Urges People to Pay Duties or Fines to Avoid Administrative Enforcement Impacting Their Rights and Interests

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Taichung Customs states that if the customs duty, delinquent fees, late fees, interest, fines, etc., are not paid within a given time limit, accordding to Article 95 of the Customs Act and Article 51 of the Customs Anti-smuggling Act, the case shall be handed over to the Administrative Enforcement Agency, Ministry of Justice for Administrative execution.

Taichung Customs further states that, accordding to Article 48 of the Customs Act and Regulations Governing the Standards and Implementation of the Provisional Seizure or Other Protective Measures, 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. Further, if there are goods imported or exported by duty-payer or penalized person at any Customs fied in R.O.C., they must pay their payables before the customs clearance.

Taichung Customs reminds those who have payables should proactively pay off to avoid affecting their own credit and customs clearance rights.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5bcc2ce66052496ea13032155ca1255a