第六十八条 进出口货物放行后，海关发现少征税款的，应当自缴纳税款之日起1年内，向纳

税义务人补征税款；海关发现漏征税款的，应当自货物放行之日起1年内，向纳税义务人补

征税款。

第六十九条 因纳税义务人违反规定造成少征税款的，海关应当自缴纳税款之日起3年内追征

税款；因纳税义务人违反规定造成漏征税款的，海关应当自货物放行之日起3年内追征税款

。海关除依法追征税款外，还应当自缴纳税款或者货物放行之日起至海关发现违规行为之日

止按日加收少征或者漏征税款万分之五的滞纳金。

因纳税义务人违反规定造成海关监管货物少征或者漏征税款的，海关应当自纳税义务人应缴

纳税款之日起3年内追征税款，并自应缴纳税款之日起至海关发现违规行为之日止按日加收

少征或者漏征税款万分之五的滞纳金。

前款所称“应缴纳税款之日”是指纳税义务人违反规定的行为发生之日；该行为发生之日不

能确定的，应当以海关发现该行为之日作为应缴纳税款之日。

Article 68 Where Customs detects any duties and/or taxes underpaid after the 

imported or exported goods are released, it shall, within one (1) year as from the 

date on which the original duties and/or taxes are paid, recover the unpaid part of 

the duties and/or taxes from the duty and/or tax payer. Where Customs detects any 

duties and/or taxes that should have been but fail to be levied, it shall, within one (1) 

year as from the date on which the goods are released, recover the duties and/or 

taxes that fail to be levied, from the duty and/or tax payer. 

Article 69 Where it is the violation of relevant provisions by the duty and/or tax 

payer that has resulted in the underpayment of the duties and/or taxes, Customs 

shall, within three (3) years as from the date on which the original duties and/or 

taxes are paid, recover the underpaid part of the duties and/or taxes. Where it is 

because of the violation of relevant provisions by the duty and/or tax payer that 

duties and/or taxes fail to be levied, Customs shall, within three (3) years as from the date on which the goods are released, recover the duties and/or taxes that fail to be collected. Customs shall ask the duty and/or tax payer to pay, in addition to the 

duties and/or taxes underpaid or not collected, a late fine of 0.05% of the amount of the duties and/or taxes underpaid or not collected per day as from the day on which the original duties and/or taxes are paid or the day on which the goods are released until the day on which Customs detects the violation. 

Where the duties and/or taxes on any goods subject to Customs control are 

underpaid or fail to be collected due to violation of relevant provisions by the duty 

and/or tax payer, Customs shall, within three (3) years as from the day on which the 

duties and/or taxes should have been paid by the duty and/or tax payer, recover the duties and/or taxes underpaid or not collected and impose a late fine of 0.05% of 

the amount of the duties and/or taxes underpaid or not collected per day as from 

the day on which the duties and/or taxes should have been paid until the day on 

which Customs detects the violation. 

The term “the day on which the duties and/or taxes should have been paid” as 

mentioned in the preceding paragraph refers to the day when the violation by the 

duty and/or tax payer occurs. If the day on which the violation occurs is unable to 

be determined, the day on which Customs detects the violation shall be regarded as 

the day on which the duties and/or taxes should have been paid.