Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declarationforimport or export of the goods.
第十五条进出口货物,应当适用海关接受该货物申报进口或者出口之日实施的税率。
2
Article 15 for any import or export goods, the duty rates implemented on the date when the Customs accepts the declarationforimport or export of such goods shall apply.
第十五条进出口货物,应当适用海关接受该货物申报进口或者出口之日实施的税率。
3
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.