Customs Act Article 8
I. When a duty-payer, who is a legal person, a partnership or an unincorporated association, is to be dissolved or liquidated, the liquidator shall, prior to the allocation of the remaining assets, pay customs duty, belated surcharges, late declaration fees, interest, fines and penalties on the value of the goods sequentially according to law.II.Any liquidator who violates the provisions of the preceding paragraph shall be liable for payment of the outstanding amount.
中文原文 關稅法第8條
納稅義務人為法人、合夥或非法人團體者，解散清算時，清算人於分配賸餘財產前，應依法分別按關稅、滯納金、滯報費、利息、罰鍰及應追繳之貨價應受清償之順序繳清。
清算人違反前項規定者，應就未清償之款項負繳納義務。
清算人違反前項規定者，應就未清償之款項負繳納義務。