 2015 (on Tax E-Pay in Paperless Customs Clearance)

[2015-06-05 13:46:46]

To standardize electronic payment of tax during paperless customs process, relevant matters are hereby announced:

Unless regulated otherwise, in the mode of paperless clearance, any importer or exporter involved in electronic payment of tax shall, within 10 days after the Customs provides electronic tax information based on declaration documents, send through a third-party payment platform the tax withholding instruction to a commercial bank; where the withholding instruction is not sent within the time limit, the tax shall be paid over Customs counter and the Customs shall issue tax pay-in warrant. The importer or exporter shall pay their tax within 15 days upon Customs issuance of the pay-in warrant to them; where their payment is overdue, they shall be fined by the Customs for delaying payment.

This Announcement shall enter into force upon its issuance.

General Administration of Customs of China (GACC)
June 3, 2015
Source: ETCN