The following amounts payable or recoverable under this Act shall be handed over to the relevant authority for compulsory execution if the following amounts are not paid within a given time limit, unless otherwise provided for in this Act:
(1) customs duty, delinquent fees, late fees and interest.
(2) fines imposed under this Act;
(3) expenses incurred in the disposal, sale or destruction of the goods for which there are no proceeds or the proceeds are insufficient to cover the expenses, provided that the duty-payer was notified prior to such a disposal, sale or destruction;
(4) penalties on the value of the goods imposed under this Act.
If the duty-payer wishes to file a protest against the payment of customs duty or other levies as provided for in Subparagraph 1 to 3 of Paragraph 1, the procedure prescribed in Articles 45 to 47 shall apply mutatis mutandis.
The duty-payer may apply for a suspension of compulsory execution of the amounts leviable or recoverable, as stipulated in Subparagraph 1 and 3 of paragraph 1, provided the duty-payer has requested a review of the case in accordance with the provisions of Article 45 and has provided an appropriate guarantee. However, a guarantee shall not be required again if the goods have already been provided an appropriate guarantee for release according to Article 45.
The payment of customs duty referred to in Subparagraph 1 of Paragraph 1 shall take precedence over all claims filed by ordinary creditors.
Before the effective date of the amendment of this Act on April 26, 2022, if the duty-payer has requested a review of the case in accordance with Subparagraph 4 of Paragraph 1, the procedures of review shall apply.

Customs shall order the duty-payer to return the prohibited goods abroad within a prescribed period. If the duty-payer abandons the goods in writing or fails to return the goods abroad within the prescribed period, the goods may be disposed of by Customs. If there is a sales surplus after deducting the customs duty leviable and any necessary expenses, they shall be surrendered to the national treasury.
If goods subject to disposal under the provisions of the preceding paragraph, Paragraph Two of Article 73 and Paragraph Two of Article 74 cannot be sold and are required to be destroyed, the duty-payer shall be notified of the need to destroy such goods by himself or herself, under Customs supervision, within the prescribed period. In the event of a failure to follow the terms of such notification by the duty-payer, such goods shall be destroyed by Customs, with any expenses associated with such destruction being borne by the duty-payer and paid to Customs within the prescribed period.
Where it is confirmed by Customs that the duty-paid or released goods are subject to return within a given time limit in accordance with Paragraph One and the duty-payer fails to return the goods abroad within the prescribed period, Customs may confiscate the deposit or order the duty-payer to pay the value of the goods.
The order of returning goods within a prescribed period referred to in Paragraph One and the order of confiscating the deposit or paying the value of the goods stipulated in the preceding paragraph shall be made within one year from the day following the date of release of the goods.