The duty-payer shall declare imported good to Customs within fifteen days following the arrival date of the transportation means carrying such goods.
Exporters shall declare exported goods to Customs within the prescribed period, before the clearance or departure of the transportation means carrying such goods. Regulations governing the declaration, examination and release of exported goods shall be prescribed by the Ministry of Finance.
Goods referred to in the preceding two paragraphs may be proceeded with pre-entry declaration prior to importation or exportation. Regulations governing the pre-entry declaration of goods shall be prescribed by the Ministry of Finance.

Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, packing list and relevant documents required for importation.
Upon declaration of exportation, an export declaration form shall be filled out and submitted along with loading lists, booking notes, packing list, as well as export permits and relevant documents required for exportation.
The packing list, import/export permits and relevant documents required for examination referred to in the preceding two paragraphs may be supplemented prior to the release.
Where the documents referred to in the preceding paragraph are not supplemented within two months commencing from the date following the issuance of notice by the Customs, the imports/exports shall be returned/withdrawn within a given time limit, and in addition there into, if any violation of law is involved, the case shall be handled in accordance with the relevant law. Where the duty-payer/exporter of goods declares to abandon the goods in written form or fails to return/withdraw the goods within the prescribed period, the provision of Article 96 shall govern or apply mutatis mutandis.
The duty-payer or exporter may submitted along with required supporting documents to file an application with Customs to correct the declaration forms referred to in the first and the Paragraphs.
Regulations governing the items, time limit, reference for audit and required evidential documents for the applications referred to in the preceding three paragraphs and other relevant formalities shall be prescribed by the Ministry of Finance.

To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then scrutinizing declaration after release. Except for the duty-payer or related person who has been notified that the imports will be subject to a post-clearance audit, in accordance with Article 13, Customs shall notify the duty-payer of any refundable or recoverable duty found within six months following the date of release. After the expiry of this prescribed period the payment of duty originally made shall be considered final.
For imported goods which are not examined and released with payment of duty under the provisions of the preceding paragraph, and for which Customs is unable to determine immediately the amount of duty payable, Customs may, at the request of the duty-payer, examine and release the goods by allowing the duty-payer to submit documents required for scrutiny and pay an appropriate deposit. Customs shall then conduct ratification and determine the amount of duty payable within six months following the date of release, failing which the customs value declared by the duty-payer shall be accepted as the basis for determining the amount of customs duty payable.
Under any of the following circumstances, the imported goods shall not be released with payment of duty under the provisions of Paragraph One. However, Customs may, at the request of the duty-payer, examine and release the goods by allowing him or her to pay an appropriate deposit and complete customs formalities within a prescribed period. The deposit shall be confiscated if the duty-payer fails to complete the formalities prior to expiry of the prescribed period:
(1) Where the duty-payer fails to file relevant certificates for reduction of or exemption from customs duty in time but submission of them will follow.
(2) Where the duty-payer fails to apply for the issuance of an import permit in time but there is a necessity for him or her to apply for clearance and prompt delivery of the imported goods. However, this shall only apply to imported goods for which the importation is permitted.
(3) Where Customs considers it necessary to examine and release the imported goods on payment of a deposit.
For the imports subject to reduction of or exemption from duty, if application is not filed for payment of deposit in accordance with Subparagraph 1 of the preceding paragraph but duty is paid, the duty-payer may before the goods are released or, within four months after the goods are released, submit the related evidential documents for reduction of or exemption from Customs duty for correction and duty refund.

After certifying the status as an Authorized Economic Operators (hereinafter as AEOs) to duty-payers, exporters and supply chain enterprises, Customs may provide preferential measures for goods imported or exported by the AEOs.
The goods listed in specific declaration forms filed by the duty-payers or exporters certified as AEOs referred to in preceding paragraph can be released prior to payment of duties and the duty-payers or exporters can complete consolidated payment of duties for the released goods on monthly basis, provided the duty-payers or exporters provide an appropriate deposit or an affidavit to Customs.
Regulations governing the qualification requirements for application of certification , application procedures, categories of AEOs, sectors of supply chain enterprises, preferential measures, conditions for suspension or repeal of the status of AEOs and application of preferential measures, the specific declaration, methods of guarantee, conditions for the application of providing an affidavit, methods of payment of duties , and other required matters referred to the preceding two paragraphs shall be prescribed by the Ministry of Finance.

