1. If a person fails to pay the duties or fines within 30 days after receiving the Customs notice, the duties and fines may be levied from the security or sale of goods seized. Where the duties and fines have been liquidated , the residual shall be refunded and the shortage shall be collected.

2. When duties and fines are not paid pursuant to the related Article and there are no security and 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 transferred to the Branches of the Administrative Enforcement Agency, Ministry of Justice for compulsory enforcement.

3. Customs may deprive the punished person of the right to import or export at any port until the duties and fines are paid off.

Contact point：Legal & Seizure Affairs Divison

Tel: +886-3-383-4161 ext.405, 420