Enforcement Rules of the Customs Act Article 24

In case the imported goods on which Customs duty is levied based on the rental or royalty under Article 38, Paragraph 1, of the Act are not re-exported after expiry of the prescribed period or are sold within the period of lease, Customs duty shall be levied thereupon based on the depreciated value of such goods when the prescribed period expires or when the goods are sold. Such Customs duty may be offset from the deposit of the duty-payer or be paid by the guaranteeing credit institute on behalf of the duty-payer.