The responsible person of any means of transportation for passengers or cargo, or the transportation firm, shall report to Customs the manifest, list of passengers and crews, and other relevant documents required for importation & exportation upon the arrival of the transportation means or prior to its departure abroad.
The term "responsible person" referred to in the preceding paragraph refers to the captain of a vessel or an airplane, the master of a train, or the controller of any other transport means.
The owner of the transport conducting business referred to in Paragraph One shall register with Customs and pay a deposit. Regulations governing customs clearance of transport, operation of transportation and customs procedure for the responsible person and the transportation firm, the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals and all other required matters for the owner of transport shall be prescribed by the Ministry of Finance.

If a registered freight forwarder undertakes to forward cargos carried by transports in the preceding Article, the manifest may be submitted to Customs by the registered freight forwarder. Customs declaration for transshipment and transited goods may also be filed by the registered freight forwarder.
The registered freight forwarder referred to in preceding Paragraph shall register with Customs with a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and change of registration, certificate application and renewals, customs procedure and all other required matters shall be prescribed by the Ministry of Finance.

Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance tariff classification ruling of the goods and Customs shall reply in writing.
Upon any changes an advance ruling on tariff classification referred to in the preceding paragraph, Customs shall state the reason to the duty-payer or the duty-payer’s agent in written form. If the duty-payer or the duty-payer’s agent is able to prove that a contract has been entered into, the transaction has been conducted according to the contract and the change in tariff classification will cause loss, the duty-payer or the duty-payer’s agent may apply for an extension of the period of the validity of the ruling, but such an extension shall not exceed ninety days. In the case where change an advance ruling on tariff classification change involves import regulations, the imported goods shall be subject to the import regulations in effect at the time of importation.
If the duty-payer or the duty-payer’s agent is dissatisfied with the advance tariff classification ruling issued by Customs, he or she may apply to Customs Administration, Ministry of Finance for a review prior to the importation of the goods. Customs Administration, Ministry of Finance shall then deal with the case in an appropriate manner except with a valid reason.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in paragraph 1and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

Declaration, duty payment and the relevant customs formalities for goods clearance may be entrusted to a customs broker. The respective broker shall assign certified employees to be responsible to examined and endorsed. A customs declaration from a customs broker shall be examined and endorsed by its responsibly certified employees.
The customs broker under the preceding paragraph shall be approved by Customs before company or business registration, and apply to Customs for the license of customs broker along with the relevant documents after registration.
The regulations governing customs broker’s capital requirements, qualifications, conditions, and duties of the responsible person, the manager, and responsibly certified employee, application procedure for approval, registration and any registration changes, certificate application, renewals and repeal, operation of customs declaration and any other required matters shall be prescribed by the Ministry of Finance.

With imported, exported or transited goods, Customs may examine or exempt examination either by authorization or by application. Customs may, if necessary, withdraw samples. The quantity of the samples withdrawn shall be limited to the technically required quantity for examination.
The method, time and location of the examination and samples withdrawal, and the scope of exemption from examination referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.
When the imported or exported goods are examined pursuant to Paragraph One, it shall be the responsibility of the duty-payer or the exporter to attend to the transportation, unpacking or the opening of the cases, as well as the restoration of such packages to their original form or condition, with all expenses thus incurred being borne by him her. For transited goods, the responsibility shall be burden by the transportation firm or freight forwarder.

The time and place of loading and unloading of all imported and exported goods shall be designated by Customs. In the case that the goods are of a perishable or dangerous nature, or with any special reason approved by Customs, such loading and unloading will not be subject to time and place limitations.

