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.
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。
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Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.