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.