Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 12

Where the personal luggage or goods of inward passengers exceed the regulated limits of the foregoing provision, the customs tariff shall be levied on the excess portion of such luggage, pursuant to the duty rates provided in the Customs Import Tariff Regulations. However, the tariff rate for goods qualifying as odds and ends for personal or home use shall be based on the rate schedule provided in Article 5, General Rules of the Customs Import Tariff.The tariff payment period of the foregoing customs tariff is 14 days from the day following the delivery of the customs tariff levy notice. Where duty-payer fails to pay tariff duties within such deadline, the provisions of Article 74 of the Customs Act shall be applied.