Regulations Governing Collection of Customs Service Fees Article 32-1

Payment of all official fees provided in the Regulations shall be effected within fourteen (14) days from the day following the delivery of the Treasury Deposit Collection Letter.For Online Traders who process the customs declaration pursuant to the Regulations Governing the Implementation of Automated Cargo Clearance Procedures, the payment notice shall be issued by the Customs Office, and it is considered that the notice should been delivered to the notice addressee at the time when inputting the computer files of the customs clearance network.
中文原文 海關徵收規費規則第32-1條
本規則所定各項費用之繳納,應自海關填發國庫專戶存款收款書送達之翌日起十四日內為之。
依貨物通關自動化實施辦法與海關連線業者,由海關發出之繳納通知,於輸入通關網路之電腦檔案時,推定該通知已到達應受通知之人。

English translation for reference only; the Chinese text prevails. Not legal advice.