Customs Act Article 79

I. In the case where the amount of duty recorded on the account for raw materials imported for manufacture of exported products cannot be offset within a prescribed period, a belated surcharge shall be charged at the rate of 0.05 percent of the amount of duty payable per day, in addition to payment of the customs duty so recorded, commencing on the date following the expiration on which the customs duty was recorded to the date on which the outstanding amount of duty is paid in full. However, the delinquent fee may not exceed fifteen percent of the duty recorded on account.II.Under any of the following circumstances, the belated surcharge referred to in the preceding paragraph shall not be charged:1.Excessive amount of raw materials stored has been approved because of government export controls or coordination with government policy.2.The factory suffers from a natural disaster, accidents or other force majeure, certified by the local fire department or internal revenue office.3.The duty recorded cannot be offset within the prescribed period due to a drastic change in the international economic situation following which an exemption of the belated surcharge has been agreed upon by the MOF and the Ministry of Economic Affairs.4.The goods being exported are directly affected by a coup d'etat, war, strike or natural disaster occurring in the importing country, confirmed by an investigation;5.The goods have been exported prior to the expiration of the prescribed period for duty refund or offsetting of the accounts of customs duty recorded or within six months following the expiration of the prescribed period for filing an application for duty refund or offsetting of the accounts of customs duty recorded.III.At the effective date of the amendment of this Act on April 26, 2022, if the belated surcharge of the total amount of customs duty unpaid has not be charged, the provisions of the preceding paragraph shall apply.