Customs Anti-smuggling Act Article 50
Ⅰ.Where a disposition pursuant to this Act is determined but the due duties and fines are not paid within 30 days after the day following the date of receipt of Customs notice, then the duties and fines may be levied from the bond or the sale of goods detained. Where the duties and fines have been liquidated, the residuals shall be refunded and the shortage shall be collected.Ⅱ.The sale referred to in the preceding paragraph shall be conducted by way of public auction, and the person subject to the disposition shall be notified five days before the auction.
中文原文 海關緝私條例第50條
依本條例處分確定案件，收到海關通知之翌日起算三十日內未將稅款及罰鍰繳納者，得以保證金抵付或就扣押物或擔保品變價取償。
有餘發還，不足追徵。
前項變價，應以拍賣方式為之，並應於拍賣五日前通知受處分人。
有餘發還，不足追徵。
前項變價，應以拍賣方式為之，並應於拍賣五日前通知受處分人。