Customs Act Article 48

I. In case of a default on the payment of customs duty, belated surcharges, late declaration fees, interest, fines or penalties in the amount of the value of the goods by the duty-payer or the person so imposed with a penalty, Customs may notify the relevant authorities to prohibit him or her from transferring, or creating other rights on, the property within the extent of his or her liability. Where the defaulter is a profit-seeking enterprise, Customs may advise the relevant authority to further restrain it from causing a reduction in registered capital or canceling registration.II.Where the cargo of a duty-payer or a person liable to a penalty has not been detained, nor has the necessary security been provided, Customs may, after the delivery of the duty memo or penalty notice, request the court detain his or her property or take other provisional measures to the extent that may cover the duty, delinquent fee or fine payable without providing a security, in order to prevent duty-payer or a person liable to a penalty from evading compulsory execution through hiding or transferring his or her property. However, such action shall not apply in the case where the duty-payer or penalized person has already provided a sufficient security.III.Regulations governing the standards and implementation of the provisional seizure or other provisional measures referred to in the preceding paragraph shall be prescribed by the MOF.IV.The provisions set forth in Articles 242, 243 and 244 of the Civil Code shall apply mutatis mutandis to the levy of customs duty.V.The MOF may request, the National Immigration Agency of the Ministry of Interior to restrict the duty-payer, person liable to a penalty or the responsible person or representative or the executive of an enterprise from leaving this country, who fails to pay the final customs duties, fines or collection tax after the payment deadline, and the amount over NT$1,000,000 for an individual or over the amount of NT$2,000,000 for a profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for an individual, and the amount is over NT$3,000,000 for a profit-seeking enterprise.VI.When the MOF requests, the National Immigration Agency of the Ministry of Interior, to restrict the said duty-payer or person liable to a penalty from leaving this country, it shall also simultaneously notify the said duty-payer or person liable to a penalty in writing with the reasons and the provision of procedures for administrative remedies and serve the notification aforementioned in accordance with related laws.VII.If Customs fail to carry out the first half of Paragraph 1 or Paragraph 2, the MOF may not request the National Immigration Agency of the Ministry of Interior to restrict the said duty-payer or person liable to a penalty from leaving this country in accordance with the Paragraph 5. However, in the situation where the duty-payer or person liable to a penalty does not have any property, the aforementioned provision does not apply.VIII.The period of restriction leaving this country by the National Immigration Agency of the Ministry of Interior shall not be longer than five years.IX.The situations where the MOF may request, the National Immigration Agency of the Ministry of Interior to lift such restriction imposed on the duty-payer, person liable to a penalty, and the responsible person or representative or the executive of an enterprise are as follows:1. The restriction on leaving this country exceeds the limit on length provided in the preceding paragraph.2. The duty-payer or person liable to a penalty has paid all of the duties, fine, and collection tax aforementioned, or has furnished property equivalent to the duties, fine, and collection tax payable as security to the Customs.3. The administrative remedy procedures were concluded, and the combined amount of the duties, fine, and collection tax is under the amount provided in the Paragraph 5.4. The duties, fine, or collection tax payable imposed on the duty-payer or person liable to be a penalty being restricted from leaving this country under this Act has already over the period of collection.5. The duty-payer established as a corporate organization has been dissolved and settled under related laws and has no remaining assets to pay for the duties, fines, and collection tax.6. The duties, fine or collection tax has been allocated in accordance with settlement or bankruptcy procedure of the Bankruptcy Act.