Legal analysis: Under normal circumstances, the value-added tax is paid through the bank account of the company, and of course it can also be paid in cash. Failure to pay on time will increase the late payment fee. However, the general customs will not stop importing and exporting unless it fails to pay taxes and fees for a long time. Tariff refers to the tax levied by the customs established by the government when import and export commodities pass through a country's customs territory.

Legal basis: Article 31 of People's Republic of China (PRC) Tax Collection and Administration Law, taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.