Q & A for Fines, Penalties and Forfeitures
1.Q：Our imported goods have been detained by Customs for a long time. Why have we still not received any statement from Customs?
A：It is because the Seizures Division has not yet received the preventive report of the case in question from the Division had seized the goods. It may still be under processing. Please contact the Customs official in charge there.
2.Q: How can I apply for a review after I received the notice of disposition from the Customs?
A: If you are dissatisfied with the disposition, you may, within 30 days after receiving the isposition notice, please request a review of the case in the prescribed form shown on the back of the Notice, specifying your claims, the facts and the reasons, with your signature to the initiative Division for review.
3.Q：How to file an appeal if I am dissatisfied with the determination of the review?
A：You can file an appeal within 30 days following the date of receiving the determination to the Ministry of Finance, MOF, through Customs from which the determination made.
4.Q: How to enter into an administrative litigation if I am dissatisfied with the appeal determination of the MOF?
A: You can file an administrative litigation at the in a written application within 2 months following the date of receiving the appeal determination of the MOF.
5.Q: What am I supposed to do if I am still dissatisfied with the final determination of the high administration court?
A: You may file an appeal to the within 20 days after receiving the final determination of the .
6.Q:How shall I pay the duties or fines when I receive the determination letter or duty memo from Customs?
(1)You may use the postal transfer to pay the duties or fines. Remember to write down the disposition case number and your name on the back of the transfer order.
(2)Or, you may come to the 2nd Scrutiny Sub-Section of Seizures Division to apply for the fees memo and the duty memo, and pay them at the bank booths stationed in the Customs office for duty-collection.
7.Q:I have paid the fines at the post office by postal transfer. How can I know that you have received the fines?
A: After 3 days of the transfer ,you may call the Seizures Division at 02-24202951 ext. 3222 or 3225 about your postal transfer. Or, if you have not received a receipt of the fees memo for over 15 working days, call the same number to us to check it.
8.Q:What will the Customs do if I do not pay the duties/fines?
（A）In case of a default on the payment of customs duty, delinquent fee or fine by the duty-payer or the penalized person, Customs may notify the relevant authorities to prohibit the duty-payer or the penalized person from transferring, or creating other rights on, the property within the extent of his or her liability.（Paragraph 1 of Articles 48 of the Customs Act；Paragraph 2 of Articles 49-1 of the Customs Anti-smuggling Act）
（B）Where the cargo of a duty-payer or a person liable to a penalty has not been seized, nor has the necessary security been provided, Customs may, after the delivery of the duty memo or penalty notice, request the court for a personal seizure of his or her property or take other protective measures to the extent that may cover the duty, delinquent fee or fine payable without there having been a guarantee provided, in order to prevent duty-payer or a person liable to a penalty form evading compulsory execution through hiding or transferring his or her property. However, such action shall not apply in the case where the duty-payer or penalized person has already provided a sufficient guarantee.（Paragraph 2 of Articles 48 of the Customs Act；Paragraph 1 of Articles 49-1 of the Customs Anti-smuggling Act）
（C）Where a disposition pursuant to the Customs Anti-smuggling Act is determined but the due duties and fines are not paid within 30 days after receipt of Customs notice, then the duties and fines may be levied from the security or the sale of goods seized. Where the duties and fines have been liquidated, the residual shall be refunded and the shortage shall be transferred to court for compulsory execution, and Customs may suspend the person from declaring import or export at any commercial ports until those duties and fines are paid off. （Paragraph 1 of Articles 50 and Articles 51 of the Customs Anti-smuggling Act；Paragraph 1 of Articles 4 of the Administrative Execution Act）
（D）The amounts of Customs duty, fines, delinquent fees, late fees and interest leviable or recoverable under the Customs Act shall be handed over to the Administrative Enforcement Branches of Administrative Enforcement Agency for compulsory execution if the amounts are not paid within a given time limit, unless otherwise provided for in the Customs Act. （Paragraph 1 of Articles 95 of the Customs Act；Paragraph 1 of Articles 4 of the Administrative Execution Act）
9.Q: Will I be restricted from leaving the country if I do not pay the duties/fines?
