Enforcement Rules of the Customs Act Article 47

For goods subject to Customs duty under Article 55, Paragraph 1, of the Act, the original duty-payer, the present holder, the transferor or transferee of the imported goods shall, within 30 days following the date of change in usage or transfer of ownership, submit an application for payment of import duty to the Customs at the original port of entry or a designated Customs with the following documents attached:1. The original invoice for such imported goods;2. The duty memo of Customs duty payment, if the goods were imported under duty reduction;3. The relevant documents for the granting of duty exemption or duty reduction.In the absence or in the partial absence of the related required documents as stipulated in the preceding paragraph, Customs shall assess the Customs duty on such goods in accordance with the Act.