Chapter Ⅴ Penalties
Article 56
With regard to imported goods subject to disposal of by Customs by way of sale under Article 73, Paragraph 2 and Article 74, Paragraph 2, of the Act, if the duty-payer applies, prior to the sale of such goods by Customs, to complete the Customs declaration formalities or to make payment of Customs duty, with late fees or delinquent fees in accordance with the actual days of delinquency in filing the Customs declaration or in making payment of Customs duty, Customs may permit the duty-payer to complete the required Customs formalities and to pick up such goods within 20 days from the date following the day on which the application is received by Customs. The imported goods in question shall be disposed of by Customs under the aforesaid provisions, if the duty-payer fails to complete the necessary procedures as stated above within the given time limit.
The "any other necessary expenses" in the sales proceeds under Article 73, Paragraph 2, of the Act shall be withheld in accordance with the following order of priority:
1. Expenses required to dispose the imported goods;
2. Warehousing charges, and loading and unloading charges;
3. Late fees and delinquent fees.
The amount of late fees and delinquent fees to be withheld under the preceding paragraph shall be calculated for periods of 20 days and 30 days respectively.
Article 57
For the residuary from selling imported goods under Article 73, Paragraph 2, and Article 74, Paragraph 2, of the Act, Customs shall notify the duty-payer to withdraw and notify the owner of the transport business with copies initiatively, or at the request of the duty-payer to refund the residuary.
In claiming refund or receiving the residuary from the sale of imported goods, the claimant shall present the bill of lading endorsed by the owner of the transport business. Where the imported goods are subject to trade control, the relevant documents shall also be submitted to Customs for inspection.
The 5-year period for claiming refunds or receiving the residuary shall commence from the day following the date on which a late fee has been imposed for 20 days in case that the imported goods have not been declared to Customs, or from the day after 30 days following the expiry date of duty memo in case that the Customs duty have not been paid.