Regulations Governing Collection of Customs Service Fees Article 33
Where the duty-payer delays payment or presents valid reasons and applies for a deadline extension for payments, return of excess payment or prepaid fees, additional overdue fines, additional interest payments, and forcible execution matters, the government provision of the Charges and Fees Act shall apply.
中文原文 海關徵收規費規則第33條
繳費義務人逾期繳納，或因故申請延期繳納、退還誤繳或預收規費、加徵滯納金、加計利息及強制執行等，依規費法相關規定辦理。