Enforcement Rules of the Customs Act Article 57

For the residuary from selling imported goods under Article 73, Paragraph 2, and Article 74, Paragraph 2, of the Act, Customs shall notify the duty-payer to withdraw and notify the owner of the transport business with copies initiatively, or at the request of the duty-payer to refund the residuary.In claiming refund or receiving the residuary from the sale of imported goods, the claimant shall present the bill of lading endorsed by the owner of the transport business. Where the imported goods are subject to trade control, the relevant documents shall also be submitted to Customs for inspection.The 5-year period for claiming refunds or receiving the residuary shall commence from the day following the date on which a late fee has been imposed for 20 days in case that the imported goods have not been declared to Customs, or from the day after 30 days following the expiry date of duty memo in case that the Customs duty have not been paid.