The imported goods which are not released by Customs, the exported goods which have been examined and sealed by Customs and/or the goods which are required to be controlled by Customs may, at the time at which application is made for such goods to be transported within the territory of the Republic of China, be approved by Customs to be transported via means of bonded transportation.
The transportation designated by Customs for bonded goods shall install real time tracking system. An On-Board Device (OBD) seal, the function of real time tracking system and the submission of digital data to Customs-designated platform are all required when goods prescribed in the preceding paragraph are carried by the transportation.
The firm of the means of bonded transportation referred to in the Paragraph 1 shall register with Customs and pay a deposit. Regulations governing the qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and use of means of bonded transportation, designation of bonded transportation referred to in the preceding paragraph, real time tracking system specification and installation, sealing and unsealing process of On-Board Device seal, maintaining the real time tracking system functional, digital data transmission and any other required matters shall be prescribed by the Ministry of Finance.

Imported or exported goods not released by Customs may be temporarily stored in a warehouse or in a container yard.
The firm operating the warehouse or container yard shall register with Customs and pay a deposit. Regulations governing qualifications, conditions, amount and type of deposit, application procedure, registration and any registration changes, certificate application, renewals and repeal, storage, movement, clearance and management of goods and containers, and any other required matters shall be prescribed by the Ministry of Finance.

With regards to the warehouse, container yard, bonded warehouse and/or logistics center registered in accordance with this Act, and other business designated by Customs, matters which were originally supervised and controlled by Customs may be managed autonomously by such a firm after obtaining approval from Customs by way of authorization or application. The autonomously managed firms after obtaining approval from Customs shall employ agents to deal with autonomous matters.
The Customs shall audit the autonomously managed firm on a regular or irregular basis.
Regulations regarding obligatory matters of autonomous management and the conditions, approval, repeal of the firms and the qualifications, missions, number of agents and any other required matters referred to in Paragraph 1 shall be prescribed by the Ministry of Finance.

To expedite customs clearance, express consignments and postal parcels may proceed at a specific place.
Regulations governing the conditions and location of the establishment, classes of the express consignments, qualifications of operators, the conditions, distinction and declaration of goods, sorting, clearance procedures and any other required matters shall be prescribed by the Ministry of Finance.
Regulations governing the location of the establishment, amount of value and conditions subject to declaration, claim, examination, release and other clearance procedures regarding the postal parcels referred to in Paragraph One and any other required matters shall be prescribed by the Ministry of Finance.

Customs shall follow the Rules of Origin on Imported Goods, when determining the origin of imported goods. If necessary, Customs may request the duty-payer to provide the relevant certificate of origin. Should any dispute arise during the process of determination, the duty-payer may request the competent authority in relation to such goods or professional organization to provide assistance for the determination at the expense of the duty-payer.
The Rules of Origin on Imported Goods shall be prescribed by the Ministry of Finance together with the Ministry of Economic Affairs.
Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of a specific imported goods and Customs shall reply in writing.
If the duty-payer or the duty-payer’s agent is dissatisfied with the advance origin ruling issued by Customs, he or she may apply to Customs for a review prior to the importation of the goods.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply by Customs referred to in paragraph 3and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

To ensure the security of goods, Customs may affix seals to means of bonded transportation, means of transportation approved by Customs and sea shipping containers discharged at the docks.
With Customs approval, the following firms may affix self-prepared seals to sea shipping containers or means of transportation mentioned in the preceding paragraph:
(1) Sea shipping containers carried by enterprises having registered with Customs and operating the business of transportation or freight forwarder, whose means of transportation are vessels.
(2) Private means of bonded transportation owned by warehouse which is authorized by Customs for autonomous management and which is located in air cargo terminals outside the airport control zones.
(3) Sea shipping containers or means of bonded transportation or means of transportation approved by Customs exiting logistics centers operated by firms which are authorized by Customs for autonomous management.
(4) Sea transshipment containers entering or exiting Inland Container Terminal having registered with Customs.
The Seal referred to in the two preceding paragraphs means a device marked with a unique identifier and designed to facilitate Customs verification and to ensure the security of goods.
Regulations governing the qualification requirements for the application for the usage of self-prepared seals, including certification, conditions, procedures, categories of self-prepared seals, validation criteria, scope of usage, re-issuance, management, repeal and re-application of the approval and all other required matters for firms referred to in Paragraph Two shall be prescribed by the Ministry of Finance.

