本文对海关执法实践中所遇超期未报关进口货物变卖余款处理过程中所涉货物所有权人,进口货物收货人问题;谁有资格申请发还余款问题;余款处理的法律运用及运用程序相关问题作出了法理思考与分析,阐明了严格海关执法对维护进出口贸易正常秩序,维护国家整体利益和经济安全的重要性。 In this paper, the customs law enforcement experience encountered in the case of overdue declaration of the sale of imported goods remaining in the process of dealing with the owner of the goods involved in the importers of goods consignee; who is eligible to apply for the issue of the remaining balance of payments; Procedural issues related to the legal thinking and analysis made to clarify the strict customs law enforcement to maintain the normal order of import and export trade, safeguarding the overall national interest and economic security of importance.