No tax exemption. The customs declaration fee is the cost incurred in the customs declaration process, not the tariff or value-added tax. Just like you buy a house, the customs declaration fee is the handling fee for you to buy a house, not the transfer tax, nor the consumption tax. The customs declaration fee is for the customs declaration company, because they helped you handle various customs declaration procedures, which is also their service fee.
 The Customs Law stipulates that the time limit for customs declaration of imported goods is 14 days from the date of declaration of entry of the means of transport, and the consignee or its agent shall declare to the customs; In addition to declaration to the customs at the place of entry within 14 days, the transit import goods must also be declared to the customs at the place of destination within 14 days from the date of arrival of the means of transport carrying the import goods; If the time limit for customs declaration is exceeded, the customs shall levy a fee for delayed declaration. Export goods shall be declared to the customs 24 hours before the goods are loaded into the means of transport. That is to say, customs declaration shall be made before loading. The goods can be loaded into the means of transport 24 hours after customs declaration. The purpose of setting the time limit for customs declaration of imported goods and collecting late declaration fees is to use administrative and economic means to urge the consignee of imported goods or its agent to declare in time, speed up port distribution, and enable the imported goods to be put into production and use as soon as possible.
 Legal basis
 Article 24 of the Customs Law The consignee of import goods and the consignor of export goods shall truthfully declare to the Customs and submit import and export licenses and relevant documents for inspection. Goods whose import or export is restricted by the State shall not be released without an import or export license, and the specific handling measures shall be formulated by the State Council. The consignee of import goods shall declare to the customs within 14 days from the date of declaration of entry of the means of transport, and the consignor of export goods, unless specially approved by the customs, shall declare to the customs after the goods arrive at the customs surveillance area and 24 hours before loading.