GACC Announcement No.27, 2015 (on Tax Overdue Fine Relief)

To regulate Customs relief for tax-overdue fine, relevant matters are hereby announced in accordance with governing Chinese laws and regulations:

1. The Customs will impose fine for tax overdue on a taxpayer who fails to pay their tax as required and meanwhile, under any of the following circumstances, may relieve the tax overdue fine on the taxpayer:

(1) The taxpayer, indeed in operational trouble, is unable to pay tax within time limit upon Customs issuance of a Tax Pay-in Warrant to it, but makes up for its payment within 3 months upon time limit expiry;

(2) Force majeure or state policy change causes the taxpayer to be unable to pay tax within time limit upon Customs issuance of a Tax Pay-in Warrant to it, but makes up for its payment within 3 months upon the dissolution of relevant situation;

(3) After Customs release of goods, the taxpayer initiatively makes up for any of its tax that is found short or omitted/missing through its self-inspection;

(4) Other special circumstances recognized by the GACC.

2. For the relief of tax overdue fine, an eligible taxpayer shall submit the following documents:

(1) Customs Declaration forms and accompanying materials (copied);

(2) Overdue fine pay-in warrant (copied);

(3) Copied receipts for tax-pay makeup;

(4) Any tax-pay self-inspection report if applicable;

(5) Other documents as required by the Customs

The taxpayer shall make statement over its legal responsibility for authenticity and validity of the documents above-mentioned.

3. The relief formality herein shall be conducted by local first-tier Customs authorities. Where the relief is applicable, local first-tier Customs shall sign relevant implementation agreement with an eligible taxpayer and supervise the implementation.

4. This Announcement shall come into effect upon its issuance.

Annex: XXXX Customs Agreement on Implementation of Tax Overdue Fine Relief (omitted)


General Administration of Customs of China (GACC)
June 5, 2015