Customs Act Article 55

I. In cases where the goods imported are under duty reduction or exemption with a subsequent deviation from duty reduction or exemption conditions on account of a transfer of ownership or a change in their use, the original duty-payer or the present holder of such goods shall pay duty to Customs at the port of importation within thirty days following the date of the transfer of ownership or the change in the use of the goods imported; the import duty levied shall be based on the value and tariff rate applicable at the time when such a transfer or change occurred. However, the duty may be exempted under any of the following circumstances:1. Where the transfer of ownership or change in use occurs after the expiry of the time limit prescribed by the MOF;2. Where the goods are re-exported in their original condition as approved by Customs;3. Where the authority having originally issued the permit or certificate transfers the case to Customs, and the goods are re-exported in their original condition as confirmed by Customs; or4. Where the transferee satisfies the conditions of the conditions for duty reduction or exemption.II.Imported goods on which duties are paid in installments or recorded on accounts shall not be transferred until full payment of such duties is made unless they are under compulsory execution or otherwise approved by Customs as a special case.III.Where the imported goods are under compulsory execution or approved as a special case as provided for in the preceding paragraph, Customs may permit the transferee to continue to pay the duties in installments or record them on accounts.IV.Regulations governing the duty payment referred to in Paragraph 1, the time limit for exemption, application procedure, determination of customs value and other required matters shall be prescribed by the MOF.