Customs Act｜第 76 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. The original duty-payer, present holder of the goods shall pay the payable duty in accordance with Article 55 within fourteen days following the date of receiving the duty memo. In the case where duty is not paid within the prescribed time period, the procedures referred to in Paragraph 1, Article 74 shall be undertaken by Customs. II.If it is discovered that payment of the customs duty in accordance with Article 55 has not been made, a fine equal to the amount of the duty shall be levied in addition to the customs duty payable.
Penalty Range: 應補稅額×1倍
依第五十五條規定應繳之關稅，該貨原進口時之納稅義務人或現貨物持有人，應自稅款繳納證送達之翌日起十四日內繳納；屆期不繳納者，依第七十四條第一項規定辦理。 不依第五十五條規定補繳關稅者，一經查出，除補徵關稅外，處以應補稅額一倍之罰鍰。