Regulations Governing Collection of Customs Service Fees Article 32-2
In the matter of fees which payment are due within a prescribed deadline, amounting to Five Hundred Thousand NT Dollars or more, the duty-payer who is unable to effect payment within the prescribed deadline may apply for an installment payment with the Customs pursuant to Article 16 of the Charges and Fees Act before the prescribed payment deadline elapses. However, this provision is not applicable to the duty-payers under the monthly payment or cumulated monthly payment terms.
中文原文 海關徵收規費規則第32-2條
訂有繳納期限之規費，其單筆繳納金額在新臺幣五十萬元以上者，繳費義務人不能於規定期限內繳納者，得於繳納期限內向海關申請核准，依規費法第十六條規定辦理分期繳納。
但按月或按月累計繳納者，不適用之。
但按月或按月累計繳納者，不適用之。