Customs Act Article 74
I. In the case where the import duty is not paid within the time limit prescribed in Article 43, a belated surcharge shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires.II.If the import duty remains unpaid after the imposition of the belated surcharge for thirty consecutive days, the ruling prescribed in Paragraph 2 of the preceding article shall apply mutatis mutandis.
中文原文 關稅法第74條
不依第四十三條規定期限納稅者，自繳稅期限屆滿之翌日起，照欠繳稅額按日加徵滯納金萬分之五。
前項滯納金加徵滿三十日仍不納稅者，準用前條第二項規定處理。
前項滯納金加徵滿三十日仍不納稅者，準用前條第二項規定處理。