The customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods levied in accordance with the provisions of this Act, but not collected within five years following the date on which such collection was finally determined, shall no longer be collected. However, this stipulation shall not apply to a case for which a request for compulsory execution has been forwarded to Administrative Enforcement Agency, or a declaration for participation in distribution has been filed with the court in accordance with the provisions of the Compulsory Execution Act, or a claim has been filed in accordance with the Bankruptcy Act prior to the expiration of the five-year period and whose proceedings have not yet been concluded.
Where installment or deferred payments are approved after the collection has been finally determined, the aforesaid five-year period shall commence on the date following the expiration of the installment or deferred payments period.
Where a case of uncollected customs duties, delinquent fees, late fees, interests, fines or penalties on the value of the goods has been forwarded to the Administrative Enforcement Agency for compulsory execution before the expiration date of imposition period, such a case shall be terminated if the execution has yet been initiated within 5 years commencing from the next date of expiration, while the execution of such case shall be continued provided that the compulsory execution process has begun within the said 5-year period. However, the latter execution case shall be terminated if it has not been finalized within another 5 years commencing from the last date of five-year execution period.
Where a case has been forwarded to Administrative Enforcement Agency for compulsory execution before implementation of the amendment of this Act on 21stOctober 2016 but has not yet been concluded, the period for compulsory execution shall refer to previous paragraph.
The provisions of the preceding four paragraphs shall apply mutatis mutandis to the imposition of all charges under this Act.