Enforcement Rules of the Administrative Execution Act Article 38

If the seized objects should be forfeited, destroyed or reimbursed financially, the enforcement authority shall handle it or transfer it to the relevant authorities to be handled according to relevant regulations and rules, and inform the owner, possessor, or custodian.If the seized objects have to be seized for extending duration in accordance with the proviso to second paragraph of Article 38 of this Act, the owner, the possessor, or the custodian shall be informed of the reasons for extending duration.