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海关总署公告2010年第26号
日期:2010年4月26日 浏览[982]

海关总署公告2010年第26号  
2010-04-22

        按照《中华人民共和国海关法》、《中华人民共和国海关征收进口货物滞报金办法》有关规定，滞报金起征点为人民币50元。现就海关执行中的有关问题公告如下：

       因完税价格调整等原因需补征滞报金的，滞报金金额应当按照调整后的完税价格重新计算，补征金额不足人民币50元的，免予征收。

        本公告内容自发布之日起施行。

二〇一〇年四月二十一 日
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