Enforcement Rules of the Customs Act Article 9
Where the deposit paid by a duty-payer in accordance with Article 18, Paragraph 3, of the Act is confiscated owing to his/her failure to complete Customs formalities within a prescribed period, Customs may conclude the case without duty-payers’ completing Customs formalities.
中文原文 關稅法施行細則第9條
依本法第十八條第三項規定限期由納稅義務人補辦手續之案件，因屆期未補辦經沒入其保證金者，納稅義務人得免再補辦該項手續結案。