Regulations Governing Collection of Customs Service Fees Article 13

Where hand-carried luggage of passengers, or parcels carried into the country by ship are stored in the customs warehouse and remain unclaimed after three days of storage, a storage fee of Thirty NT Dollars per piece per day shall be collected from the 4th day of storage. In the matter of bulk packed luggage, a storage fee shall be collected per 20-kilogram batch of cargo. Cargo under 20 kilograms shall be counted as 20 kilograms. The maximum storage fee imposed on such cargo should not exceed 20% of the customs value of said cargo.For the regular import cargo withheld and stored in the customs warehouse due to a failure to declare or to pay customs duties, the storage fee shall be collected based on the storage fee rates of the respective port authorities, air cargo terminal, or warehouse facility operator. The maximum storage fee imposed on such cargo should not exceed 50% of the customs value of said cargo.Where the foregoing cargo and confiscated cargo is sold off by Customs through an auction, and the winning bidder delays claiming cargo from the customs warehouse, a warehouse storage fee shall be imposed at the rate of 1% of the price by which cargo was sold for each day cargo remains in storage. The maximum storage fee imposed on such cargo should not exceed 50% of the price by which cargo was sold.