Customs Anti-smuggling Act Article 44
Where there is a violation of this Act, Customs shall, in addition to impose penalties pursuant to the provisions of this Act, expropriate the duties evaded or rebated. However, the expropriation or penalty shall not be enforced if a period of five years has expired since the violation occurred.
中文原文 海關緝私條例第44條
有違反本條例情事者，除依本條例有關規定處罰外，仍應追徵其所漏或沖退之稅款。
但自其情事發生已滿五年者，不得再為追徵或處罰。
但自其情事發生已滿五年者，不得再為追徵或處罰。