Enforcement Rules of the Customs Act Article 48

The term "imported goods on which duties are paid in installments" as set forth in Article 55, Paragraph 2, of the Act shall denote ones of which duties are permitted to be paid by installments in accordance with laws and regulations.The provision "the transferee may continue to pay the duties by installments or record them on account" as set forth in Article 55, Paragraph 3, of the Act shall apply only to the cases where the transferee has satisfied the requirement of payment of Customs duty by installment or recording the Customs duty on account; otherwise, the transferee shall pay the outstanding duty in lump sum.The period of installment payment to be paid continually under preceding paragraph shall denote the period of the outstanding installment(s) originally approved by Customs. Installment(s) due of payable Customs duty shall be paid in lump sum by the transferee.