Enforcement Rules of the Customs Act Article 8

The amount of an appropriate deposit referred to in Article 18, Paragraph 2, of the Act shall be either the amount equivalent to the Customs duty payable on the imported goods as calculated under the applicable tariff number or the value tentatively assessed by Customs.The amount of an appropriate deposit referred to in Article 18, Paragraph 3, of the Act shall be calculated in accordance with the following provisions:1. Where the duty-payer fails to submit the relevant certificates for deduction or exemption from Customs duty in time but will submit those follow-up, it shall be the full amount of Customs duty payable.2. Where the imported goods fall under the scope of import-permissible items, and the duty-payer fails to apply for issuance of an import permit in time and it is necessary for him/her to apply for clearance and prompt delivery, it shall be the amount equivalent to the Customs value thereof assessed by Customs.3. Where Customs considers it necessary to examine and release imported goods in advance against the payment of a deposit, it shall be the amount determined by Customs.