(1) If a person liable to pay duties who has offered security fails to pay the relevant customs duties by the due date for payment of such customs duties, the head of a customs office may appropriate such security for the customs duties payable, as prescribed by Ordinance of the Ministry of Economy and Finance. In such cases, when the money offered as security is appropriated to the relevant customs duties, Article 42 shall not apply even if the appropriation is made after the due date for payment of customs duties lapses. <Amended on Dec. 31, 2019>
(2) If there exists a remaining balance from the appropriation of security for customs duties in accordance with paragraph (1), the head of a customs office may pay the remainder to a person who has offered such security, and the head of the customs office may deposit the remainder if the pay-back of the remainder is not possible.
(3) If a person who is not a person liable to pay duties guarantees the payment of customs duties, the head of a customs office shall appropriate such security to the relevant customs duties and pay any remainder from the appropriation of such security directly back to the person who has offered such security.[This Article Wholly Amended on Dec. 30, 2010]