Customs Act Article 18

I. To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then scrutinizing declaration after release. Except for the duty-payer or related person who has been notified that the imports will be subject to a post-clearance audit, in accordance with Article 13, Customs shall notify the duty-payer of any refundable or recoverable duty found within six months following the date of release. After the expiry of this prescribed period, the payment of duty originally made shall be considered final.II.For imported goods which are not examined and released with payment of duty under the preceding paragraph, and for which Customs is unable to determine immediately the amount of duty payable, Customs may, at the request of the duty-payer, examine and release the goods by allowing the duty-payer to submit documents required for scrutiny and pay an appropriate deposit. Customs shall then conduct review and determine the amount of duty payable within six months following the date of release, failing which the customs value declared by the duty-payer shall be accepted as the basis for determining the amount of customs duty payable.III.Under any of the following circumstances, the imported goods shall not be released with payment of duty under the provisions of Paragraph 1. However, Customs may, at the request of the duty-payer, examine and release the goods by allowing him or her to pay an appropriate deposit and complete customs formalities within a prescribed period. The deposit shall be confiscated if the duty-payer fails to complete the formalities prior to expiry of the prescribed period:1.Where the duty-payer fails to file relevant certificates for reduction of or exemption from customs duty in time but submission of them will follow.2.Where the duty-payer fails to apply for the issuance of an import permit in time but there is a necessity for him or her to apply for clearance and prompt delivery of the imported goods. However, this shall only apply to imported goods for which the importation is permitted.3. Where Customs considers it necessary to examine and release the imported goods on payment of a deposit.Ⅳ.For the imports subject to reduction of or exemption from duty, if application is not filed for payment of deposit in accordance with Subparagraph 1 of the preceding paragraph but duty is paid, the duty-payer may before the goods are released or, within four months after the goods are released, submit the related evidential documents for reduction of or exemption from Customs duty for correction and duty refund.