Customs Act｜第 77 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. A delinquent payment of customs duty involving exemptions of customs duties, records on accounts and/or installment payment of customs duties for imported machinery, equipment, apparatus, automobiles and their necessary parts and components processed according to this Act shall be handed over for compulsory execution. In addition, a belated surcharge shall be charged at the rate of 0.05 percent of the total amount of customs duty unpaid or recorded on account per day, commencing from the date following that on which the prescribed time limit for duty payment expired or on which the duty was recorded on the account to the date on which the outstanding amount of duty is paid in full. However, the total amount of the delinquent fee charged may not exceed fifteen percent of the amount of customs duty unpaid or recorded on the account. II.At the effective date of the amendment of this Act on April 26, 2022, if the belated surcharge of the total amount of customs duty unpaid has not be charged, the provisions of the preceding paragraph shall apply.
Penalty Range: 欠稅額×0.05%/日