Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 17

Where the personal luggage or goods of inward passengers exceeds the limits set in Article 4, Article 14, Article 15, or Article 16, the passenger is obliged to submit an importation permit or documents issued by the relevant competent authority for examination, or process the return of such excess portion, or declare the abandonment in writing within 2 months from the day following passenger's date of entry. The two-month period may, upon application, be extended for one more month when necessary. Where the passenger fails to do so before the deadline, the provisions of Article 96 of the Customs Act shall be applied.