Enforcement Rules of the Customs Act Article 23

A deposit provided by the duty-payer or a guarantee provided by a credit institute pursuant to Article 38, Paragraph 3, of the Act shall be refunded or released from its guaranty when the imported goods have been declared for export or destroyed under the approval of the Ministry of Finance upon expiration of the time of lease or use of such goods.In the case of partial damage or destruction of the imported goods as referred to in preceding paragraph, the indemnity paid therefor by the duty-payer shall be included in the amount of the rental or royalty for the purpose of assessment of Customs duty; whereas in the case of full damage or destruction of the imported goods, the Customs duty shall be levied in full amount based on the Customs value of such goods as assessed at the time of importation.