After the Disposition of Confiscation Is Determined, The Forfeiter May Apply for Redemption of The Goods Based on The Value Determined by Customs

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Taipei Customs stated that, in accordance with Article 53 of the "Customs Anti-smuggling Act", after the disposition of confiscation is determined, the person disposed may pay the duties according to relevant Acts and then apply for the redemption of the goods confiscated at the value determined by Customs, provided that: (1) Such goods are permitted for import or export; (2) Such goods are subject to trade control but valued no more than NTD 450,000. However, the aforesaid value may not apply if such goods are too huge, or perishable or easily damaged, or difficult to be auctioned or disposed. 

After the confiscation is determined, the forfeiter can bring his/her personal identification and disposition notice to the Legal and Seizure Affairs Division, Taipei Customs to apply for the redemption of the goods, attached with an application form filled out by the person disposed. If the application is approved, he/she may pay the duties and the value of the goods confiscated, the customs value determined by Customs on the disposition notice. However, if the imported goods are associated with import or export regulations, it's required to obtain an import permit issued by the competent government authority so as to be imported. Otherwise, the goods need to be returned abroad.

Taipei customs further pointed out that, the confiscation is determined, the Customs will auction or dispose seized goods scheduled by the Taipei Customs. If a forfeiter has any questions, please feel free to contact Legal and Seizure Affairs Division at 03-3834265 extension 445 for more information.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=b3cd04a1266741e2bfb8ee6f1c0eea0f