The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the transaction value.
The term "transaction value" referred to in the preceding paragraph means the price actually paid or payable for the imported goods sold from the exporting country to the Republic of China.
The following expenses shall be added into the calculation of customs value, provided that such an amount is not already included in the price actually paid or payable for the imported goods:
(1)commissions, brokerage, the cost of containers and the cost of packing incurred by the buyer;
(2)the value, apportioned as appropriate, of the following goods and services supplied by the buyer to the seller free of charge or at reduced cost for use in connection with the production or sale for export of the imported goods:
(i) materials, components, parts and similar items incorporated in the imported goods;
(ii) tools, dies, moulds, and similar items used in the production of the imported goods;
(iii) materials consumed in the production of the imported goods; and
(iv) engineering, development, artwork, design, plans and similar items undertaken elsewhere than in this country and necessary for the production of the imported goods;
(3) the royalties and license fees related to the goods paid by the buyer as a condition of the sale of the goods;
(4) the proceeds for use or disposal of the goods by the buyer accrues to the seller;
(5) the transport cost of the imported goods to the port or place of importation, and loading, unloading and handling charges associated with the transport; and
(6) the cost of insurance.
Expenses added to the customs value in accordance with the preceding paragraph should be added on the basis of objective, quantifiable information. Where objective and quantifiable data do not exist, the customs value cannot be determined under the provision of this Article.
In the case that Customs is doubtful of the truth and accuracy of the transaction documents provided by the duty-payer, or that Customs still remains doubtful after the provision of such an explanation, it shall be deemed that the customs value cannot be determined under the provision of this Article.

The transaction value shall not be used as the basis for determining and calculating the customs value of imported goods under any of the following circumstances:
(1) where there are restrictions as to the use or disposition of the goods by the buyer other than restrictions which: (i) are imposed or required by law or public authorities in the Republic of China; (ii) limit the geographical area in which the goods may be resold; (iii) do not substantially affect the value of the goods;
(2) where the sale or the price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued;
(3) where part of the proceeds of any subsequent use or disposal of the goods by the buyer will accrue to the seller, but where such an amount cannot be determined;
(4) where the buyer and seller are related and such relationship influences the transaction value.
For the purpose of Sub-Paragraph four of the preceding paragraph the buyer and seller shall be deemed to be related only if:
(1) one of them is a manager, board director or supervisor of the other's business;
(2) they are legally recognized partners in business;
(3) they are employer and employee;
(4) one of them directly or indirectly owns, controls or holds five percent or more of the outstanding voting stocks or shares of the other's business;
(5) one of them directly or indirectly controls the other;
(6) both of them are directly or indirectly controlled by a third person;
(7) together they directly or indirectly control a third person; or
(8) they are spouses or relatives within a third-degree family relationship.

If the customs value of the imported goods cannot be determined under the provisions of Article 29, the customs value shall be determined by Customs based upon the transaction value of identical goods sold for export to the Republic of China, exported at or about the same time as the goods being valued. In applying this Article, a reasonable adjustment shall be made to take into account differences in value attributable to commercial levels, quantity, transport costs, etc.
The term "identical goods" referred to in the preceding paragraph means goods which are the same in all respects, including country of production, physical characteristics, quality and reputation, as the goods being valued.

If the customs value of the imported goods cannot be determined under the provisions of Articles 29 and 31, the customs value shall be based on the transaction value of similar goods sold for export to the Republic of China, exported at or about the same time as the goods being valued. In applying this Article, a reasonable adjustment shall be made to take into account differences in value attributable to commercial levels, quantity, transport costs, etc.
The term "similar goods" referred to in the preceding paragraph means goods which, although not alike in all respects, are produced in the same country, perform the same functions, have like characteristics and like component materials, as the goods being valued, and are commercially interchangeable with the goods being valued.

