Customs Anti-smuggling Act Article 53
Ⅰ. After the disposition of confiscation is determined, the person subject to the disposition may pay the duties according to relevant laws and then apply for the redemption of the goods confiscated at the value determined by Customs, provided that:1.Such goods are permitted for import or export;2.Such goods are subject to trade control but valued no more than NTD 450,000. However, the aforesaid value may not apply if such goods are too huge, or perishable or easily damaged, or difficult to be auctioned or disposed.Ⅱ.The provision of the preceding paragraph shall not apply to the goods prohibited from importation or exportation.
中文原文 海關緝私條例第53條
沒入處分確定後，受處分人得依法繳納稅捐，申請依核定貨價備款購回下列貨物或物品：
一、准許進口或出口者。
二、經管制進口或出口貨價在新臺幣四十五萬元以下者。
但體積過巨或易於損壞變質，或其他不易拍賣或處理者，得不受貨價新臺幣四十五萬元以下之限制。
違禁物品或禁止進口或出口貨物，不適用前項規定。
一、准許進口或出口者。
二、經管制進口或出口貨價在新臺幣四十五萬元以下者。
但體積過巨或易於損壞變質，或其他不易拍賣或處理者，得不受貨價新臺幣四十五萬元以下之限制。
違禁物品或禁止進口或出口貨物，不適用前項規定。