Customs Act Article 93

I. In the case where the firm liable for a deposit pursuant to Paragraph 3, Article 20; Paragraph 2, Article 20-1; Paragraph 3, Article 25; Paragraph 2, Article 26; Paragraph 4, Article 58 and Paragraph 4, Article 60 fails to pay the payable duty, fees or fines, Customs may offset such a duty, fee or fine against the deposit made.II.In the case where such a deposit is insufficient for the deduction referred to in the preceding paragraph, Customs may notify such a firm to make up the shortfall within a prescribed period. In the case where the firm fails to make up the shortfall prior to the expiration of the prescribed period, Customs may suspend business privileges for a period of not more than six months or repeal its registration.