If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, and 32, the customs value shall be based on a deductive value.
Customs may, according to the request of the duty-payer, reverse the order of application of present, Article 33, and Article 34 for a customs valuation.
The term "deductive value" referred to in Paragraph One means the customs value shall be based on the unit price at which the imported goods or identical or similar imported goods, are sold in the Republic of China in the condition as imported, in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods at the first commercial level, subject to deductions for the following:
(1) either the commissions usually paid or agreed to be paid, or the additions usually made for profit and general expenses in connection with the sale of the imported goods or imported goods of the same class or kind in the Republic of China;
(2) the customs duties, and other national taxes payable in the Republic of China by reason of importation and sale of the goods;
(3) the transport and insurance costs and associated costs incurred within the Republic of China after the importation of the goods.
If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value shall be based on the unit price at which the imported goods or identical or similar goods are sold in the greatest aggregate quantity in the condition as imported, to persons who are not related to the persons from whom they buy such goods, at the time when sales of the imported goods or identical or similar goods are made in sufficient quantity to establish the unit price of the imported goods being valued, within ninety days following the date of the importation of the goods being valued, subject to deductions for the items enumerated in the preceding paragraph.
If the imported goods are not sold in the condition as imported, then, if the duty-payer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Republic of China who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions enumerated in Paragraph Three of this Article.

If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, and 33, the customs value shall be based on a computed value.
The term "computed value" referred to in the preceding paragraph means the sum of the following:
(1) the costs and expenses of producing the imported goods;
(2) an amount for profit and general expenses equal to that usually reflected in the sale of the imported goods or imported goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Republic of China;
(3) the transport cost of the imported goods to the port or place of importation, loading, unloading and handling charges and insurance costs associated with the transport.

If the customs value of the imported goods cannot be determined under the provisions of Articles 29, 31, 32, 33, and 34, the customs value shall be determined using reasonable means on the basis of data available to Customs.

The tax-payer may request in written form that Customs supply an explanation of the method used to determine the customs value of the imported goods, and Customs shall reply to the duty-payer in written form.

Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs Administration, Ministry of Finance (hereinafter as Customs Administration), for an advance ruling on customs valuation related to the matters whether the expenses paid or payable for the imported goods under the Paragraph 3 of Article 29 of this Act or other expenses should be added into the calculation of customs value and Customs shall reply in writing.
Upon any change of an advance ruling on customs valuation referred to in the preceding paragraph, Customs Administration shall state the reason to the duty-payer or the duty-payer’s agent in written form. After receiving the decision related to the change in the ruling, the duty-payer or the duty-payer’s agent may apply for an extension of the period of the validity of the ruling, provided the duty-payer or the duty-payer’s agent is able to prove that a contract has been entered into, the transaction has been conducted according to the contract and the change in the ruling will cause loss. However, such an extension shall not exceed ninety days following the date of receiving the written decision.
The duty-payer or the duty-payer’s agent may apply to Customs Administration for a review prior to the importation of the goods, if he or she is dissatisfied with the advance ruling issued referred to in the Paragraph One.
Regulations governing the application procedure for the advance ruling, required documents, time limit for reply referred to in paragraph 1 and the review procedure of the preceding paragraph shall be prescribed by the Ministry of Finance.

Upon re-importation of the goods sent abroad for repair, assembly, or further processing, the customs value of such goods shall be determined in accordance with the following provisions:
(1) for such goods sent abroad for repair or assembly, the actual cost of repair or assembly shall be taken as the basis for the calculation of Customs value;
(2) for goods exported abroad for further processing, the difference between the customs value of such goods following further processing at the time of re-importation and that of the identical or similar goods imported at the time of exportation of such goods, prior to further processing, shall be taken as the basis for calculating customs value.
The goods sent abroad for repair, assembly or processing referred to in the preceding paragraph shall be re-imported within one year commencing from the day after such goods are released for exportation. Where necessary, application may be filed with Customs prior to the expiration of the aforesaid one-year period, to explain the reason in writing for extension; for such overdue re-imported goods, the customs duty shall be levied on the basis of customs value of re-imported goods.

