The liability to pay customs duties, surcharges, or expenses for compulsory collection shall be extinguished in any of the following cases: <Amended on Dec. 31, 2019; Dec. 29, 2020>
1. Where customs duties are paid or any property is appropriated for customs duties;
2. Where the assessment of customs duties is revoked;
3. Where customs duties are not assessed within a period during which such customs duties are assessable in accordance with Article 21 and such period expires;
4. Where the extinctive prescription of the authority to collect customs duties under Article 22 expires.[This Article Wholly Amended on Dec. 30, 2010]