Customs Act Article 78

In the case where the finished products or duty-free raw materials of a bonded factory are moved out of the factory, in violation of the provisions of Paragraph 2, Article 59, or where the customs duty to be levied on the self-use machinery and equipment exported to the tax area fails to be recovered in accordance with the proviso to Paragraph 3, Article 59, such violations shall be treated as smuggling goods into this country and shall be liable to penalties in accordance with the relevant provisions of Customs Anti-Smuggling Act.