Where a disposition under this Act for suppressing smuggling has been made by Customs, a notice of such disposition shall be produced and delivered to the person be penalized .However , where the owner of the goods or articles confiscated pursuant to this Act is unascertainable , the actual delivery notice may be replaced by a public notice or the publication in the government gazette or newspaper .

Where the person disposed or a third party with interest at stake does not agree with the disposition referred to in the preceding Article, he/she may, within 30 days from the day following the date of receipt of the disposition notice, file a written protest in given format against Customs for review.
Customs shall make a determination of the protest within two months from the day following the date of receipt of a protest, and notify the person disposed or the third party with interest at stake; where necessary, the term may be prolonged once for no more than two months.
The original of the determination of protest shall be delivered to the person disposed within 15 days from the date on which such determination is made.

Where the person disposed does not agree with the determination of protest made by Customs, he or she may file an appeal and administrative proceeding according to relevant laws.
In case any duty should be 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.

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Where neither goods owned by a person disposed have been seized, nor proper security has been provide by that person, Customs may, for preventing the person from evading the execution through hiding or transferring properties, after the delivery of the disposition notice, ask the court to conduct provisional seizure or disposition without providing guarantees. However, if the person disposed has provided sufficient guarantee, Customs shall apply for the cancellation or exemption from provisional seizure or provisional disposition.
The provisions of Articles 9 and 48 of the Customs Act shall apply mutatis mutandis to the fines imposed under this Act.