Customs Act Article 73

I. In the case where the duty-payer of the imported goods fails to apply for clearance within the time period prescribed in Paragraph 1, Article 16, a late declaration fee of NT$200 per day shall be levied beginning from the date following that on which the time period expires.II.If the duty-payer of the imported goods still fails to apply for clearance following twenty consecutive days of having the late declaration fee imposed, the goods concerned shall be disposed of by Customs by way of sale. If any surplus proceeds of the sale remain following the deduction of the customs duty levied and any other necessary expenses, Customs shall retain the surplus proceeds in temporary custody pending claim by the duty-payer; the duty-payer concerned shall apply for a refund of the surplus proceeds within a period of five years, after which time they shall be surrendered to the national treasury.