When a decision becomes final, the recipient of the decision is obliged to pay the prescribed duties and fines. When the amount of unpaid duties or fines is over NT$1,000,000 for the individual or over NT$2,000,000 for the profit–seeking enterprise , Customs shall report to the Ministry of Finance who will 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 the Republic of China until the duties and fines are paid off.

Contact point：Legal  & Seizure Affairs Division

Tel: +886-3-383-4161 ext.408, 409, 410