In the case of imported goods on which only a rental or royalty is incurred, without a transfer of ownership, the customs value shall be determined on the basis of the rental or royalty amount plus the transportation fee and insurance fee.
In a case in which the rental or royalty declared by the duty-payer is under that of normal value, Customs may determine the amount based on such information as is obtained through investigation, but the determined annual rental or royalty amount is not lower than one tenth of the customs value of the goods.
The imported goods on which duty is collected by rental or royalty pursuant to Paragraph One shall, in addition to the duty collected on rental or royalty, be provided a deposit or a guarantee by a credit institute based on the difference between the duty collected by rental or royalty and the total liable duty on the customs value of the imported goods.
The paragraph one applies only to goods whose ownership is not transferable on account of patent rights, trade secrets, or for any other special reasons approved by the Ministry of Finance.
The rental or usage period of the imported goods as referred to in Paragraph One shall be approved by the Ministry of Finance.

The foreign currency prices for imported goods liable to ad valorem duty shall be conversed into New Taiwan Dollar, and the exchange rate used for the conversion shall be published regularly by Customs Administration, Ministry of Finance in reference to the spot rate of the foreign exchange market.

In case where a complete set of machinery, together with all essential equipment used directly with the machinery in the production process, has to be imported in an unassembled and disassembled state, packed separately due to excessive size or for any other reasons, such machinery and equipment shall be assessed according to their respective tariff classification to levy duty unless pertinent documents have, prior to importation, been submitted to Customs and approved by Customs in which case duty shall be assessed according to the tariff classification applicable to the complete machinery with equipment as one set.

With the exception of the machinery which is to be dealt with in accordance with the provisions of the preceding Article, any other goods, which are made up of several different components, imported in a disassembled state and packed separately, shall be liable to duty assessed according to the tariff classification applicable to the goods as one complete unit.

To verify the correct customs value of imported goods, Customs may take the following investigation measures, and the person investigated shall not evade, hinder or refuse such investigation:
(1) Examining any other documents concerning the price of the imported goods sold by the seller to the buyer;
(2) Making inquiries into the transaction value or deductive value of the imported goods or identical or similar goods, and examining past records of customs values assessed for previous shipments;
(3) Investigating account books and vouchers related to the imported goods or identical or similar goods of other sellers;
(4) Exploring any other evidence pertinent to valuation.

Customs duty shall be paid within fourteen days following the date of receiving the duty memo.
Any fines and penalties on the value of the goods imposed and finally determined under this Act shall be paid within fourteen days following the date of receiving the notice from Customs.
Any expenses payable for selling off or destroying the goods shall be paid within fourteen days following the date of receiving the notice.

Dutiable imported goods shall be released after the duty has been paid. Except in cases others prescribed in this Act or a guarantee has been filed with and approved by Customs, the imported goods shall be released before duty payment.
Regulations governing the procedure, scope or method of the guarantee, the removal of guarantee liability and other required matters referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.

If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification, customs value, amount of duty to be made up, or special duty, of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case, and withdraw the goods after paying the entire duty amount or providing an appropriate guarantee.

With regards to the review application, Customs shall make a determination on the review and write a statement within two months following the date of receiving the application. Customs may, if necessary, extend the time limit and if doing so shall notify the duty-payer. Such an extension shall be limited to only one time and shall not exceed two months.
The original statement shall be delivered to the duty-payer within fifteen days following the date of determination.

