Customs Anti-smuggling Act Article 47
Ⅰ. Where the person subject to a disposition or a third party with interest at stake does not agree with the disposition referred to in the preceding article, he/she may, within 30 days from the day following the date of receipt of the disposition notice, file a written protest in given format against Customs for review.Ⅱ.Customs shall make a determination of the protest within two months from the day following the date of receipt of a protest, and notify the person subject to the disposition or the third party with interest at stake; where necessary, the term may be prolonged once for no more than two months.Ⅲ.The original of the determination of protest shall be delivered to the person subject to the disposition within 15 days from the date on which such determination is made.
中文原文 海關緝私條例第47條
受處分人及利害關係人不服前條處分者，得於收到處分書之翌日起算三十日內，依規定格式，以書面向原處分海關申請復查。
海關應於接到復查申請書之翌日起算二個月內為復查決定，並作成復查決定書；必要時，得予延長，並通知受處分人或利害關係人。
延長以一次為限，最長不得逾二個月。
復查決定書之正本，應於決定之翌日起算十五日內送達受處分人。
海關應於接到復查申請書之翌日起算二個月內為復查決定，並作成復查決定書；必要時，得予延長，並通知受處分人或利害關係人。
延長以一次為限，最長不得逾二個月。
復查決定書之正本，應於決定之翌日起算十五日內送達受處分人。