Deferred payment report:
Deferred payments made within 90 days after import declaration need not be declared. (But it's better to report that the data will be normal. )
The deferred payment paid after 90 days of import declaration shall be reported on the platform within 30 days from the date of import declaration.
If the payment is delayed 90 days after the import declaration, but it is not declared for various reasons, you can prepare materials to the local foreign exchange bureau for on-site declaration (on-site declaration of deferred payment) 30 days after the declaration date.