Customs Act Article 66
In the case of refunded money, Customs shall deduct the outstanding amount from the refund in order to offset the delinquent payment, and immediately notify the duty-payer of the balance.
中文原文 關稅法第66條
應退還納稅義務人之款項，海關應先抵繳其積欠，並於扣抵後，立即通知納稅義務人。