The duty-payer, who is dissatisfied with the determination referred to in the preceding Article, may file an appeal and then enter into administrative litigation according to the law.
In case any duty is refunded as a result of an irrevocable determination given on a review, appeal, or in administrative litigation, Customs shall refund it within ten days following the date of final determination. The refund shall include duty plus interest payable for the period beginning on the day following the date on which duty was paid by the duty-payer up to the date on which a refund notice or treasury check is issued, calculated on a daily basis according to the annual interest rate of one-year fixed savings in Postal Savings which is effective on the date on which the duty was paid.
In case any duty is recovered as a result of an irrevocable determination given on a review, appeal, or in administrative litigation, Customs shall issue a memo for the recoverable duty and notify the duty-payer to repay the duty, within ten days following the date of final determination. The duty to be recovered shall bear interest for the period beginning on the date following the prescribed tax or duty payment period up to the date on which the memo for the recoverable duty is issued, calculated on a daily basis according to the annual interest rate of one-year fixed savings in Postal Savings which is effective on the date on which the duty was paid.

In case of a default on the payment of customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods by the duty-payer or the penalized person, Customs may notify the relevant authorities to prohibit the duty-payer or the penalized person from transferring, or creating other rights on, the property within the extent of his or her liability. Where the defaulter is a profit-seeking enterprise, Customs may advise the relevant authority to further restrain it from causing a reduction in capital or canceling registration.
Where the cargo of a duty-payer or a person liable to a penalty has not been seized, nor has the necessary security been provided, Customs may, after the delivery of the duty memo or penalty notice, request the court for a personal seizure of his or her property or take other protective measures to the extent that may cover the duty, delinquent fee or fine payable without there having been a guarantee provided, in order to prevent duty-payer or a person liable to a penalty form evading compulsory execution through hiding or transferring his or her property. However, such action shall not apply in the case where the duty-payer or penalized person has already provided a sufficient guarantee.
Regulations governing the standards and implementation of the provisional seizure or other protective measures referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.
The provisions set forth in Articles 242, 243 and 244 of the Civil Code shall apply mutatis mutandis to the levy of customs duty.
the Ministry of Finance may request, the National Immigration Agency of the Ministry of Interior to restrict the duty-payer, person liable to a penalty or the responsible person or representative or the executive of an enterprise from leaving this country, who fails to pay the final and conclusive customs duties, fines or collection tax after the payment deadline, and the amount over NT$1,000,000 for the individual or over the amount of NT$2,000,000 for the profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for the individual, and the amount is over NT$3,000,000 for the profit-seeking enterprise,
When the Ministry of Finance requests, the National Immigration Agency of the Ministry of Interior, to restrict the said duty-payer or person liable to a penalty from leaving this country, it shall also simultaneously notice the said duty-payer or person liable to a penalty in writing with the reasons and the provision of procedures for administrative remedies and the service of process of the notification aforementioned must be applied in accordance with related laws.
If Customs fail to carry out the preceding Paragraph 1 or Paragraph 2, the Ministry of Finance may not request, the National Immigration Agency of the Ministry of Interior to restrict the said duty-payer or person liable to a penalty from leaving this country in accordance with the Paragraph 3. However, the situation where the duty-payer or person liable to a penalty does not have any property is not subjected to the aforementioned provision.
The period of restriction from leaving this country by the National Immigration Agency of the Ministry of Interior shall not be over five years from the date of enforcement.
The situations where the Ministry of Finance may request, the National Immigration Agency of the Ministry of Interior to lift such restriction imposed on the duty-payer, person liable to a penalty, and the responsible person or representative or the executive of an enterprise are as follows:
1. The execution of restriction from leaving this country is completed provided in the preceding paragraph.
2. The duty-payer or person liable to a penalty has paid all of the duties, fine, and collection tax aforementioned, or has furnished property equivalent to the duties, fine , and collection tax payable as security to the Customs.
3. The administrative remedy and penalty procedures were concluded, and the combined amount of the duties, fine, and collection tax is under the amount provided in the Paragraph 3.
4. The duties, fine, or collection tax payable imposed on the duty-payer or person liable to be a penalty being restricted from leaving this country under this act has already over the period of collection.
5. The duty-payer established with the corporate organization has been dissolved and settled under related laws and has no remaining assets or properties to pay for the duties, fines, and collection tax.
6. The duties, fine or collection tax has been allocated in accordance with settlement or bankruptcy procedure of the Bankrupt Law.