Penalty for failure to write off the tax input processing manual overdue is between 5% and 30% of the value of the item. In accordance with Article 18, Paragraph 1, Item (4) of the "Regulations of the People's Republic of China on the Implementation of Administrative Punishments by the Customs of the People's Republic of China", those who engage in bonded goods processing business and fail to go through verification procedures in accordance with regulations will be fined 5% or more of the value of the goods and 30% of the value of the goods. the following fines.