Customs Anti-smuggling Act Article 45-4

Ⅰ.Where a specific way of disposal, as deemed necessary and proper, is required for the goods or articles confiscated pursuant to this Act, and the total cost of disposal is more than the set amount published by the MOF, Customs shall recover all costs from the person from whom the goods or articles were confiscated.Ⅱ.The procedures for the recovery of costs, and for administrative remedies, protective measures, and compulsory execution concerned shall apply mutatis mutandis to Article 46 through Article 48; Paragraph 1, Article 49-1; Article 50; Article 51 of this Act and Article 9 of the Customs Act.Ⅲ.The recovery of disposal costs prescribed in the first paragraph shall be made within five years from the date on which such costs were paid by Customs or, if the costs had been paid before that date, from the date on which the disposition of confiscation was finalized.