Customs Act Article 43
I. Customs duty shall be paid within fourteen days following the date of receiving the duty memo.II.Any fines and penalties in the amount of the value of the goods imposed and finally determined under this Act shall be paid within fourteen days following the date of receiving the notice from Customs.III.Any expenses payable for selling off or destroying the goods shall be paid within fourteen days following the date of receiving the notice.
中文原文 關稅法第43條
關稅之繳納，自稅款繳納證送達之翌日起十四日內為之。
依本法所處罰鍰及追繳貨價之繳納，應自處分確定，收到海關通知之翌日起十四日內為之。
處理貨物變賣或銷毀貨物應繳之費用，應自通知書送達之翌日起十四日內繳納。
依本法所處罰鍰及追繳貨價之繳納，應自處分確定，收到海關通知之翌日起十四日內為之。
處理貨物變賣或銷毀貨物應繳之費用，應自通知書送達之翌日起十四日內繳納。