因纳税人违反规定造成或漏征税款的,海关可以在规定期限内追征税款并从缴纳税款或者货物放行之日起至海关发现违规行为之日按日加收或漏征的税款的滞纳金。其规定期限和滞纳金的征收标准分别为:
A.
p.p1%20%7Bmargin%3A%200.0px%200.0px%200.0px%200.0px%3B%20font%3A%2012.0px%20%26%2339%3BHannotate%20SC%26%2339%3B%3B%20color%3A%20%23ff2500%3B%20-webkit-text-stroke%3A%20%23ff2500%7D%0Aspan.s1%20%7Bfont-kerning%3A%20none%7D%0Aspan.s2%20%7Bfont%3A%2012.0px%20Times%3B%20font-kerning%3A%20none%7D 1 年; 0.5‰
B.
p.p1%20%7Bmargin%3A%200.0px%200.0px%200.0px%200.0px%3B%20font%3A%2012.0px%20%26%2339%3BHannotate%20SC%26%2339%3B%3B%20color%3A%20%23ff2500%3B%20-webkit-text-stroke%3A%20%23ff2500%7D%0Aspan.s1%20%7Bfont-kerning%3A%20none%7D%0Aspan.s2%20%7Bfont%3A%2012.0px%20Times%3B%20font-kerning%3A%20none%7D 3 年; 0.5‰
C.
p.p1%20%7Bmargin%3A%200.0px%200.0px%200.0px%200.0px%3B%20font%3A%2012.0px%20%26%2339%3BHannotate%20SC%26%2339%3B%3B%20color%3A%20%23ff2500%3B%20-webkit-text-stroke%3A%20%23ff2500%7D%0Aspan.s1%20%7Bfont-kerning%3A%20none%7D%0Aspan.s2%20%7Bfont%3A%2012.0px%20Times%3B%20font-kerning%3A%20none%7D 1 年; 1‰
D.
p.p1%20%7Bmargin%3A%200.0px%200.0px%200.0px%200.0px%3B%20font%3A%2012.0px%20%26%2339%3BHannotate%20SC%26%2339%3B%3B%20color%3A%20%23ff2500%3B%20-webkit-text-stroke%3A%20%23ff2500%7D%0Aspan.s1%20%7Bfont-kerning%3A%20none%7D%0Aspan.s2%20%7Bfont%3A%2012.0px%20Times%3B%20font-kerning%3A%20none%7D 3 年; 1‰