Article 77 Where Customs has approved the application of the party concerned for postponing the payment of the fine imposed or paying the fine by installments, the time limit for completing the execution of the decision shall not exceed 180 days as from the expiration date set in the written Administrative Penalty Decision.
Article 78 Where the party concerned fails to execute the administrative penalty decision, Customs may take the following measures:
(1) where the party concerned fails to pay the fine imposed within the prescribed time limit, 3 percent (3%) of the fine may be added to the fine on a daily basis; or
(2) where the party concerned neither complies with the Customs administrative penalty decision within the time limit, nor applies for reconsideration, nor brings a lawsuit to the People’s Court, Customs may either offset the proceeds of the seized goods, articles and means of transport against the fine, or offset the guarantee provided by the party concerned against the fine, or apply to the People’s Court for enforcement of the penalty.
Article 79 Where Customs has decided to add the fine or take a measure to offset the fine pursuant to Article 78 of these Provisions, it shall issue a written Enforcement Notification and serve it on the party concerned.
Article 80 Where the party concerned on whom Customs has imposed a penalty or its legal representative or principal person in charge fails to pay off the fine, illegal gains or money of equivalent value to the seized goods, articles and means of transport used for smuggling to be recovered according to law, and fails to present Customs with an equivalent guarantee, Customs may make a letter of request for interception assistance and ask the immigration agency to stop them from leaving the country.
The letter of request for interception assistance shall be accompanied by the related administrative legal documents such as the Administrative Penalty Decision, and list the name, gender, date of birth, type and number of the travelling document of the person to be stopped from leaving the country. Where the person to be stopped from leaving the country is a foreigner or a Stateless person, the letter shall also note the English name of the person.