Where a disposition pursuant to this Act is determined but the due duties and fines are not paid within 30 days after the day following the date of receipt of Customs notice, then the duties and fines may be levied from the security or the sale of goods seized. Where the duties and fines have been liquidated, the residual shall be refunded and the shortage shall be collected.
The sale referred to in the preceding paragraph shall be conducted by way of public auction, and the person disposed shall be notified five days before the auction.

Where duties and fines are not paid pursuant to the preceding Article and there is no security or seized goods for deduction or for sale, or the value of security or goods is not enough for liquidating the duties and fines, the case shall be referred to relevant authorities for compulsory execution, and Customs may suspend the person from declaring import or export at any commercial ports until those duties and fines are paid off.

(Deleted)

After the disposition of confiscation is determined, the person disposed may pay the duties according to relevant Acts and then apply for the redemption of the goods confiscated at the value determined by Customs, provided that:
(1) Such goods are permitted for import or export;
(2) Such goods are subject to trade control but valued no more than NTD 450,000. However, the aforesaid value may not apply if such goods are too huge, or perishable or easily damaged, or difficult to be auctioned or disposed.
The provision of the preceding paragraph shall not apply to the goods prohibited from importation or exportation.