Customs Anti-smuggling Act Article 48

Ⅰ. Where the person subject to the disposition does not agree with the determination of protest made by Customs, he or she may file an appeal and administrative litigation according to relevant laws.Ⅱ. In case any duty should be refunded as a result of an irrevocable determination given on a review, appeal, or in administrative litigation, Customs shall refund it within ten days following the date of final determination. The refund shall include the duty plus interest payable for the period beginning on the day following the date on which duty was paid by the duty-payer up to the date on which a refund notice or treasury check is issued, calculated on a daily basis according to the annual interest rate of one-year fixed savings in Postal Savings.