Under the Announcement, where a customs department imposes surcharges for late payment of duties on a taxpayer which fails to pay the duties, the surcharges may be exempted or reduced if the taxpayer: (1) has difficulty paying the duty within a prescribed period from the date when it completes the duty memorandum because of operation difficulties, but pays the overdue duty within three months after the expiry of the period; (2) cannot pay the duty within a prescribed period from the date when it completes the duty memorandum because of force majeure or policy adjustments, but pays the overdue duty within three months after the relevant circumstances have been lifted; (3) after the release of goods, finds the duty underpaid or evaded through self-inspections and then makes supplementary payments in a proactive manner; or (4) is eligible for reduction or exemption as approved by the GAC. In addition, the Announcement specifies the documents to be submitted by taxpayers when going through the formalities for reduction or exemption of surcharges for late payment of duties.