Enforcement Rules of the Customs Act Article 56

With regard to imported goods subject to disposal of by Customs by way of sale under Article 73, Paragraph 2 and Article 74, Paragraph 2, of the Act, if the duty-payer applies, prior to the sale of such goods by Customs, to complete the Customs declaration formalities or to make payment of Customs duty, with late fees or delinquent fees in accordance with the actual days of delinquency in filing the Customs declaration or in making payment of Customs duty, Customs may permit the duty-payer to complete the required Customs formalities and to pick up such goods within 20 days from the date following the day on which the application is received by Customs. The imported goods in question shall be disposed of by Customs under the aforesaid provisions, if the duty-payer fails to complete the necessary procedures as stated above within the given time limit.The "any other necessary expenses" in the sales proceeds under Article 73, Paragraph 2, of the Act shall be withheld in accordance with the following order of priority:1. Expenses required to dispose the imported goods;2. Warehousing charges, and loading and unloading charges;3. Late fees and delinquent fees.The amount of late fees and delinquent fees to be withheld under the preceding paragraph shall be calculated for periods of 20 days and 30 days respectively.