Customs Act｜第 95 條｜Chapter VI: Execution｜Act｜In Force
第 六 章｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
I. If the following amounts payable or recoverable under this Act are not paid within a given time limit, the case shall be handed over to the relevant authority for compulsory execution, unless otherwise provided for in this Act: 1.Customs duty, belated surcharges, late declaration fees and interest. 2.Fines imposed under this Act; 3.Expenses incurred in the disposal, sale or destruction of the goods for which there are no proceeds or the proceeds are insufficient to cover the expenses, provided that the duty-payer was notified prior to such a disposal, sale or destruction; 4.Penalties in the amount of the value of the goods imposed under this Act. II.If the duty-payer wishes to file an objection against the payment of customs duty or other levies as provided for in Subparagraph 1 to 3 of Paragraph 1, the procedure prescribed in Articles 45 to 47 shall apply mutatis mutandis. III.The duty-payer may apply for a suspension of compulsory execution of the amounts leviable or recoverable stipulated in Subparagraph 1 and 3 of Paragraph 1, provided the duty-payer has requested a review of the case in accordance with Article 45 and has provided an appropriate security. However, a security shall not be required again if an appropriate security has already been provided for the goods to be released according to Article 45. IV.The payment of customs duty referred to in Subparagraph 1 of Paragraph 1 shall take precedence over all claims filed by ordinary creditors. V. Before the effective date of the amendment of this Act on April 26, 2022, if the duty-payer has requested a review of the case in accordance with Subparagraph 4 of Paragraph 1, the procedures of review shall apply.
依本法應繳或應補繳之下列款項，除本法另有規定外，經限期繳納，屆期未繳納者，依法移送強制執行： 一、關稅、滯納金、滯報費、利息。 二、依本法所處之罰鍰。 三、處理變賣或銷毀貨物所需費用，而無變賣價款可供扣除或扣除不足者。但以在處理前通知納稅義務人者為限。 四、依本法追繳之貨價。 納稅義務人對前項第一款至第三款之繳納有異議時，準用第四十五條至第四十七條規定。 第一項第一款及第三款應繳或應補繳之款項，納稅義務人已依第四十五條規定申請復查者，得提供相當擔保，申請暫緩移送強制執行。但已依第四十五條規定提供相當擔保，申請將貨物放行者，免再提供擔保。 第一項第一款應繳或應補繳之關稅，應較普通債權優先受償。 本法中華民國一百十一年四月二十六日修正之條文施行前，納稅義務人對第一項第四款之處分申請復查者，仍依復查程序辦理。