Customs Act Article 96

I. Customs shall order the duty-payer to return the prohibited goods abroad within a prescribed period. If the duty-payer abandons the goods in writing or fails to return the goods abroad within the prescribed period, the goods may be disposed of by Customs. If there is a sales surplus after deducting the customs duty leviable and any necessary expenses, it shall be surrendered to the national treasury.II.If goods subject to disposal under the preceding paragraph, Paragraph 2, Article 73 or Paragraph 2, Article 74 cannot be sold and are required to be destroyed, the duty-payer shall be notified of the need to destroy such goods by himself or herself, under Customs supervision, within the prescribed period. In the event of a failure to follow the terms of such notification by the duty-payer, such goods shall be destroyed by Customs, with any expenses associated with such destruction being borne by the duty-payer and paid to Customs within the prescribed period.III.Where it is confirmed by Customs that the duty-paid or released goods are subject to return within a given time limit in accordance with Paragraph 1 and the duty-payer fails to return the goods abroad within the prescribed period, Customs may confiscate the deposit or order the duty-payer to pay penalties in the amount of the value of the goods.IV.The order of returning goods within a prescribed period referred to in Paragraph 1 and the order of confiscating the deposit or paying the value of the goods stipulated in the preceding paragraph shall be made within one year from the day following the date of release of the goods.