Kaohsiung Customs (KHC) stated that once a notice of disposition is served through service by deposit, it carries legal effect.  The person subject to the disposition cannot refuse to comply on the grounds of non-receipt.

KHC further clarified that under Article 74 of Administrative Procedure Act, " service by deposit" applies when a document cannot be directly delivered to the recipient and no cohabitant or employee (such as a staff member or building manager) is available to receive it on their behalf. In such cases, the postal service may deposit the document at the designated post office for service and issue two notices of service—one to be affixed to the door of where the service is supposed to be effected and the other either handed to a neighbor or placed in the mailbox or another appropriate location. Once this process is completed, the delivery is considered legally served. A notice of disposition issued by the Customs is a form of administrative action, and once legally served, it takes effect regardless of whether the recipient collects the document from the post office.  The date of deposit is deemed the date of receipt, and from the following day, the deadlines for payment and for applying for administrative review begin to run.

KHC specially reminded that if defaults on the payment of customs duty, belated surcharges, fines or penalties— either individually or combined— exceed NT$500,000 and no proper security is provided, the Customs may ask the court to conduct a provisional attachment or other protective measures against the person's property, pursuant to Article 48 of Customs Act and Article 49-1 of the Customs Anti-smuggling Act. Furthermore, if the recipient fails to apply for administrative review within 30 days from the day after service, the application will not be accepted for exceeding the statutory period for administrative remedies.

Finally, the Customs urged the public to promptly collect the deposited documents from the post office once they find a notice of service by deposit at their door or in their mail box, to protect their rights.

Division: Legal and Seizure Affairs Division
Contact: Zhang Yuan Hao
Tel: 07-5628257