Customs Act｜第 74 條｜Chapter V: Penalties｜Act｜In Force
第 五 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. In the case where the import duty is not paid within the time limit prescribed in Article 43, a belated surcharge shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires. II.If the import duty remains unpaid after the imposition of the belated surcharge for thirty consecutive days, the ruling prescribed in Paragraph 2 of the preceding article shall apply mutatis mutandis.
Penalty Range: 欠稅額×0.05%/日