Thoroughly understand the relevant laws and policies regarding the LSS Low - Sulfur Fuel Surcharge to facilitate subsequent declaration work.

Identify the fuel usage situation and prepare the materials required for declaration, including the ships oil quality analysis report, fuel consumption, etc.

Declare the LSS Low - Sulfur Fuel Surcharge within the specified time according to relevant regulations and pay the corresponding fees.

Before the goods are declared and approved for release by the customs department, use the electronic supplementary declaration form of the customs supplementary declaration management system for voluntary supplementary declaration.

After the goods are released, the customs department will issue an electronic price review instruction to the enterprise through the customs supplementary declaration management system. The enterprise shall use the electronic supplementary declaration form for supplementary declaration within five working days after receiving the instruction.

If, after the goods are released, the enterprise discovers under - declaration during self - inspection, it can make a voluntary supplementary declaration in accordance with the Regulations of the Peoples Republic of China on Customs Inspection.

Generally, the party responsible for LSS charges depends on the trade terms chosen by buyers and sellers. For FOB, the charges are borne by the consignee; for C&F or CIF, they are borne by the shipper. However, shipping companies often consider LSS charges as the responsibility of the shipper at the port of loading. Charges are based on factors such as shipping routes and fuel consumption. Enterprises can inquire with local ports or maritime authorities about LSS charge standards and responsible parties, and make declarations according to relevant regulations.