A：The Ministry of Finance may request the National Immigration Agency of the Ministry of Interior to restrict the duty-payer, person liable to a penalty or the responsible person or representative or the executive of an enterprise from leaving this country, who fails to pay the final and conclusive customs duties, fines or collection tax after the payment deadline, and the amount over NT$1,000,000 for the individual or over the amount of NT$2,000,000 for the profit-seeking enterprise; as well as before the conclusion of procedures for administrative remedies, if the amount is over NT$1,500,000 for the individual, and the amount is over NT$3,000,000 for the profit-seeking enterprise.（Paragraph 5 of Articles 48 of the Customs Act）
10.Q: When will the bid (smuggled goods and overdue goods) take place? How to get the information?
(A) Normally, the bid takes place on the last Thursday of each month. The selling goods list, bidding qualifications, and the bid date will be announced a week prior to the bid date on our website.
(B) Bidders can get the information about Bidding Requirements, Deposit Amount Table and Permit of seeing goods from the Seizures Disposal Subsection of the Seizures Division or our website. Subsequently, bidders can go themselves to the warehouse to check goods.
11.Q: How to inquire the selling information about the smuggled goods and overdue goods on the internet?
A: We will proclaim the selling information on our website http://keelung.customs.gov.tw/ and the website of Public Construction Commission, Executive Yuan. http://www.pcc.gov.tw/
12.Q: What procedures are required for bidders to enter the prohibited areas at the wharfs to see the goods?
A: Bidders have to get the Permit of seeing goods at the Seizures Disposal Subsection and get an application form at the Seizures Warehouse Subsection. Use them to apply for a temporary pass from the Keelung Harbor Police Office at the new (or the old) wharf.
13.Q: How to bid and when to pay deposit?
(A) Bidders shall pay deposit（only Bank of Taiwan or bank certified ,check,and it should be sight check）according to the Deposit Amount Table at the Seizures Disposal Subsection of the Seizures Division two days prior to the bid date. Those who fail to pay deposit shall not bid.
(B) Scrutinize bidder’s qualification:
Individual: Identity card and seal.
Corporation: the latest original duty receipt and seal.
(C) Please mail bid sheets to our office by registered letter or express and the deadline is 12:.m. on the bid date. Each bid sheet should be sealed and used for one item only.
(D) Different bidders shall not post with the same envelope.
14.Q: How does make payment and take delivery of goods ?
(A) according to the "auction goods and means of transport notes," the provisions of section 10 payment deadline and the deadline for delivery.
(B) The way of payment:
(1) Take the duty memo issued by the Seizures Disposal Subsection, and pay by cash or check at the counter of Bank of Taiwan in our office building.
(2) Transfer from the bank
title:「The fine account of the KLCO」
(3) Transfer from the post office
title:「The fine account of the KLCO」
If you transfer from the post office, fees are required.
After payment, please fax the receipt and tell us
(C) Then, you can take delivery of goods with the “Goods Released Notice” issued by the KLCO.
15.Q: What will happen if bid winners fail to make payment and take delivery of goods according to the regulations?
A: (A) If bid winners fail to make payment before the deadline, the deposit will be confiscated into the government treasury, and the goods will be disposed in another way.
(B) If bid winners fail to take delivery of goods before the deadline, that will be regarded as abandonment, and the goods will be disposed in another way.
16.Q: What can I do if I can not take delivery of goods at a time?
A: Bid winners can take delivery of goods in batches. Customs officers at the warehouses (or persons in charge of the warehouses under autonomous management) shall specify the quantity of each batch on “Goods Released Notice.” However, all goods still have to be taken delivery before the deadline.
17.Q: How shall bidders apply for return of the deposit?
(A) Bidders who don’t win the bid: After the bid is completed, they can, with the receipt of deposit, apply for return of the deposit without interest at the site of the bid or the Seizures Disposal Subsection.
(B)Bidders who win the bid: After payment, they can, with the receipt of deposit, apply for return of the deposit without interest.
18.Q: What documents are required for owners of goods (or warehouse operators, or shipping companies) to apply for the self-managed destruction of overdue or given up goods at the applicants’ own expenses?
A: With following documents, you can apply for the self-managed destruction at the applicants’ own expenses under our inspection (Appraisement Subsection of the Seizures Division, TEL:02-24202951 ext.3254).
(A) An application for the self-managed destruction at the applicants’ own expenses.
(B) The authorization letter to the environment management company
(C) The destruction project made by the authorized environment company.
(D) A photocopy of the license of garbage disposal.